Public money · municipality
Kamiesberg
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Kamiesberg 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 85 044 911 | R 96 967 718 | — |
| Total Expenditure | R 108 448 371 | R 127 855 581 | — | |
| Surplus/(Deficit) | −R 23 403 460 | −R 30 887 863 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 77 346 779 |
| Total Expenditure | — | — | R 106 165 419 | |
| Surplus/(Deficit) | — | — | −R 28 818 640 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 70 965 981 |
| Total Expenditure | — | — | R 92 980 344 | |
| Surplus/(Deficit) | — | — | −R 22 014 363 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 77 537 687 |
| Total Expenditure | — | — | R 109 995 215 | |
| Surplus/(Deficit) | — | — | −R 32 457 528 |
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 16 million | R 12 million | R 10 million |
| 2022/23 | R 63 million | R 12 million | R 7,3 million |
| 2021/22 | R 56 million | R 8,6 million | R 4,5 million |
| 2020/21 | R 29 million | R 32 million | R 751 299 |
| 2019/20 | R 28 million | R 40 million | R 3,2 million |
| 2018/19 | R 29 million | R 18 million | R 2,2 million |
| 2017/18 | R 17 million | R 7,3 million | R 2,7 million |
| 2016/17 | R 91 million | R 4,7 million | R 2,0 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 | Qualified | Audit report (external site) |
| 2021/22 | Qualified | Audit report (external site) |
| 2020/21 | Qualified | Audit report (external site) |
| 2019/20 | Qualified | Audit report (external site) |
| 2018/19 | Disclaimer of opinion | Audit report (external site) |
| 2017/18 | Qualified | Audit report (external site) |
| 2016/17 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2015/16 | Qualified | Audit report (external site) |
| 2014/15 | Qualified | Audit report (external site) |
| 2013/14 | Disclaimer of opinion | Audit report (external site) |
| 2012/13 | Disclaimer of opinion | Audit report (external site) |
| 2011/12 | Outstanding | Audit report (external site) |
| 2010/11 | Disclaimer of opinion | 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 20 million | — | R 23 million |
| New | R 6,2 million | — | R 16 million |
| Repairs and maintenance | R 1,3 million | — | R 2,6 million |
| Upgrading | R 1,9 million | — | — |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Integrated National Electrification Programme (Municipal) Grant | R 700 000 |
| Sport, Arts and Culture | R 613 000 |
| Health | R 400 000 |
| Housing and Local Government | R 389 000 |
| Local Government Financial Management Grant | R 2,4 million |
| Other Departments | R 150 000 |
| Public Works, Roads and Transport | R 1,4 million |
| Municipal Infrastructure Grant | R 12 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
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.