{"indicators":{"grants":{"totals":{"2021":{"ACT":{"equitable_share":24761205.0,"national_conditional_grants":7912700.0},"ORGB":{"equitable_share":67330000.0,"national_conditional_grants":34684000.0},"SCHD":{"national_conditional_grants":30684000.0},"TRFR":{"national_conditional_grants":18831000.0}},"2022":{"ACT":{"national_conditional_grants":11744830.0},"ORGB":{"equitable_share":70470000.0,"national_conditional_grants":47044000.0},"SCHD":{"national_conditional_grants":54044000.0},"TRFR":{"national_conditional_grants":54044000.0}},"2023":{"ACT":{"national_conditional_grants":75134753.0},"ORGB":{"equitable_share":77519000.0,"provincial_transfers":18800000.0,"national_conditional_grants":56570000.0},"SCHD":{"national_conditional_grants":80670000.0},"TRFR":{"national_conditional_grants":61552000.0}},"2024":{"ACT":{"national_conditional_grants":72141646.0},"ORGB":{"equitable_share":83212000.0,"national_conditional_grants":45879000.0},"SCHD":{"national_conditional_grants":51673000.0},"TRFR":{"national_conditional_grants":51673000.0}}},"snapshot_date":{"year":2025,"quarter":"3"},"equitable_share":{"2021":[{"amount.sum":24761205.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":67330000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2021}],"2022":[{"amount.sum":70470000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2022}],"2023":[{"amount.sum":77519000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2023}],"2024":[{"amount.sum":83212000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2024}]},"provincial_transfers":{"2023":[{"amount.sum":3557000.0,"grant.code":"0004","grant.label":"Public Works, Roads and Transport","amount_type.code":"ORGB","financial_year_end.year":2023},{"amount.sum":2004000.0,"grant.code":"0006","grant.label":"Sport, Arts and Culture","amount_type.code":"ORGB","financial_year_end.year":2023},{"amount.sum":13239000.0,"grant.code":"0007","grant.label":"Housing and Local Government","amount_type.code":"ORGB","financial_year_end.year":2023}]},"national_conditional_grants":{"2021":[{"amount.sum":65250.0,"grant.code":"DRG","grant.label":"Municipal Disaster Grant","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":745000.0,"grant.code":"DRG","grant.label":"Municipal Disaster Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":745000.0,"grant.code":"DRG","grant.label":"Municipal Disaster Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":101703.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":2800000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":2800000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":5000000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":3000000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":359542.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":5000000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":3000000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":6846006.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":15996000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":9000000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":540199.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":1143000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":286000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2021}],"2022":[{"amount.sum":559708.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":2850000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":2850000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":18110000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":18110000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":10393726.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":31755000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":31755000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":791396.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":1329000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":1329000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2022}],"2023":[{"amount.sum":8200000.0,"grant.code":"DRG","grant.label":"Municipal Disaster Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":8200000.0,"grant.code":"DRG","grant.label":"Municipal Disaster Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":8200000.0,"grant.code":"DRG","grant.label":"Municipal Disaster Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":2999999.