{"indicators":{"grants":{"totals":{"2021":{"ACT":{"equitable_share":14221666.0,"national_conditional_grants":3965187.0},"ORGB":{"equitable_share":74914000.0,"national_conditional_grants":22495000.0},"SCHD":{"national_conditional_grants":22495000.0},"TRFR":{"national_conditional_grants":11022000.0}},"2022":{"ACT":{"national_conditional_grants":20262420.0},"ORGB":{"equitable_share":78424000.0,"national_conditional_grants":33197000.0},"SCHD":{"national_conditional_grants":41197000.0},"TRFR":{"national_conditional_grants":41197000.0}},"2023":{"ACT":{"national_conditional_grants":31943192.0},"ORGB":{"equitable_share":86421000.0,"provincial_transfers":21068000.0,"national_conditional_grants":23748000.0},"SCHD":{"national_conditional_grants":26448000.0},"TRFR":{"national_conditional_grants":26448000.0}},"2024":{"ACT":{"national_conditional_grants":25406001.0},"ORGB":{"equitable_share":92919000.0,"national_conditional_grants":36153000.0},"SCHD":{"national_conditional_grants":33406000.0},"TRFR":{"national_conditional_grants":33406000.0}}},"snapshot_date":{"year":2025,"quarter":"3"},"equitable_share":{"2021":[{"amount.sum":14221666.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":74914000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2021}],"2022":[{"amount.sum":78424000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2022}],"2023":[{"amount.sum":86421000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2023}],"2024":[{"amount.sum":92919000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2024}]},"provincial_transfers":{"2023":[{"amount.sum":1677000.0,"grant.code":"0004","grant.label":"Public Works, Roads and Transport","amount_type.code":"ORGB","financial_year_end.year":2023},{"amount.sum":3200000.0,"grant.code":"0006","grant.label":"Sport, Arts and Culture","amount_type.code":"ORGB","financial_year_end.year":2023},{"amount.sum":13191000.0,"grant.code":"0007","grant.label":"Housing and Local Government","amount_type.code":"ORGB","financial_year_end.year":2023},{"amount.sum":3000000.0,"grant.code":"0009","grant.label":"Other Departments","amount_type.code":"ORGB","financial_year_end.year":2023}]},"national_conditional_grants":{"2021":[{"amount.sum":-13920.0,"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":323141.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":1900000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":1900000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":3568871.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":18345000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":8000000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":87095.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":1505000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":377000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2021}],"2022":[{"amount.sum":931212.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":1850000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":1850000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":10980000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":10980000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":19331208.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":27266000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":27266000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":1101000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":1101000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2022}],"2023":[{"amount.sum":1949999.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":1950000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":1950000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":8195194.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":2700000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":2700000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":20511000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":20511000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":20511000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":1286999.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":1287000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":1287000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2023}],"2024":[{"amount.sum":1950001.