Public money · municipality
Emakhazeni
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Emakhazeni Local Municipality Council.
Income statement, headline items
Original budget, adjusted budget and audited actual side by side; each is its own figure
| Financial year | Item | Original budget | Adjusted budget | Audited actual |
|---|---|---|---|---|
| 2025/26 | Total Revenue (excluding capital transfers and contributions) | R 415 535 136 | R 576 685 482 | — |
| Total Expenditure | R 522 753 416 | R 665 176 925 | — | |
| Surplus/(Deficit) | −R 107 218 280 | −R 88 491 443 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 565 417 818 |
| Total Expenditure | — | — | R 662 387 339 | |
| Surplus/(Deficit) | — | — | −R 96 969 521 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 400 673 067 |
| Total Expenditure | — | — | R 574 588 569 | |
| Surplus/(Deficit) | — | — | −R 173 915 502 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 325 777 073 |
| Total Expenditure | — | — | R 505 941 373 | |
| Surplus/(Deficit) | — | — | −R 180 164 300 |
Unauthorised, irregular, fruitless and wasteful expenditure
As the municipality reported it; not a finding of wrongdoing by itself
| Year | Unauthorised | Irregular | Fruitless and wasteful |
|---|---|---|---|
| 2023/24 | R 63 million | R 18 million | R 7,0 million |
| 2022/23 | R 121 million | R 148 million | R 19 million |
| 2021/22 | R 0 | R 66 million | R 6,8 million |
| 2020/21 | R 294 760 | R 22 million | R 0 |
| 2019/20 | R 3,7 million | R 105 million | R 7,9 million |
| 2018/19 | R 3,7 million | R 61 million | R 5,0 million |
| 2017/18 | R 5,5 million | R 41 million | R 5,1 million |
| 2016/17 | R 9,6 million | R 27 million | R 5,5 million |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Qualified | Audit report (external site) |
| 2022/23 | Adverse opinion | Audit report (external site) |
| 2021/22 | Adverse opinion | Audit report (external site) |
| 2020/21 | Adverse opinion | Audit report (external site) |
| 2019/20 | Adverse opinion | Audit report (external site) |
| 2018/19 | Adverse opinion | Audit report (external site) |
| 2017/18 | Qualified | Audit report (external site) |
| 2016/17 | Qualified | Audit report (external site) |
| 2015/16 | Qualified | Audit report (external site) |
| 2014/15 | Disclaimer of opinion | Audit report (external site) |
| 2013/14 | Disclaimer of opinion | Audit report (external site) |
| 2012/13 | Qualified | Audit report (external site) |
| 2011/12 | Qualified | Audit report (external site) |
| 2010/11 | Unqualified - Emphasis of Matter items | Audit report (external site) |
Capital expenditure by type
Latest audited year with figures; original and adjusted budgets beside the audited actual
| Type | Original budget | Adjusted budget | Audited actual |
|---|---|---|---|
| Deprecation | R 80 million | — | R 73 million |
| New | R 21 million | — | R 51 million |
| Renewal | R 4,4 million | — | R 23 million |
| Repairs and maintenance | R 16 million | — | R 13 million |
| Upgrading | R 33 million | — | R 41 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Public Works, Roads and Transport | R 9,8 million |
| Integrated National Electrification Programme (Municipal) Grant | R 9,0 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 3,9 million |
| Municipal Infrastructure Grant | R 20 million |
| Local Government Financial Management Grant | R 2,0 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,2 million |
- capital
- 2017/18 – 2025/26
- conditional grant
- 2012/13 – 2018/19
- income expenditure
- 2017/18 – 2025/26
- uifw expenditure
- 2011/12 – 2023/24
Tender notices by the municipality