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":3000000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":3000000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":14000001.0,"grant.code":"ICDG","grant.label":"Integrated City Development Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":19118000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":20382754.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":20800000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":20800000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":27880999.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":27881000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":27881000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":1671000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":1671000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":1671000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2023}],"2024":[{"amount.sum":3000000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":3000000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":3000000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":50523648.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":30055000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":30055000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":17161998.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":17162000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":17162000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":1456000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":1456000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":1456000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2024}]}},"cash_balance":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/The%20state%20of%20local%20government%20finances/Pages/default.aspx","title":"State of Local Government Finances"},"values":[{"date":2024,"rating":"good","result":34903818.0,"cube_version":"v2"},{"date":2023,"rating":"good","result":15818137.0,"cube_version":"v2"},{"date":2022,"rating":"good","result":30203697.0,"cube_version":"v2"},{"date":2021,"rating":"good","result":16488108.0,"cube_version":"v2"}],"formula":{"text":"= Cash available at year end","actual":["=",{"cube":"cflow","item_codes":["4200"],"amount_type":"AUDA"}]},"last_year":2024,"formula_v2":{"text":"= Cash available at year end","actual":["=",{"cube":"cflow_v2","item_codes":["0430"],"amount_type":"AUDA"}]},"result_type":"R"},"cash_coverage":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/The%20state%20of%20local%20government%20finances/Pages/default.aspx","title":"State of Local Government Finances"},"values":[{"date":2024,"rating":"ave","result":1.7,"cube_version":"v2"},{"date":2023,"rating":"ave","result":1.2,"cube_version":"v2"},{"date":2022,"rating":"ave","result":2.5,"cube_version":"v2"},{"date":2021,"rating":"ave","result":1.5,"cube_version":"v2"}],"formula":{"text":"= Cash available at year end / Operating Expenditure per month","actual":["=",{"cube":"cflow","item_codes":["4200"],"amount_type":"AUDA"},"/","(",{"cube":"incexp","item_codes":["4600"],"amount_type":"AUDA"},"/","12",")"]},"last_year":2024,"formula_v2":{"text":"= Cash available at year end / Operating Expenditure per month","actual":["=",{"cube":"cflow_v2","item_codes":["0430"],"amount_type":"AUDA"},"/","(",{"cube":"incexp_v2","item_codes":["3000","3100","3200","3300","3400","3500","3600","3700","3800","3900","4000","4100","4200","4300"],"amount_type":"AUDA"},"/","12",")"]},"result_type":"months"},"current_ratio":{"ref":{"url":"http://mfma.treasury.gov.za/Circulars/Pages/Circular71.aspx","title":"Circular 71"},"values":[{"date":2024,"year":2024,"assets":36606145.0,"rating":"good","result":2.02,"amount_type":"AUDA","liabilities":18148663.0,"cube_version":"v2"},{"date":2023,"year":2023,"assets":58766753.0,"rating":"good","result":2.11,"amount_type":"AUDA","liabilities":27842138.0,"cube_version":"v2"},{"date":2022,"year":2022,"assets":67817977.0,"rating":"good","result":1.93,"amount_type":"AUDA","liabilities":35061348.0,"cube_version":"v2"},{"date":2021,"year":2021,"assets":72295455.0,"rating":"good","result":4.31,"amount_type":"AUDA","liabilities":16788518.0,"cube_version":"v2"}],"formula":{"text":"= Current Assets / Current Liabilities","actual":["=",{"cube":"bsheet","item_codes":["2150"],"amount_type":"AUDA"},"/",{"cube":"bsheet","item_codes":["1600"],"amount_type":"AUDA"}]},"last_year":2024,"formula_v2":{"text":"= Current Assets / Current