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":1950000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":1950000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":8000000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":8000000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":22330999.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":22331000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":22331000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":1125001.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":1125000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":1125000.0,"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":231660335.0,"cube_version":"v2"},{"date":2023,"rating":"good","result":246682540.0,"cube_version":"v2"},{"date":2022,"rating":"good","result":263147392.0,"cube_version":"v2"},{"date":2021,"rating":"good","result":192698403.0,"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":"good","result":16.4,"cube_version":"v2"},{"date":2023,"rating":"good","result":19.0,"cube_version":"v2"},{"date":2022,"rating":"good","result":22.2,"cube_version":"v2"},{"date":2021,"rating":"good","result":17.9,"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":24961603.0,"rating":"ave","result":1.16,"amount_type":"AUDA","liabilities":21458344.0,"cube_version":"v2"},{"date":2023,"year":2023,"assets":31173267.0,"rating":"ave","result":1.38,"amount_type":"AUDA","liabilities":22542212.0,"cube_version":"v2"},{"date":2022,"year":2022,"assets":41805613.0,"rating":"ave","result":1.39,"amount_type":"AUDA","liabilities":30065176.0,"cube_version":"v2"},{"date":2021,"year":2021,"assets":60571028.0,"rating":"good","result":1.82,"amount_type":"AUDA","liabilities":33250435.0,"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":11870959.0,"date":"2024","year":2024,"rating":"bad","result":0.55,"amount_type":"ACT","liabilities":21458344.0,"cube_version":"v2","call_investment_deposits":0},{"cash":18741987.0,"date":"2023","year":2023,"rating":"bad","result":0.83,"amount_type":"ACT","liabilities":22542212.0,"cube_version":"v2","call_investment_deposits":0},{"cash":26902003.0,"date":"2022","year":2022,"rating":"bad","result":0.89,"amount_type":"ACT","liabilities":30065176.0,"cube_version":"v2","call_investment_deposits":0},{"cash":21041779.0,"date":"2021","year":2021,"rating":"bad","result":0.63,"amount_type":"ACT","liabilities":33250435.0,"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":48059802.0,"percent":32.49},"total":147927560.0,"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":99867758.0,"percent":67.51}},"uifw_expenditure":{"ref":{"url":"http://mfma.treasury.gov.za/Circulars/Pages/Circular71.aspx","title":"Circular 71"},"values":[{"date":2024,"rating":"bad","result":0.29,"cube_version":"v2"},{"date":2023,"rating":"good","result":0.0,"cube_version":"v2"},{"date":2022,"rating":"bad","result":2.6,"cube_version":"v2"},{"date":2021,"rating":"bad","result":23.04,"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":1621775.0,"comparison":"Original to adjusted budget","percent_changed":81.04},{"item":"Fines","amount":2515267.0,"comparison":"Original budget to audited outcome","percent_changed":125.68},{"item":"Government Transfers","amount":15254595.0,"comparison":"Original to adjusted budget","percent_changed":18.51},{"item":"Government Transfers","amount":14648408.0,"comparison":"Original budget to audited outcome","percent_changed":17.77},{"item":"Interest and investments","amount":-1165090.0,"comparison":"Original to adjusted budget","percent_changed":-34.7},{"item":"Interest and investments","amount":-1917347.0,"comparison":"Original budget to audited outcome","percent_changed":-57.1},{"item":"Licenses and Permits","amount":601130.0,"comparison":"Original to adjusted budget","percent_changed":66.12},{"item":"Licenses and Permits","amount":399103.0,"comparison":"Original budget to audited outcome","percent_changed":43.9},{"item":"Other","amount":-708130.0,"comparison":"Original to adjusted budget","percent_changed":-20.1},{"item":"Other","amount":-6030960.0,"comparison":"Original