Public money · municipality
Moses Kotane
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Moses Kotane 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 1 136 908 339 | R 1 133 341 870 | — |
| Total Expenditure | R 1 453 744 138 | R 1 450 633 550 | — | |
| Surplus/(Deficit) | −R 316 835 799 | −R 317 291 680 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 116 457 043 |
| Total Expenditure | — | — | R 1 295 019 553 | |
| Surplus/(Deficit) | — | — | −R 178 562 510 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 050 573 136 |
| Total Expenditure | — | — | R 1 230 440 374 | |
| Surplus/(Deficit) | — | — | −R 179 867 238 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 975 003 980 |
| Total Expenditure | — | — | R 1 043 681 617 | |
| Surplus/(Deficit) | — | — | −R 68 677 637 |
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 83 million | R 236 million | R 18 million |
| 2022/23 | R 9,1 million | R 77 million | R 3,2 million |
| 2021/22 | R 200 million | R 113 million | R 16 million |
| 2020/21 | R 133 million | R 231 million | R 102 million |
| 2019/20 | R 103 million | R 624 million | R 2,7 million |
| 2018/19 | R 27 million | R 96 million | R 1,5 million |
| 2017/18 | R 151 million | R 15 million | R 0 |
| 2016/17 | — | R 72 million | R 20 000 |
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 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2020/21 | Qualified | Audit report (external site) |
| 2019/20 | Qualified | Audit report (external site) |
| 2018/19 | Qualified | not linked |
| 2017/18 | Disclaimer of opinion | Audit report (external site) |
| 2016/17 | Disclaimer of opinion | Audit report (external site) |
| 2015/16 | Qualified | Audit report (external site) |
| 2014/15 | Qualified | Audit report (external site) |
| 2013/14 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2012/13 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2011/12 | Qualified | 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 163 million | — | R 126 million |
| New | R 175 million | — | R 46 million |
| Renewal | R 27 million | — | — |
| Repairs and maintenance | R 97 million | — | R 66 million |
| Upgrading | R 50 million | — | R 3,3 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Sport, Arts and Culture | R 916 000 |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 8,4 million |
| Housing and Local Government | R 6,0 million |
| Public Works, Roads and Transport | R 28 million |
| Municipal Infrastructure Grant | R 175 million |
| Local Government Financial Management Grant | R 1,7 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,0 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
Rehabilitation of Mogwase unit 5 internal roads phase 2 (5,6km)
Panel of services provider for supply and delivery of various maintenance materials for a period of thirty-six (36) months on as and when required basis
Supply and delivery of water and wastewater treatment plant chemicals and plant optimization testing at Madikwe, Pella, Molatedi and Mogwase plants for a period of 36 months on as and when required basis
Preparation and/or review of GRAP compliant financial statements on as and when required basis for a period of thirty-six (36) months
Conducting information and Communication Technology (ICT) audits on an as and when required basis for a period of thirty-six (36) months
Annual Mauane arts festival event management services for a period of thirty-six (36) months
Construction of Tlokweng internal roads phase 2 (4,7km)
Upgrading of 2.16km stormwater in Goedehoop
Supply and delivery of water and wastewater treatment plant chemicals and plant optimization testing at Madikwe, Pella, Molatedi and Mogwase plants for a period of thirty-six (36) months on as and when required basis.
Mogwase replacement of asbestos pipes phase 2
Rehabilitation of Mogwase unit 5 internal road phase 2 (5.6km)
Municipal refuse removal services and litter picking for a period of thirty-six (36) months and cleaning of illegal dumps on as and when required basis
Operation and maintenance of mogwase landfill site for a period of thirty-six (36) months
Panel of travel agencies for a period of thirty-six (36) months on as and when required basis
Panel of service providers to supply electricity vouchers for municipal water boreholes for a period of thirty-six (36) months on as and when required basis
Upgrading of of 4.23km stormwater in Lossmytjerrie
Refurbishment of three (3) cemeteries in Tlokweng
Short term insurance and risk management for a period of thirty-six (36) months on as and when required basis
Upgrading of Madikwe sewer network phase 1
Panel of legal experts for a period of thirty-six (36) months on as and when required basis
Annual Mauane arts festival event management services for a period of thirty-six (36) months
Rehabilitation of mogwase unit 8 internal roads phase 1 (4.3 kilometres)
Construction of Tlokweng internal roads phase 1 (4.6 kilometres)
Rehabilitation of Welverdient internal roads (4 kilometres)
Request for the proposal for the provision of cellular phones, bulk sms, tablet and mobile data cards for a period of twenty-four (24) months
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.