Liabilities","actual":["=",{"cube":"financial_position_v2","item_codes":["0120","0125","0130","0140","0150","0160","0170","0180"],"amount_type":"AUDA"},"/",{"cube":"financial_position_v2","item_codes":["0330","0340","0350","0360","0370","0380","0390","0400","0410","0420"],"amount_type":"AUDA"}]},"result_type":"ratio"},"liquidity_ratio":{"ref":{"url":"http://mfma.treasury.gov.za/RegulationsandGazettes/Municipal%20Budget%20and%20Reporting%20Regulations/Pages/default.aspx","title":"Municipal Budget and Reporting Regulations"},"values":[{"cash":36792944.0,"date":"2024","year":2024,"rating":"good","result":2.03,"amount_type":"ACT","liabilities":18148663.0,"cube_version":"v2","call_investment_deposits":0},{"cash":44073589.0,"date":"2023","year":2023,"rating":"good","result":1.58,"amount_type":"ACT","liabilities":27842138.0,"cube_version":"v2","call_investment_deposits":0},{"cash":53265287.0,"date":"2022","year":2022,"rating":"good","result":1.52,"amount_type":"ACT","liabilities":35061348.0,"cube_version":"v2","call_investment_deposits":0},{"cash":50443463.0,"date":"2021","year":2021,"rating":"good","result":3.0,"amount_type":"ACT","liabilities":16788518.0,"cube_version":"v2","call_investment_deposits":0}],"formula":{"text":"= (Cash + Call Investment Deposits) / Current Liabilities","actual":["=",{"cube":"bsheet","item_codes":["1800","2200"],"amount_type":"AUDA"},"/",{"cube":"bsheet","item_codes":["1600"],"amount_type":"AUDA"}]},"last_year":2024,"formula_v2":{"text":"= (Cash + Call Investment Deposits) / Current Liabilities","actual":["=",{"cube":"financial_position_v2","item_codes":["0120","0125"],"amount_type":"AUDA"},"/",{"cube":"financial_position_v2","item_codes":["0330","0340","0350","0360","0370","0380","0390","0400","0410","0420"],"amount_type":"AUDA"}]},"result_type":"ratio"},"revenue_sources":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/LGESDiscussions/Pages/default.aspx","title":"Local Government Equitable Share"},"year":2024,"local":{"amount":39909920.0,"percent":17.55},"total":227390141.0,"rating":"bad","formula":{"text":"= Total revenue","actual":["=",{"cube":"incexp","item_codes":["0200","0300","0400","0700","0800","1000","1100","1300","1400","1500","1700","1800","1600","1610"],"amount_type":"AUDA"}]},"formula_v2":{"text":"= Total revenue","actual":["=",{"cube":"incexp_v2","item_codes":["0200","0300","0400","0500","0600","0700","0800","0900","1000","1100","1200","1300","1400","1500","1550","1570","1590","1600","1700","1800","1900","2000","2100","2300","2400","2500","2600","2700","2800","2200"],"amount_type":"AUDA"}]},"government":{"amount":187480221.0,"percent":82.45}},"uifw_expenditure":{"ref":{"url":"http://mfma.treasury.gov.za/Circulars/Pages/Circular71.aspx","title":"Circular 71"},"values":[{"date":2024,"rating":"bad","result":0.44,"cube_version":"v2"},{"date":2023,"rating":"bad","result":5.38,"cube_version":"v2"},{"date":2022,"rating":"bad","result":10.79,"cube_version":"v2"},{"date":2021,"rating":"bad","result":3.86,"cube_version":"v2"}],"formula":{"text":"= (Unauthorised, Irregular, Fruitless and Wasteful Expenditure / Actual Operating Expenditure) * 100","actual":["=","(",{"cube":"uifwexp","item_codes":["irregular","fruitless","unauthorised"]},"/",{"cube":"incexp","item_codes":["4600"],"amount_type":"AUDA"},")","*","100"]},"last_year":2024,"formula_v2":{"text":"= (Unauthorised, Irregular, Fruitless and Wasteful Expenditure / Actual Operating Expenditure) * 100","actual":["=","(",{"cube":"uifwexp","item_codes":["irregular","fruitless","unauthorised"]},"/",{"cube":"incexp_v2","item_codes":["3000","3100","3200","3300","3400","3500","3600","3700","3800","3900","4000","4100","4200","4300"],"amount_type":"AUDA"},")","*","100"]},"result_type":"%"},"income_adjustments":{"2021":[{"item":"Fines","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Fines","amount":-33995.0,"comparison":"Original budget to audited outcome","percent_changed":-99.4},{"item":"Government Transfers","amount":-372500.0,"comparison":"Original to adjusted budget","percent_changed":-0.43},{"item":"Government Transfers","amount":-373500.0,"comparison":"Original budget to audited outcome","percent_changed":-0.43},{"item":"Interest and investments","amount":-1883321.0,"comparison":"Original to adjusted budget","percent_changed":-32.85},{"item":"Interest and investments","amount":-3156981.0,"comparison":"Original budget to audited outcome","percent_changed":-55.06},{"item":"Licenses and Permits","amount":1200.0,"comparison":"Original to adjusted budget","percent_changed":0.02},{"item":"Licenses and Permits","amount":-1771674.0,"comparison":"Original budget to audited outcome","percent_changed":-24.88},{"item":"Other","amount":1526211.0,"comparison":"Original to adjusted