budget to audited outcome","percent_changed":-171.22},{"item":"Property rates","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Property rates","amount":-1102006.0,"comparison":"Original budget to audited outcome","percent_changed":-5.62},{"item":"Rental income","amount":-104865.0,"comparison":"Original to adjusted budget","percent_changed":-9.12},{"item":"Rental income","amount":-146385.0,"comparison":"Original budget to audited outcome","percent_changed":-12.73},{"item":"Service Charges","amount":-316000.0,"comparison":"Original to adjusted budget","percent_changed":-36.59},{"item":"Service Charges","amount":-86358.0,"comparison":"Original budget to audited outcome","percent_changed":-10.0}],"2022":[{"item":"Fines","amount":1000000.0,"comparison":"Original to adjusted budget","percent_changed":26.56},{"item":"Fines","amount":591681.0,"comparison":"Original budget to audited outcome","percent_changed":15.72},{"item":"Government Transfers","amount":-350000.0,"comparison":"Original to adjusted budget","percent_changed":-0.41},{"item":"Government Transfers","amount":-575064.0,"comparison":"Original budget to audited outcome","percent_changed":-0.67},{"item":"Interest and investments","amount":-386000.0,"comparison":"Original to adjusted budget","percent_changed":-16.94},{"item":"Interest and investments","amount":-618924.0,"comparison":"Original budget to audited outcome","percent_changed":-27.16},{"item":"Licenses and Permits","amount":-113905.0,"comparison":"Original to adjusted budget","percent_changed":-4.88},{"item":"Licenses and Permits","amount":-398329.0,"comparison":"Original budget to audited outcome","percent_changed":-17.07},{"item":"Other","amount":-72115.0,"comparison":"Original to adjusted budget","percent_changed":-2.47},{"item":"Other","amount":-1860412.0,"comparison":"Original budget to audited outcome","percent_changed":-63.63},{"item":"Property rates","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Property rates","amount":-180875.0,"comparison":"Original budget to audited outcome","percent_changed":-0.93},{"item":"Rental income","amount":96010.0,"comparison":"Original to adjusted budget","percent_changed":8.52},{"item":"Rental income","amount":-38516.0,"comparison":"Original budget to audited outcome","percent_changed":-3.42},{"item":"Service Charges","amount":337545.0,"comparison":"Original to adjusted budget","percent_changed":57.2},{"item":"Service Charges","amount":332402.0,"comparison":"Original budget to audited outcome","percent_changed":56.32}],"2023":[{"item":"Fines","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Fines","amount":-576123.0,"comparison":"Original budget to audited outcome","percent_changed":-11.54},{"item":"Government Transfers","amount":-12937000.0,"comparison":"Original to adjusted budget","percent_changed":-12.08},{"item":"Government Transfers","amount":-8289542.0,"comparison":"Original budget to audited outcome","percent_changed":-7.74},{"item":"Interest and investments","amount":1060000.0,"comparison":"Original to adjusted budget","percent_changed":53.44},{"item":"Interest and investments","amount":1203747.0,"comparison":"Original budget to audited outcome","percent_changed":60.69},{"item":"Licenses and Permits","amount":946005.0,"comparison":"Original to adjusted budget","percent_changed":40.68},{"item":"Licenses and Permits","amount":239611.0,"comparison":"Original budget to audited outcome","percent_changed":10.3},{"item":"Other","amount":-666595.0,"comparison":"Original to adjusted budget","percent_changed":-4.97},{"item":"Other","amount":-10797848.0,"comparison":"Original budget to audited outcome","percent_changed":-80.46},{"item":"Property rates","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Property rates","amount":-933467.0,"comparison":"Original budget to audited outcome","percent_changed":-3.33},{"item":"Rental income","amount":-54745.0,"comparison":"Original to adjusted budget","percent_changed":-4.08},{"item":"Rental income","amount":-244268.0,"comparison":"Original budget to audited outcome","percent_changed":-18.2},{"item":"Service Charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Service Charges","amount":-121052.0,"comparison":"Original