{"indicators":{"grants":{"totals":{"2021":{"ACT":{"equitable_share":32638390.0,"national_conditional_grants":12932373.0},"ORGB":{"equitable_share":195084000.0,"national_conditional_grants":81770000.0},"SCHD":{"national_conditional_grants":84103000.0},"TRFR":{"national_conditional_grants":45984000.0}},"2022":{"ACT":{"national_conditional_grants":61368918.0},"ORGB":{"equitable_share":203877000.0,"national_conditional_grants":130685000.0},"SCHD":{"national_conditional_grants":142685000.0},"TRFR":{"national_conditional_grants":66507000.0}},"2023":{"ACT":{"national_conditional_grants":77017654.0},"ORGB":{"equitable_share":230520000.0,"provincial_transfers":40624000.0,"national_conditional_grants":139211000.0},"SCHD":{"national_conditional_grants":161211000.0},"TRFR":{"national_conditional_grants":78076000.0}},"2024":{"ACT":{"national_conditional_grants":74905950.0},"ORGB":{"equitable_share":246447000.0,"national_conditional_grants":135768000.0},"SCHD":{"national_conditional_grants":141388000.0},"TRFR":{"national_conditional_grants":101198000.0}}},"snapshot_date":{"year":2025,"quarter":"3"},"equitable_share":{"2021":[{"amount.sum":32638390.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":195084000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2021}],"2022":[{"amount.sum":203877000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2022}],"2023":[{"amount.sum":230520000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2023}],"2024":[{"amount.sum":246447000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2024}]},"provincial_transfers":{"2023":[{"amount.sum":7573000.0,"grant.code":"0004","grant.label":"Public Works, Roads and Transport","amount_type.code":"ORGB","financial_year_end.year":2023},{"amount.sum":7338000.0,"grant.code":"0006","grant.label":"Sport, Arts and Culture","amount_type.code":"ORGB","financial_year_end.year":2023},{"amount.sum":24713000.0,"grant.code":"0007","grant.label":"Housing and Local Government","amount_type.code":"ORGB","financial_year_end.year":2023},{"amount.sum":1000000.0,"grant.code":"0009","grant.label":"Other Departments","amount_type.code":"ORGB","financial_year_end.year":2023}]},"national_conditional_grants":{"2021":[{"amount.sum":864000.0,"grant.code":"DRG","grant.label":"Municipal Disaster Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":864000.0,"grant.code":"DRG","grant.label":"Municipal Disaster Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":732131.0,"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":10000000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":5000000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":1896501.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":10000000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":5000000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":10633000.0,"grant.code":"MEHG","grant.label":"Municipal Emergency Housing Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":10633000.0,"grant.code":"MEHG","grant.label":"Municipal Emergency Housing Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":7846735.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":46760000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":21000000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":300000.0,"grant.code":"MSIG","grant.label":"Municipal Systems Improvement Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":2457006.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":2746000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":687000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2021}],"2022":[{"amount.sum":8455176.0,"grant.code":"EEDG","grant.label":"Energy Efficiency and Demand Side Management (Municipal) Grant","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":2806128.0,"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":76178000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":8980000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":8980000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":46811614.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":51381000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":51381000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":3296000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":3296000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":3296000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2022}],"2023":[{"amount.sum":5541654.0,"grant.code":"EEDG","grant.label":"Energy Efficiency and Demand Side Management (Municipal) Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":3000001.0,"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":83135000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":6600000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":6600000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":64380999.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":64381000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":64381000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":4095000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":4095000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":4095000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2023}],"2024":[{"amount.sum":3510947.0,"grant.code":"DRCG","grant.label":"Municipal Disaster Recovery Grant","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":29803000.0,"grant.code":"DRCG","grant.label":"Municipal Disaster Recovery Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":29803000.0,"grant.code":"DRCG","grant.label":"Municipal Disaster Recovery Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":15000000.0,"grant.code":"EEDG","grant.label":"Energy Efficiency and Demand Side Management (Municipal) Grant","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":3000001.0,"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":40190000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":15000000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":15000000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":50211001.