budget","percent_changed":129.98},{"item":"Other","amount":2070345.0,"comparison":"Original budget to audited outcome","percent_changed":176.31},{"item":"Property rates","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Property rates","amount":-564139.0,"comparison":"Original budget to audited outcome","percent_changed":-2.85},{"item":"Rental income","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Rental income","amount":null,"comparison":"Original budget to audited outcome","percent_changed":null},{"item":"Service Charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Service Charges","amount":-40791.0,"comparison":"Original budget to audited outcome","percent_changed":-7.1}],"2022":[{"item":"Fines","amount":-31169.0,"comparison":"Original to adjusted budget","percent_changed":-87.72},{"item":"Fines","amount":-34077.0,"comparison":"Original budget to audited outcome","percent_changed":-95.9},{"item":"Government Transfers","amount":-8200000.0,"comparison":"Original to adjusted budget","percent_changed":-10.71},{"item":"Government Transfers","amount":0.0,"comparison":"Original budget to audited outcome","percent_changed":0.0},{"item":"Interest and investments","amount":-1400150.0,"comparison":"Original to adjusted budget","percent_changed":-35.0},{"item":"Interest and investments","amount":-1757847.0,"comparison":"Original budget to audited outcome","percent_changed":-43.94},{"item":"Licenses and Permits","amount":-1000000.0,"comparison":"Original to adjusted budget","percent_changed":-13.51},{"item":"Licenses and Permits","amount":-1575183.0,"comparison":"Original budget to audited outcome","percent_changed":-21.29},{"item":"Other","amount":-56788.0,"comparison":"Original to adjusted budget","percent_changed":-4.79},{"item":"Other","amount":591374.0,"comparison":"Original budget to audited outcome","percent_changed":49.91},{"item":"Property rates","amount":991230.0,"comparison":"Original to adjusted budget","percent_changed":4.82},{"item":"Property rates","amount":3098746.0,"comparison":"Original budget to audited outcome","percent_changed":15.08},{"item":"Rental income","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Rental income","amount":58066.0,"comparison":"Original budget to audited outcome","percent_changed":16.19},{"item":"Service Charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Service Charges","amount":-40898.0,"comparison":"Original budget to audited outcome","percent_changed":-6.85}],"2023":[{"item":"Fines","amount":-2538.0,"comparison":"Original to adjusted budget","percent_changed":-55.93},{"item":"Fines","amount":-3064.0,"comparison":"Original budget to audited outcome","percent_changed":-67.52},{"item":"Government Transfers","amount":8700000.0,"comparison":"Original to adjusted budget","percent_changed":10.33},{"item":"Government Transfers","amount":8700000.0,"comparison":"Original budget to audited outcome","percent_changed":10.33},{"item":"Interest and investments","amount":1500000.0,"comparison":"Original to adjusted budget","percent_changed":75.94},{"item":"Interest and investments","amount":1727402.0,"comparison":"Original budget to audited outcome","percent_changed":87.45},{"item":"Licenses and Permits","amount":6000.0,"comparison":"Original to adjusted budget","percent_changed":0.08},{"item":"Licenses and Permits","amount":-574765.0,"comparison":"Original budget to audited outcome","percent_changed":-7.61},{"item":"Other","amount":-1150900.0,"comparison":"Original to adjusted budget","percent_changed":-64.05},{"item":"Other","amount":8549127.0,"comparison":"Original budget to audited outcome","percent_changed":475.78},{"item":"Property rates","amount":1193000.0,"comparison":"Original to adjusted budget","percent_changed":5.32},{"item":"Property rates","amount":1531119.0,"comparison":"Original budget to audited outcome","percent_changed":6.83},{"item":"Rental income","amount":-302899.0,"comparison":"Original to adjusted budget","percent_changed":-81.21},{"item":"Rental income","amount":-298371.0,"comparison":"Original budget to audited outcome","percent_changed":-79.99},{"item":"Service Charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Service Charges","amount":-24491.0,"comparison":"Original budget to audited outcome","percent_changed":-3.95}],"2024":[{"item":"Fines","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Fines","amount":-834.0,"comparison":"Original budget to audited outcome","percent_changed":-39.6},{"item":"Government Transfers","amount":115877971.0,"comparison":"Original to adjusted budget","percent_changed":129.22},{"item":"Government