budget to audited outcome","percent_changed":-11.13}],"2024":[{"item":"Fines","amount":-1508455.0,"comparison":"Original to adjusted budget","percent_changed":-28.75},{"item":"Fines","amount":-1922197.0,"comparison":"Original budget to audited outcome","percent_changed":-36.63},{"item":"Government Transfers","amount":2233910.0,"comparison":"Original to adjusted budget","percent_changed":2.22},{"item":"Government Transfers","amount":-888846.0,"comparison":"Original budget to audited outcome","percent_changed":-0.88},{"item":"Interest and investments","amount":922345.0,"comparison":"Original to adjusted budget","percent_changed":28.78},{"item":"Interest and investments","amount":164162.0,"comparison":"Original budget to audited outcome","percent_changed":5.12},{"item":"Licenses and Permits","amount":-182300.0,"comparison":"Original to adjusted budget","percent_changed":-5.98},{"item":"Licenses and Permits","amount":-668579.0,"comparison":"Original budget to audited outcome","percent_changed":-21.95},{"item":"Other","amount":8322250.0,"comparison":"Original to adjusted budget","percent_changed":72.01},{"item":"Other","amount":-3363117.0,"comparison":"Original budget to audited outcome","percent_changed":-29.1},{"item":"Property rates","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Property rates","amount":424650.0,"comparison":"Original budget to audited outcome","percent_changed":1.49},{"item":"Rental income","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Rental income","amount":-196074.0,"comparison":"Original budget to audited outcome","percent_changed":-17.9},{"item":"Service Charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Service Charges","amount":-121643.0,"comparison":"Original budget to audited outcome","percent_changed":-10.62}]},"income_time_series":[{"amount":129014212.0,"budget_phase":"Adjusted Budget","financial_year":2021,"amount_type.code":"ADJB"},{"amount":118730311.0,"budget_phase":"Adjusted Budget","financial_year":2022,"amount_type.code":"ADJB"},{"amount":148622173.0,"budget_phase":"Adjusted Budget","financial_year":2023,"amount_type.code":"ADJB"},{"amount":164286954.0,"budget_phase":"Adjusted Budget","financial_year":2024,"amount_type.code":"ADJB"},{"amount":122110519.0,"budget_phase":"Audited Actual","financial_year":2021,"amount_type.code":"AUDA"},{"amount":115470739.0,"budget_phase":"Audited Actual","financial_year":2022,"amount_type.code":"AUDA"},{"amount":140755566.0,"budget_phase":"Audited Actual","financial_year":2023,"amount_type.code":"AUDA"},{"amount":147927560.0,"budget_phase":"Audited Actual","financial_year":2024,"amount_type.code":"AUDA"},{"amount":150847013.0,"budget_phase":"Audited Actual","financial_year":2025,"amount_type.code":"AUDA"},{"amount":157914075.0,"budget_phase":"Forecast 1 year ahead of budget year","financial_year":2026,"amount_type.code":"IBY1"},{"amount":160940386.0,"budget_phase":"Forecast 2 years ahead of budget year","financial_year":2027,"amount_type.code":"IBY2"},{"amount":113830797.0,"budget_phase":"Original Budget","financial_year":2021,"amount_type.code":"ORGB"},{"amount":118218776.0,"budget_phase":"Original Budget","financial_year":2022,"amount_type.code":"ORGB"},{"amount":160274508.0,"budget_phase":"Original Budget","financial_year":2023,"amount_type.code":"ORGB"},{"amount":154499204.0,"budget_phase":"Original Budget","financial_year":2024,"amount_type.code":"ORGB"},{"amount":150763812.0,"budget_phase":"Original Budget","financial_year":2025,"amount_type.code":"ORGB"}],"spending_adjustments":{"2021":[{"item":"Contracted services","amount":3475648.0,"comparison":"Original to adjusted budget","percent_changed":15.28},{"item":"Contracted services","amount":2714464.0,"comparison":"Original budget to audited outcome","percent_changed":11.93},{"item":"Employee related costs","amount":-4959684.0,"comparison":"Original to adjusted budget","percent_changed":-7.84},{"item":"Employee related costs","amount":-8575592.0,"comparison":"Original budget to audited outcome","percent_changed":-13.56},{"item":"Finance charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Finance charges","amount":5813.0,"comparison":"Original budget to