Public money · municipality
Theewaterskloof
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Theewaterskloof 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 850 549 093 | R 863 062 176 | — |
| Total Expenditure | R 884 103 200 | R 905 961 797 | — | |
| Surplus/(Deficit) | −R 33 554 107 | −R 42 899 621 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 752 602 157 |
| Total Expenditure | — | — | R 797 487 759 | |
| Surplus/(Deficit) | — | — | −R 44 885 602 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 708 475 583 |
| Total Expenditure | — | — | R 897 096 253 | |
| Surplus/(Deficit) | — | — | −R 188 620 670 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 664 099 467 |
| Total Expenditure | — | — | R 805 328 005 | |
| Surplus/(Deficit) | — | — | −R 141 228 538 |
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 49 million | R 262 million | R 0 |
| 2022/23 | R 104 million | R 197 million | R 18 386 |
| 2021/22 | R 0 | R 2,0 million | R 0 |
| 2020/21 | R 0 | R 4,5 million | R 1 850 |
| 2019/20 | R 0 | R 972 448 | R 83 350 |
| 2018/19 | R 0 | R 101 million | R 0 |
| 2017/18 | R 0 | R 19 million | R 0 |
| 2016/17 | — | R 74 410 | R 8 064 |
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 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2021/22 | Unqualified - No findings | Audit report (external site) |
| 2020/21 | Unqualified - No findings | Audit report (external site) |
| 2019/20 | Unqualified - No findings | not linked |
| 2018/19 | Unqualified - No findings | Audit report (external site) |
| 2017/18 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2016/17 | Unqualified - No findings | Audit report (external site) |
| 2015/16 | Unqualified - No findings | Audit report (external site) |
| 2014/15 | Unqualified - No findings | Audit report (external site) |
| 2013/14 | Unqualified - No findings | Audit report (external site) |
| 2012/13 | Unqualified - No findings | 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 35 million | — | R 35 million |
| New | R 100 million | — | R 32 million |
| Renewal | R 15 million | — | −R 18 million |
| Repairs and maintenance | R 133 million | — | R 126 million |
| Upgrading | R 105 million | — | R 83 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 9,7 million |
| Integrated National Electrification Programme (Municipal) Grant | R 5,0 million |
| Public Works, Roads and Transport | R 4,8 million |
| Agriculture | R 4 000 |
| Municipal Infrastructure Grant | R 26 million |
| Local Government Financial Management Grant | R 1,7 million |
| Other Departments | R 1,7 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,5 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.