Transfers","amount":97808221.0,"comparison":"Original budget to audited outcome","percent_changed":109.07},{"item":"Interest and investments","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Interest and investments","amount":1564618.0,"comparison":"Original budget to audited outcome","percent_changed":50.47},{"item":"Licenses and Permits","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Licenses and Permits","amount":95068.0,"comparison":"Original budget to audited outcome","percent_changed":1.19},{"item":"Other","amount":446000.0,"comparison":"Original to adjusted budget","percent_changed":73.16},{"item":"Other","amount":539469.0,"comparison":"Original budget to audited outcome","percent_changed":88.49},{"item":"Property rates","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Property rates","amount":266751.0,"comparison":"Original budget to audited outcome","percent_changed":1.07},{"item":"Rental income","amount":227672.0,"comparison":"Original to adjusted budget","percent_changed":308.48},{"item":"Rental income","amount":218477.0,"comparison":"Original budget to audited outcome","percent_changed":296.02},{"item":"Service Charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Service Charges","amount":-23269.0,"comparison":"Original budget to audited outcome","percent_changed":-3.56}]},"income_time_series":[{"amount":119903045.0,"budget_phase":"Adjusted Budget","financial_year":2021,"amount_type.code":"ADJB"},{"amount":100991245.0,"budget_phase":"Adjusted Budget","financial_year":2022,"amount_type.code":"ADJB"},{"amount":128867000.0,"budget_phase":"Adjusted Budget","financial_year":2023,"amount_type.code":"ADJB"},{"amount":243473283.0,"budget_phase":"Adjusted Budget","financial_year":2024,"amount_type.code":"ADJB"},{"amount":116415539.0,"budget_phase":"Audited Actual","financial_year":2021,"amount_type.code":"AUDA"},{"amount":111028303.0,"budget_phase":"Audited Actual","financial_year":2022,"amount_type.code":"AUDA"},{"amount":138531294.0,"budget_phase":"Audited Actual","financial_year":2023,"amount_type.code":"AUDA"},{"amount":227390141.0,"budget_phase":"Audited Actual","financial_year":2024,"amount_type.code":"AUDA"},{"amount":149956043.0,"budget_phase":"Audited Actual","financial_year":2025,"amount_type.code":"AUDA"},{"amount":152062529.0,"budget_phase":"Forecast 1 year ahead of budget year","financial_year":2026,"amount_type.code":"IBY1"},{"amount":153524273.0,"budget_phase":"Forecast 2 years ahead of budget year","financial_year":2027,"amount_type.code":"IBY2"},{"amount":120631455.0,"budget_phase":"Original Budget","financial_year":2021,"amount_type.code":"ORGB"},{"amount":110688122.0,"budget_phase":"Original Budget","financial_year":2022,"amount_type.code":"ORGB"},{"amount":118924337.0,"budget_phase":"Original Budget","financial_year":2023,"amount_type.code":"ORGB"},{"amount":126921640.0,"budget_phase":"Original Budget","financial_year":2024,"amount_type.code":"ORGB"},{"amount":151400079.0,"budget_phase":"Original Budget","financial_year":2025,"amount_type.code":"ORGB"}],"spending_adjustments":{"2024":[{"item":"Contracted services","amount":108747563.0,"comparison":"Original to adjusted budget","percent_changed":374.57},{"item":"Contracted services","amount":105221161.0,"comparison":"Original budget to audited outcome","percent_changed":362.42},{"item":"Employee related costs","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Employee related costs","amount":4574582.0,"comparison":"Original budget to audited outcome","percent_changed":9.21},{"item":"Other","amount":1556359.0,"comparison":"Original to adjusted budget","percent_changed":2.82},{"item":"Other","amount":-3737124.0,"comparison":"Original budget to audited outcome","percent_changed":-6.76},{"item":"Remuneration of councillors","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Remuneration of councillors","amount":-509700.0,"comparison":"Original budget to audited outcome","percent_changed":-6.95}]},"spending_time_series":[{"amount":142539969.0,"budget_phase":"Adjusted Budget","financial_year":2021,"amount_type.code":"ADJB"},{"amount":141150743.0,"budget_phase":"Adjusted Budget","financial_year":2022,"amount_type.code":"ADJB"},{"amount":142714341.0,"budget_phase":"Adjusted Budget","financial_year":2023,"amount_type.code":"ADJB"},{"amount":251606095.0,"budget_phase":"Adjusted Budget","financial_year":2024,"amount_type.code":"ADJB"},{"amount":133258131.0,"budget_phase":"Audited Actual","financial_year":2021,"amount_type.code":"AUDA"},{"amount":147215537.0,"budget_phase":"Audited