audited outcome","percent_changed":3.04},{"item":"Other","amount":1032644.0,"comparison":"Original to adjusted budget","percent_changed":2.35},{"item":"Other","amount":-1380434.0,"comparison":"Original budget to audited outcome","percent_changed":-3.14},{"item":"Remuneration of councillors","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Remuneration of councillors","amount":-222934.0,"comparison":"Original budget to audited outcome","percent_changed":-3.72},{"item":"Transfers and subsidies","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Transfers and subsidies","amount":-434587.0,"comparison":"Original budget to audited outcome","percent_changed":-43.55}],"2022":[{"item":"Contracted services","amount":-17795.0,"comparison":"Original to adjusted budget","percent_changed":-0.06},{"item":"Contracted services","amount":-38350.0,"comparison":"Original budget to audited outcome","percent_changed":-0.14},{"item":"Employee related costs","amount":-678753.0,"comparison":"Original to adjusted budget","percent_changed":-1.12},{"item":"Employee related costs","amount":-111793.0,"comparison":"Original budget to audited outcome","percent_changed":-0.19},{"item":"Finance charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Finance charges","amount":97529.0,"comparison":"Original budget to audited outcome","percent_changed":49.04},{"item":"Other","amount":-229597.0,"comparison":"Original to adjusted budget","percent_changed":-0.48},{"item":"Other","amount":-500632.0,"comparison":"Original budget to audited outcome","percent_changed":-1.06},{"item":"Remuneration of councillors","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Remuneration of councillors","amount":-252840.0,"comparison":"Original budget to audited outcome","percent_changed":-4.06},{"item":"Transfers and subsidies","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Transfers and subsidies","amount":-446678.0,"comparison":"Original budget to audited outcome","percent_changed":-43.08}],"2023":[{"item":"Contracted services","amount":-354167.0,"comparison":"Original to adjusted budget","percent_changed":-1.14},{"item":"Contracted services","amount":-356841.0,"comparison":"Original budget to audited outcome","percent_changed":-1.15},{"item":"Employee related costs","amount":-686330.0,"comparison":"Original to adjusted budget","percent_changed":-1.04},{"item":"Employee related costs","amount":-1569429.0,"comparison":"Original budget to audited outcome","percent_changed":-2.38},{"item":"Finance charges","amount":169865.0,"comparison":"Original to adjusted budget","percent_changed":86.16},{"item":"Finance charges","amount":163149.0,"comparison":"Original budget to audited outcome","percent_changed":82.75},{"item":"Other","amount":7666110.0,"comparison":"Original to adjusted budget","percent_changed":13.76},{"item":"Other","amount":-1943199.0,"comparison":"Original budget to audited outcome","percent_changed":-3.49},{"item":"Remuneration of councillors","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Remuneration of councillors","amount":-477352.0,"comparison":"Original budget to audited outcome","percent_changed":-7.31},{"item":"Transfers and subsidies","amount":-486565.0,"comparison":"Original to adjusted budget","percent_changed":-44.78},{"item":"Transfers and subsidies","amount":-530158.0,"comparison":"Original budget to audited outcome","percent_changed":-48.79}],"2024":[{"item":"Contracted services","amount":9896710.0,"comparison":"Original to adjusted budget","percent_changed":31.7},{"item":"Contracted services","amount":7689662.0,"comparison":"Original budget to audited outcome","percent_changed":24.63},{"item":"Employee related costs","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Employee related costs","amount":634509.0,"comparison":"Original budget to audited outcome","percent_changed":0.92},{"item":"Finance charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Finance charges","amount":448997.0,"comparison":"Original budget to audited outcome","percent_changed":111.8},{"item":"Other","amount":989025.0,"comparison":"Original to adjusted budget","percent_changed":1.69},{"item":"Other","amount":-4489126.0,"comparison":"Original