Public money · municipality
Maquassi Hills
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Maquassi Hills 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 698 954 590 | — | — |
| Total Expenditure | R 744 156 068 | — | — | |
| Surplus/(Deficit) | −R 45 201 478 | — | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 644 999 364 |
| Total Expenditure | — | — | R 804 417 495 | |
| Surplus/(Deficit) | — | — | −R 159 418 131 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 642 008 401 |
| Total Expenditure | — | — | R 797 984 663 | |
| Surplus/(Deficit) | — | — | −R 155 976 262 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 729 386 502 |
| Total Expenditure | — | — | R 833 035 208 | |
| Surplus/(Deficit) | — | — | −R 103 648 706 |
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 207 million | R 34 million | R 8,6 million |
| 2022/23 | R 24 million | R 25 million | R 7,8 million |
| 2021/22 | R 57 million | R 170 million | R 5,4 million |
| 2020/21 | R 33 million | R 110 million | R 2,7 million |
| 2019/20 | R 340 million | R 18 million | R 4,5 million |
| 2018/19 | R 61 million | R 74 million | R 4,6 million |
| 2017/18 | R 157 million | R 105 million | R 534 665 |
| 2016/17 | R 131 million | R 26 million | R 4,0 million |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Adverse opinion | Audit report (external site) |
| 2022/23 | Disclaimer of opinion | Audit report (external site) |
| 2021/22 | Disclaimer of opinion | not linked |
| 2020/21 | Disclaimer of opinion | not linked |
| 2019/20 | Disclaimer of opinion | Audit report (external site) |
| 2018/19 | Disclaimer of opinion | not linked |
| 2017/18 | Disclaimer of opinion | Audit report (external site) |
| 2016/17 | Qualified | 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 | not linked |
| 2011/12 | Disclaimer of opinion | 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 56 million | — | R 45 million |
| New | R 65 million | — | R 59 million |
| Repairs and maintenance | R 76 million | — | R 41 million |
| Upgrading | R 360 000 | — | R 3 700 |
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 793 000 |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 660 000 |
| Public Works, Roads and Transport | R 51 million |
| Municipal Infrastructure Grant | R 25 million |
| Local Government Financial Management Grant | R 2,2 million |
| Housing and Local Government | R 11 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
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.