Actual","financial_year":2022,"amount_type.code":"AUDA"},{"amount":162518932.0,"budget_phase":"Audited Actual","financial_year":2023,"amount_type.code":"AUDA"},{"amount":246851092.0,"budget_phase":"Audited Actual","financial_year":2024,"amount_type.code":"AUDA"},{"amount":179242552.0,"budget_phase":"Audited Actual","financial_year":2025,"amount_type.code":"AUDA"},{"amount":157762650.0,"budget_phase":"Forecast 1 year ahead of budget year","financial_year":2026,"amount_type.code":"IBY1"},{"amount":164074295.0,"budget_phase":"Forecast 2 years ahead of budget year","financial_year":2027,"amount_type.code":"IBY2"},{"amount":121536902.0,"budget_phase":"Original Budget","financial_year":2021,"amount_type.code":"ORGB"},{"amount":142902464.0,"budget_phase":"Original Budget","financial_year":2022,"amount_type.code":"ORGB"},{"amount":126611096.0,"budget_phase":"Original Budget","financial_year":2023,"amount_type.code":"ORGB"},{"amount":141302173.0,"budget_phase":"Original Budget","financial_year":2024,"amount_type.code":"ORGB"},{"amount":157981103.0,"budget_phase":"Original Budget","financial_year":2025,"amount_type.code":"ORGB"}],"capital_budget_spending":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/Reports%20to%20Parliament/Pages/default.aspx","title":"Over and under spending reports to parliament"},"values":[{"date":2024,"rating":"bad","result":1256.79,"overunder":"over","cube_version":"v2"},{"date":2023,"rating":"bad","result":936.39,"overunder":"over","cube_version":"v2"},{"date":2022,"rating":"bad","result":322.72,"overunder":"over","cube_version":"v2"},{"date":2021,"rating":"bad","result":473.91,"overunder":"over","cube_version":"v2"}],"formula":{"text":"= ((Actual Capital Expenditure - Budgeted Capital Expenditure) / Budgeted Capital Expenditure) * 100","actual":["=","(","(",{"cube":"capital","item_codes":["4100"],"amount_type":"AUDA"},"-",{"cube":"capital","item_codes":["4100"],"amount_type":"ADJB"},")","/",{"cube":"capital","item_codes":["4100"],"amount_type":"ADJB"},")","*","100"]},"last_year":2024,"formula_v2":{"text":"= ((Actual Capital Expenditure - Budgeted Capital Expenditure) / Budgeted Capital Expenditure) * 100","actual":["=","(","(",{"cube":"capital_v2","amount_type":"AUDA","item_description":"capital type code NEW, RENEWAL, UPGRADING"},"-",{"cube":"capital_v2","amount_type":"ADJB","item_description":"capital type code NEW, RENEWAL, UPGRADING"},")","/",{"cube":"capital_v2","amount_type":"ADJB","item_description":"capital type code NEW, RENEWAL, UPGRADING"},")","*","100"]},"result_type":"%"},"local_revenue_breakdown":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/LGESDiscussions/Pages/default.aspx","title":"Local Government Equitable Share"},"values":[{"date":"2024","item":"Property rates","amount":25116612.0,"amount_type":"AUDA"},{"date":"2024","item":"Service Charges","amount":630172.0,"amount_type":"AUDA"},{"date":"2024","item":"Rental income","amount":292282.0,"amount_type":"AUDA"},{"date":"2024","item":"Interest and investments","amount":4664618.0,"amount_type":"AUDA"},{"date":"2024","item":"Fines","amount":1272.0,"amount_type":"AUDA"},{"date":"2024","item":"Licenses and Permits","amount":8055845.0,"amount_type":"AUDA"},{"date":"2024","item":"Other","amount":1149119.0,"amount_type":"AUDA"}],"formula":{"text":"= Breakdown of local income","actual":["=",{"cube":"incexp","item_codes":["0200","0300","0400","0700","0800","1000","1100","1300","1400","1500","1700","1800","1600","1610"],"amount_type":"AUDA"}]},"formula_v2":{"text":"= Breakdown of local income","actual":["=",{"cube":"incexp_v2","item_codes":["0200","0300","0400","0500","0600","0700","0800","0900","1000","1100","1200","1300","1400","1500","1550","1570","1590","1600","1700","1800","1900","2000","2100","2300","2400","2500","2600","2700","2800","2200"],"amount_type":"AUDA"}]}},"expenditure_trends_staff":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/LGESDiscussions/Pages/default.aspx","title":"Local Government Equitable Share"},"values":[{"date":2024,"rating":"","result":21.98},{"date":2023,"rating":"","result":30.17},{"date":2022,"rating":"","result":34.71},{"date":2021,"rating":"","result":32.43}],"formula":{"text":"= Total expenditure on salaries and wages","actual":["=",{"cube":"incexp","item_codes":["3000","3100"],"amount_type":"AUDA"}]},"formula_v2":{"text":"= Total expenditure on salaries and wages","actual":["=",{"cube":"incexp_v2","item_codes":["3100"],"amount_type":"AUDA"}]},"result_type":"%"},"operating_budget_spending":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/Reports%20to%20Parliament/Pages/default.aspx","title":"Over