Where the municipality publishes on the eTender portal under its demarcation name
Appointment of a service provider for the implementation of energy efficiency (EEDSM) program for a period of 36 months
The felling and removal of hazardous trees
Provision of security services for Emakhazeni Local Municipality’s offices, plants and workshops for a period of 36 months
Provision of security services for Emakhazeni Local Municipality’s offices, plants and workshops for a period of 36 months
Provision of finance lease for the supply, delivery, and management of municipal vehicles on an ‘as and when required’ basis for a period of 60 months for Emakhazeni Local Municipality
Appointment of a service provider for Vat Recovery/Review for a period of 36 Months
Provision of payroll and human resource management system with support and maintenance over a period of 60 months (5 years) for Emakhazeni Local Municipality
APPOINTMENT OF AN UCTIONEER FOR THE AUCTION OF MUNICIPAL ASSETS FOR A PERIOD OF 3 YEARS
RE-ADVERT: APPOINTMENT OF A SERVICE PROVIDER FOR THE SUPPLY AND DELIVERY OF ROAD MAINTENANCE MATERIAL AND PLANT AS AND WHEN REQUIRED FOR A PERIOD OF 24 MONTHS
RE-ADVERT: PROFESSIONAL SERVICE PROVIDER TO PREPARE GRAP COMPLIANT ANNUAL FINANCIAL STATEMENTS AND FIXED ASSET REGISTER FOR FINANCIAL YEARS 2025/26 AND 2026/27, INCLUDING AUDIT SUPPORT
RE-ADVERT: PANEL OF SERVICE PROVIDERS TO PROVIDE TRANSPORT SERVICES FOR A PERIOD OF 36 MONTHS
RE-ADVERT: APPOINTMENT OF A PANEL OF SERVICE PROVIDERS TO RENDER TRAVEL MANAGEMENT SERVICES IN RESPECT OF AIR TRAVEL, CAR HIRE, CONFERENCING AND ACCOMMODATION FOR EMAKHAZENI LOCAL MUNICIPALITY FOR A PERIOD OF (3) YEARS AS AND WHEN REQUIRED
Appointment of a panel of service providers to render travel management services in respect of air travel, car hire, conferencing and accommodation for Emakhazeni Local Municipality for a period of (3) years as and when required
Re-Advert: Appointment of a service provider for the supply and delivery of road maintenance material and plant as and when required for a period of 24 months
PANEL OF SERVICE PROVIDERS TO PROVIDE TRANSPORT SERVICES FOR A PERIOD OF 36 MONTHS
PROFESSIONAL SERVICE PROVIDER TO PREPARE GRAP COMPLIANT ANNUAL FINANCIAL STATEMENTS AND FIXED ASSET REGISTER FOR FINANCIAL YEARS 2025/26 AND 2026/27, INCLUDING AUDIT SUPPORT
APPOINTMENT OF A SHORT-TERM INSURANCE BROKER FOR A PERIOD OF 12 MONTHS
APPOINTMENT OF A SERVICE PROVIDER FOR ISSUING OF ENERGY PERFORMANCE CERTIFICATES (EPCS) FOR MUNICIPAL BUILDINGS IN EMAKHAZENI LOCAL MUNICIPALITY
SUPPLY, DELIVERY AND FULL MAINTENANCE LEASE OF PHOTOCOPYING MACHINES AS AND WHEN REQUIRED FOR A PERIOD OF 36 MONTHS
SUPPLY AND DELIVERY OF CLEANING MATERIALS AS AND WHEN REQUIRED FOR A PERIOD OF 36 MONTHS
APPOINTMENT OF A PROFESSIONAL SERVICE PROVIDER FOR REVENUE ENHANCEMENT AND DATA CLEANSING FOR EMAKHAZENI LOCAL MUNICIPALITY
APPOINTMENT OF A SERVICE PROVIDER FOR THE SUPPLY AND DELIVERY OF ROAD MAINTENANCE MATERIAL AND PLANT AS AND WHEN REQUIRED FOR A PERIOD OF 24 MONTHS
APPOINTMENT OF A SERVICE PROVIDER FOR THE SUPPLY, DELIVERY AND OFF-LOADING OF STATIONERY AND CARTRIDGES FOR THE PERIOD OF THREE YEARS AS AND WHEN REQUIRED
APPOINTMENT OF A SERVICE PROVIDER FOR THE COMPILATION OF GRAP COMPLIANT ANNUAL FINANCIAL STATEMENTS FOR THE 2024/25 AND 2025/26 FINANCIAL YEARS, INCLUDING AUDIT SUPPORT
APPOINTMENT OF A SERVICE PROVIDER FOR THE SUPPLY AND DELIVERY OF PERSONAL PROTECTIVE CLOTHING FOR A PERIOD OF 36 MONTHS FOR EMAKHAZENI LOCAL MUNICIPALITY
Why no ward figures
National Treasury reports municipal finance for the municipality as a whole. Mandate SA shows it at that level and never divides it across wards; a ward’s page links here instead.