budget to audited outcome","percent_changed":-7.68},{"item":"Remuneration of councillors","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Remuneration of councillors","amount":-331885.0,"comparison":"Original budget to audited outcome","percent_changed":-4.82},{"item":"Transfers and subsidies","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Transfers and subsidies","amount":-77225.0,"comparison":"Original budget to audited outcome","percent_changed":-12.87}]},"spending_time_series":[{"amount":136675016.0,"budget_phase":"Adjusted Budget","financial_year":2021,"amount_type.code":"ADJB"},{"amount":142493543.0,"budget_phase":"Adjusted Budget","financial_year":2022,"amount_type.code":"ADJB"},{"amount":166583441.0,"budget_phase":"Adjusted Budget","financial_year":2023,"amount_type.code":"ADJB"},{"amount":177021147.0,"budget_phase":"Adjusted Budget","financial_year":2024,"amount_type.code":"ADJB"},{"amount":129233138.0,"budget_phase":"Audited Actual","financial_year":2021,"amount_type.code":"AUDA"},{"amount":142166924.0,"budget_phase":"Audited Actual","financial_year":2022,"amount_type.code":"AUDA"},{"amount":155560698.0,"budget_phase":"Audited Actual","financial_year":2023,"amount_type.code":"AUDA"},{"amount":170010344.0,"budget_phase":"Audited Actual","financial_year":2024,"amount_type.code":"AUDA"},{"amount":166319668.0,"budget_phase":"Audited Actual","financial_year":2025,"amount_type.code":"AUDA"},{"amount":179707499.0,"budget_phase":"Forecast 1 year ahead of budget year","financial_year":2026,"amount_type.code":"IBY1"},{"amount":183658577.0,"budget_phase":"Forecast 2 years ahead of budget year","financial_year":2027,"amount_type.code":"IBY2"},{"amount":137126408.0,"budget_phase":"Original Budget","financial_year":2021,"amount_type.code":"ORGB"},{"amount":143419688.0,"budget_phase":"Original Budget","financial_year":2022,"amount_type.code":"ORGB"},{"amount":160274528.0,"budget_phase":"Original Budget","financial_year":2023,"amount_type.code":"ORGB"},{"amount":166135412.0,"budget_phase":"Original Budget","financial_year":2024,"amount_type.code":"ORGB"},{"amount":172980884.0,"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":-17.2,"overunder":"under","cube_version":"v2"},{"date":2023,"rating":"bad","result":58.06,"overunder":"over","cube_version":"v2"},{"date":2022,"rating":"ave","result":-14.3,"overunder":"under","cube_version":"v2"},{"date":2021,"rating":"bad","result":122.99,"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":28870518.0,"amount_type":"AUDA"},{"date":"2024","item":"Service Charges","amount":1023421.0,"amount_type":"AUDA"},{"date":"2024","item":"Rental income","amount":899466.0,"amount_type":"AUDA"},{"date":"2024","item":"Interest and investments","amount":3368810.0,"amount_type":"AUDA"},{"date":"2024","item":"Fines","amount":3325115.0,"amount_type":"AUDA"},{"date":"2024","item":"Licenses and Permits","amount":2377885.0,"amount_type":"AUDA"},{"date":"2024","item":"Other","amount":8194587.0,"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":40.73},{"date":2023,"rating":"","result":41.29},{"date":2022,"rating":"","result":42.43},{"date":2021,"rating":"","result":42.3}],"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":-4.0,"overunder":"under","cube_version":"v2"},{"date":2023,"rating":"ave","result":-6.6,"overunder":"under","cube_version":"v2"},{"date":2022,"rating":"good","result":-0.2,"overunder":"under","cube_version":"v2"},{"date":2021,"rating":"ave","result":-5.4,"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":"bad","result":3.59,"cube_version":"v2"},{"date":2023,"rating":"bad","result":3.52,"cube_version":"v2"},{"date":2022,"rating":"bad","result":1.94,"cube_version":"v2"},{"date":2021,"rating":"bad","result":1.73,"cube_version":"v2"}],"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":22.89},{"date":2023,"rating":"","result":19.67},{"date":2022,"rating":"","result":19.76},{"date":2021,"rating":"","result":19.7}],"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":"good","result":136.95,"amount_type":"AUDA","cube_version":"v2"},{"date":"2023","year":2023,"rating":"bad","result":79.44,"amount_type":"AUDA","cube_version":"v2"},{"date":"2022","year":2022,"rating":"good","result":126.25,"amount_type":"AUDA","cube_version":"v2"},{"date":"2021","year":2021,"rating":"good","result":207.87,"amount_type":"AUDA","cube_version":"v2"}],"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":19469572.0},{"year":2022,"value":20723017.0},{"year":2023,"value":19757836.0},{"year":2024,"value":22549351.0},{"year":2025,"value":25774225.0}],"category":"Community & Social Services"},{"values":[{"year":2021,"value":64283897.0},{"year":2022,"value":71531176.0},{"year":2023,"value":80218452.0},{"year":2024,"value":78815221.0},{"year":2025,"value":86122095.0}],"category":"Governance, Administration, Planning and Development"},{"values":[{"year":2021,"value":372817.0},{"year":2022,"value":389338.0},{"year":2023,"value":424257.0},{"year":2024,"value":469184.0},{"year":2025,"value":518328.0}],"category":"Housing"},{"values":[{"year":2021,"value":37640533.0},{"year":2022,"value":37992258.0},{"year":2023,"value":43681685.0},{"year":2024,"value":56214959.0},{"year":2025,"value":42285731.0}],"category":"Road Transport"},{"values":[{"year":2021,"value":3211868.0},{"year":2022,"value":3279879.0},{"year":2023,"value":3483683.0},{"year":2024,"value":3745402.0},{"year":2025,"value":3954102.0}],"category":"Sport And Recreation"},{"values":[{"year":2021,"value":3816525.0},{"year":2022,"value":7749702.0},{"year":2023,"value":7539180.0},{"year":2024,"value":7723528.0},{"year":2025,"value":7088652.0}],"category":"Waste Management"},{"values":[{"year":2021,"value":437926.0},{"year":2022,"value":501554.0},{"year":2023,"value":455605.0},{"year":2024,"value":492699.0},{"year":2025,"value":576535.0}],"category":"Waste Water 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":"KZN227"},"muni_contact":{"url":"http://www.richmond.gov.za","phone_number":"033 212 2155","street_address_1":"Memorial Hall","street_address_2":"57 Shepstone Street","street_address_3":"Richmond","street_address_4":"3780"},"mayoral_staff":{"officials":[{"name":"Melikhaya Knowledge Ngcongo","role":"Mayor/Executive Mayor","email":"mk.ngcongo@gmail.com","title":"Cllr","secretary":{"name":"Mlungisi Zuma","role":"Secretary of Mayor/Executive Mayor","email":"mlungisi2401@gmail.com","title":"Mr","fax_number":"033 212 4680","office_phone":"033 212 2155"},"fax_number":"033 212 4860","office_phone":"033 212 2155"},{"name":"B E Mswane","role":"Municipal Manager","email":"mm@richmond.gov.za","title":"Mr","secretary":{"name":"T Mthabela","role":"Secretary of Municipal Manager","email":"mmsecretary@richmond.gov.za","title":"Mr","fax_number":"033 212 4680","office_phone":"033 212 2155"},"fax_number":"033 212 2102","office_phone":"033 212 2155"},{"name":"Badumile T. Mbanjwa","role":"Deputy Mayor/Executive Mayor","email":"badumile.mbanjwa11@gmail.com","title":"Cllr","secretary":{"name":"","role":"Secretary of Deputy Mayor/Executive Mayor","email":"","title":"","fax_number":"","office_phone":""},"fax_number":"033 212 4860","office_phone":"033 212 2155"},{"name":"M Ngcobo","role":"Chief Financial Officer","email":"msizi.ngcobo@richmond.gov.za","title":"Mr","secretary":{"name":"","role":"Secretary of Financial Manager","email":"","title":"","fax_number":"","office_phone":""},"fax_number":" ","office_phone":"033 212 2155"}],"updated_date":"October 2026"},"audit_opinions":{"values":[{"date":2024,"rating":"unqualified","result":"Unqualified - No findings","report_url":"https://lg.treasury.gov.za/supportingdocs/KZN227/KZN227_Audit%20Report_2024_Y_20250221T112426Z_sfundo_mbanjwa.pdf"},{"date":2023,"rating":"unqualified_emphasis_of_matter","result":"Unqualified - Emphasis of Matter items","report_url":"https://lg.treasury.gov.za/supportingdocs/KZN227/KZN227_Audit%20Report_2023_Y_20231205T102807Z_mazwi_biyase.pdf"},{"date":2022,"rating":"unqualified_emphasis_of_matter","result":"Unqualified - Emphasis of Matter items","report_url":"https://lg.treasury.gov.za/supportingdocs/KZN227/KZN227_Audit%20Report_2022_Y_20230627T125103Z_mazwi_biyase.pdf"},{"date":2021,"rating":"unqualified_emphasis_of_matter","result":"Unqualified - Emphasis of Matter items","report_url":"https://lg.treasury.gov.za/supportingdocs/KZN227/KZN227_Audit%20Report_2021_Y_20220301T085641Z_5405.pdf"}]}}