and under spending reports to parliament"},"values":[{"date":2024,"rating":"good","result":-1.9,"overunder":"under","cube_version":"v2"},{"date":2023,"rating":"ave","result":13.9,"overunder":"over","cube_version":"v2"},{"date":2022,"rating":"good","result":4.3,"overunder":"over","cube_version":"v2"},{"date":2021,"rating":"ave","result":-6.5,"overunder":"under","cube_version":"v2"}],"formula":{"text":"= ((Actual Operating Expenditure - Budget Operating Expenditure) / Budgeted Operating Expenditure) * 100","actual":["=","(","(",{"cube":"incexp","item_codes":["4600"],"amount_type":"AUDA"},"-",{"cube":"incexp","item_codes":["4600"],"amount_type":"ADJB"},")","/",{"cube":"incexp","item_codes":["4600"],"amount_type":"ADJB"},")","*","100"]},"last_year":2024,"formula_v2":{"text":"= ((Actual Operating Expenditure - Budget Operating Expenditure) / Budgeted Operating Expenditure) * 100","actual":["=","(","(",{"cube":"incexp_v2","item_codes":["3000","3100","3200","3300","3400","3500","3600","3700","3800","3900","4000","4100","4200","4300"],"amount_type":"AUDA"},"-",{"cube":"incexp_v2","item_codes":["3000","3100","3200","3300","3400","3500","3600","3700","3800","3900","4000","4100","4200","4300"],"amount_type":"ADJB"},")","/",{"cube":"incexp_v2","item_codes":["3000","3100","3200","3300","3400","3500","3600","3700","3800","3900","4000","4100","4200","4300"],"amount_type":"ADJB"},")","*","100"]},"result_type":"%"},"repairs_maintenance_spending":{"ref":{"url":"http://mfma.treasury.gov.za/Circulars/Pages/Circular71.aspx","title":"Circular 71"},"values":[{"date":2024,"rating":"good","result":8.31,"cube_version":"v2"},{"date":2023,"rating":"good","result":9.07,"cube_version":"v2"},{"date":2022,"rating":null,"result":null,"cube_version":null},{"date":2021,"rating":null,"result":null,"cube_version":null}],"formula":{"text":"= (Repairs and maintenance expenditure / (Property, Plant and Equipment + Investment Property)) * 100","actual":["=","(",{"cube":"capital","item_codes":["4100"],"amount_type":"AUDA"},"/","(",{"cube":"bsheet","item_codes":["1300"],"amount_type":"AUDA"},"+",{"cube":"bsheet","item_codes":["1401"],"amount_type":"AUDA"},")",")","*","100"]},"last_year":2024,"formula_v2":{"text":"= (Repairs and maintenance expenditure / (Property, Plant and Equipment + Investment Property)) * 100","actual":["=","(",{"cube":"capital_v2","amount_type":"AUDA","item_description":"capital type code REPAIR_MNT Total"},"/","(",{"cube":"financial_position_v2","item_codes":["0230","0220"],"amount_type":"AUDA"},")",")","*","100"]},"result_type":"%"},"expenditure_trends_contracting":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/LGESDiscussions/Pages/default.aspx","title":"Local Government Equitable Share"},"values":[{"date":2024,"rating":"","result":54.39},{"date":2023,"rating":"","result":37.47},{"date":2022,"rating":"","result":31.95},{"date":2021,"rating":"","result":28.6}],"formula":{"text":"= Expenditure for services rendered by a contractor","actual":["=",{"cube":"incexp","item_codes":["4200"],"amount_type":"AUDA"}]},"formula_v2":{"text":"= Expenditure for services rendered by a contractor","actual":["=",{"cube":"incexp_v2","item_codes":["3800"],"amount_type":"AUDA"}]},"result_type":"%"},"current_debtors_collection_rate":{"ref":{"url":"http://mfma.treasury.gov.za/RegulationsandGazettes/Municipal%20Budget%20and%20Reporting%20Regulations/Pages/default.aspx","title":"Municipal Budget and Reporting Regulations"},"values":[{"date":"2024","year":2024,"rating":"bad","result":6.63,"amount_type":"AUDA","cube_version":"v2"},{"date":"2023","year":2023,"rating":"bad","result":7.12,"amount_type":"AUDA","cube_version":"v2"},{"date":"2022","year":2022,"rating":"bad","result":null,"billing":null,"receipts":null,"cube_version":null},{"date":"2021","year":2021,"rating":"bad","result":null,"billing":null,"receipts":null,"cube_version":null}],"formula":{"text":"= (Collected Revenue / Billed Revenue) * 100","actual":["=","(",{"cube":"cflow","item_codes":["3010","3030","3040","3050","3060","3070","3100"],"amount_type":"AUDA"},"/",{"cube":"incexp","item_codes":["0200","0400","1000","less item code","2000"],"amount_type":"AUDA"},")","*","100"]},"last_year":2024,"formula_v2":{"text":"= (Collected Revenue / Billed Revenue) * 100","actual":["=","(",{"cube":"cflow_v2","item_codes":["0120","0130","0280"],"amount_type":"AUDA"},"/",{"cube":"incexp_v2","item_codes":["1800","0300","0400","0500","0600","1400","1100","1000"],"amount_type":"AUDA"},")","*","100"]},"result_type":"%"},"expenditure_functional_breakdown":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/LGESDiscussions/Pages/default.aspx","title":"Local