Public money · municipality
City of Tshwane
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for City of Tshwane Metropolitan 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 53 380 626 144 | R 53 435 452 010 | — |
| Total Expenditure | R 52 057 408 967 | R 52 227 399 889 | — | |
| Surplus/(Deficit) | R 1 323 217 177 | R 1 208 052 121 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 51 436 768 038 |
| Total Expenditure | — | — | R 51 118 261 935 | |
| Surplus/(Deficit) | — | — | R 318 506 103 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 45 863 046 759 |
| Total Expenditure | — | — | R 45 311 443 489 | |
| Surplus/(Deficit) | — | — | R 551 603 270 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 41 537 418 881 |
| Total Expenditure | — | — | R 42 185 371 898 | |
| Surplus/(Deficit) | — | — | −R 647 953 017 |
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 2,1 billion | R 2,4 billion | R 793 million |
| 2022/23 | R 423 million | R 3,8 billion | R 1,3 billion |
| 2021/22 | R 1,4 billion | R 1,3 billion | R 845 million |
| 2020/21 | R 566 million | R 2,7 billion | R 222 million |
| 2019/20 | R 2,2 billion | R 2,5 billion | R 300 million |
| 2018/19 | R 446 million | R 2,9 billion | R 103 million |
| 2017/18 | R 1,1 billion | R 1,7 billion | R 65 million |
| 2016/17 | R 620 million | R 1,8 billion | R 42 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 | not linked |
| 2021/22 | Adverse opinion | Audit report (external site) |
| 2020/21 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2019/20 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2018/19 | Outstanding | Audit report (external site) |
| 2017/18 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2016/17 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2015/16 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2014/15 | Unqualified - Emphasis of Matter items | 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 | Unqualified - Emphasis of Matter items | 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 3,1 billion | — | R 1,6 billion |
| New | R 1,4 billion | — | R 565 million |
| Renewal | R 355 million | — | −R 25 million |
| Repairs and maintenance | R 1,1 billion | — | R 1,0 billion |
| Upgrading | R 545 million | — | R 169 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Public Transport Network Grant | R 808 million |
| Neighbourhood Development Partnership (Schedule 5B) | R 7,1 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 6,6 million |
| Integrated City Development Grant | R 45 million |
| Integrated National Electrification Programme (Municipal) Grant | R 40 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 32 million |
| Local Government Financial Management Grant | R 2,6 million |
| Housing and Local Government | R 250 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.