Government Equitable Share"},"values":[{"values":[{"year":2021,"value":20930516.0},{"year":2022,"value":27844828.0},{"year":2023,"value":32824745.0},{"year":2024,"value":27236457.0},{"year":2025,"value":25280392.0}],"category":"Community & Social Services"},{"values":[{"year":2021,"value":10433204.0},{"year":2022,"value":5567045.0},{"year":2024,"value":44871497.0},{"year":2025,"value":11811447.0}],"category":"Electricity "},{"values":[{"year":2021,"value":78001996.0},{"year":2022,"value":86901540.0},{"year":2023,"value":111255348.0},{"year":2024,"value":93086883.0},{"year":2025,"value":129289768.0}],"category":"Governance, Administration, Planning and Development"},{"values":[{"year":2021,"value":110260.0},{"year":2022,"value":52014.0},{"year":2023,"value":6653750.0},{"year":2024,"value":89925.0},{"year":2025,"value":297018.0}],"category":"Health"},{"values":[{"year":2021,"value":332695.0}],"category":"Other"},{"values":[{"year":2021,"value":20653668.0},{"year":2022,"value":22570734.0},{"year":2023,"value":9459077.0},{"year":2024,"value":79070140.0},{"year":2025,"value":8706611.0}],"category":"Road Transport"},{"values":[{"year":2021,"value":1090664.0},{"year":2022,"value":675971.0},{"year":2023,"value":1598972.0},{"year":2024,"value":1602100.0},{"year":2025,"value":2798381.0}],"category":"Sport And Recreation"},{"values":[{"year":2021,"value":1705128.0},{"year":2022,"value":3603405.0},{"year":2023,"value":727040.0},{"year":2024,"value":894090.0},{"year":2025,"value":1058935.0}],"category":"Waste Management"}],"formula":{"text":"= All expenditure by function","actual":["=",{"cube":"incexp","item_codes":["4600"],"amount_type":"AUDA"}]},"formula_v2":{"text":"= All expenditure by function","actual":["=",{"cube":"incexp_v2","item_codes":["3000","3100","3200","3300","3400","3500","3600","3700","3800","3900","4000","4100","4200","4300"],"amount_type":"AUDA"}]}}},"demarcation":{"land_lost":[],"land_gained":[],"code":"KZN226"},"muni_contact":{"url":"http://www.mkhambathini.gov.za","phone_number":"031 785 9300","street_address_1":"Mkhambathini Municipality","street_address_2":"18 Old Main Road","street_address_3":"Camperdown","street_address_4":"3720"},"mayoral_staff":{"officials":[{"name":"Cllr Nhlakanipho Wiseman Ntombela","role":"Mayor/Executive Mayor","email":"mayor@mkhambathini.gov.za","title":"Mr","secretary":{"name":"Surprise Mzolo","role":"Secretary of Mayor/Executive Mayor","email":"mayor@mkhambathini.gov.za","title":"Ms","fax_number":"031 785 2121","office_phone":"071 607 5074"},"fax_number":"031 785 2121","office_phone":"031 785 9318"},{"name":"Sanele Mngwengwe","role":"Municipal Manager","email":"mm@mkhambathini.gov.za","title":"Mr","secretary":{"name":"Xoliswa Zondi","role":"Secretary of Municipal Manager","email":"secretarymm@mkhambathini.gov.za","title":"Ms","fax_number":"031 785 2121","office_phone":"031 785 9307"},"fax_number":"031 785 2121","office_phone":"031 785 9306"},{"name":"Cllr Nonhlanhla Patience Maphanga","role":"Deputy Mayor/Executive Mayor","email":"deputymayor@mkhambathini.gov.za","title":"Mrs","secretary":{"name":"Mrs Nompumelelo Makhanya","role":"Secretary of Deputy Mayor/Executive Mayor","email":"makhanyam@mkhambathini.gov.za","title":"Mrs","fax_number":"031 785 2121","office_phone":"031 785 9316"},"fax_number":"031 785 2121","office_phone":"031 785 9314"},{"name":"Thokozane Gambu","role":"Chief Financial Officer","email":"cfo@mkhambathini.gov.za","title":"Mr","secretary":{"name":"Mpho Motsoeneng","role":"Secretary of Financial Manager","email":"motsoenengm@mkhambathini.gov.za","title":"Ms","fax_number":"031 785 2121","office_phone":"031 785 9319"},"fax_number":"031 785 2121","office_phone":"031 785 9320"}],"updated_date":"October 2026"},"audit_opinions":{"values":[{"date":2024,"rating":"unqualified_emphasis_of_matter","result":"Unqualified - Emphasis of Matter items","report_url":""},{"date":2023,"rating":"unqualified_emphasis_of_matter","result":"Unqualified - Emphasis of Matter items","report_url":"https://lg.treasury.gov.za/supportingdocs/KZN226/KZN226_Audit%20Report_2023_Y_20231208T095930Z_cfo.pdf"},{"date":2022,"rating":"unqualified_emphasis_of_matter","result":"Unqualified - Emphasis of Matter items","report_url":""},{"date":2021,"rating":"unqualified_emphasis_of_matter","result":"Unqualified - Emphasis of Matter items","report_url":"https://lg.treasury.gov.za/supportingdocs/KZN226/KZN226_Audit%20Report_2021_Y_20220301T092014Z_5405.pdf"}]}}