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":50211000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":50211000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":3184001.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":3184000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":3184000.0,"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":159037706.0,"cube_version":"v2"},{"date":2023,"rating":"bad","result":-169098497.0,"cube_version":"v2"},{"date":2022,"rating":"bad","result":-103427024.0,"cube_version":"v2"},{"date":2021,"rating":"bad","result":-53197336.0,"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":4.8,"cube_version":"v2"},{"date":2023,"rating":"bad","result":0,"cube_version":"v2"},{"date":2022,"rating":"bad","result":0,"cube_version":"v2"},{"date":2021,"rating":"bad","result":0,"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":16011302.0,"rating":"bad","result":0.18,"amount_type":"AUDA","liabilities":88461686.0,"cube_version":"v2"},{"date":2023,"year":2023,"assets":128325259.0,"rating":"bad","result":0.83,"amount_type":"AUDA","liabilities":153733385.0,"cube_version":"v2"},{"date":2022,"year":2022,"assets":178281841.0,"rating":"good","result":1.5,"amount_type":"AUDA","liabilities":118790501.0,"cube_version":"v2"},{"date":2021,"year":2021,"assets":252363205.0,"rating":"good","result":1.69,"amount_type":"AUDA","liabilities":149521812.0,"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":3951388.0,"date":"2024","year":2024,"rating":"bad","result":0.04,"amount_type":"ACT","liabilities":88461686.0,"cube_version":"v2","call_investment_deposits":0},{"cash":7858878.0,"date":"2023","year":2023,"rating":"bad","result":0.05,"amount_type":"ACT","liabilities":153733385.0,"cube_version":"v2","call_investment_deposits":0},{"cash":42672350.0,"date":"2022","year":2022,"rating":"bad","result":0.36,"amount_type":"ACT","liabilities":118790501.0,"cube_version":"v2","call_investment_deposits":0},{"cash":66769222.0,"date":"2021","year":2021,"rating":"bad","result":0.45,"amount_type":"ACT","liabilities":149521812.0,"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":70394464.0,"percent":21.38},"total":329303464.0,"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":258909000.0,"percent":78.62}},"uifw_expenditure":{"ref":{"url":"http://mfma.treasury.gov.za/Circulars/Pages/Circular71.aspx","title":"Circular 71"},"values":[{"date":2024,"rating":"bad","result":25.16,"cube_version":"v2"},{"date":2023,"rating":"bad","result":32.03,"cube_version":"v2"},{"date":2022,"rating":"bad","result":31.42,"cube_version":"v2"},{"date":2021,"rating":"bad","result":22.57,"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":236328.0,"comparison":"Original to adjusted budget","percent_changed":207.9},{"item":"Fines","amount":440301.0,"comparison":"Original budget to audited outcome","percent_changed":387.34},{"item":"Government Transfers","amount":40586000.0,"comparison":"Original to adjusted budget","percent_changed":19.67},{"item":"Government Transfers","amount":40484444.0,"comparison":"Original budget to audited outcome","percent_changed":19.62},{"item":"Interest and investments","amount":1246249.0,"comparison":"Original to adjusted budget","percent_changed":8.13},{"item":"Interest and investments","amount":2404262.0,"comparison":"Original budget to audited outcome","percent_changed":15.68},{"item":"Licenses and Permits","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Licenses and Permits","amount":-1179824.0,"comparison":"Original budget to audited outcome","percent_changed":-49.27},{"item":"Other","amount":-64228.0,"comparison":"Original to adjusted budget","percent_changed":-13.16},{"item":"Other","amount":87100121.0,"comparison":"Original budget to audited outcome","percent_changed":17848.82},{"item":"Property rates","amount":-1752767.0,"comparison":"Original to adjusted budget","percent_changed":-6.03},{"item":"Property rates","amount":-1961104.0,"comparison":"Original budget to audited outcome","percent_changed":-6.74},{"item":"Rental income","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Rental income","amount":851102.0,"comparison":"Original budget to audited outcome","percent_changed":100.23},{"item":"Service Charges","amount":88885.0,"comparison":"Original to adjusted budget","percent_changed":2.39},{"item":"Service Charges","amount":95749.0,"comparison":"Original budget to audited outcome","percent_changed":2.57}],"2022":[{"item":"Fines","amount":6003.0,"comparison":"Original to adjusted budget","percent_changed":1.09},{"item":"Fines","amount":19206.0,"comparison":"Original budget to audited outcome","percent_changed":3.49},{"item":"Government Transfers","amount":-8740572.0,"comparison":"Original to adjusted budget","percent_changed":-3.89},{"item":"Government Transfers","amount":2478728.0,"comparison":"Original budget to audited outcome","percent_changed":1.1},{"item":"Interest and investments","amount":-740578.0,"comparison":"Original to adjusted budget","percent_changed":-3.58},{"item":"Interest and investments","amount":-11264467.0,"comparison":"Original budget to audited outcome","percent_changed":-54.49},{"item":"Licenses and Permits","amount":-1200000.0,"comparison":"Original to adjusted budget","percent_changed":-50.0},{"item":"Licenses and Permits","amount":-1168076.0,"comparison":"Original budget to audited outcome","percent_changed":-48.67},{"item":"Other","amount":24892736.0,"comparison":"Original to adjusted budget","percent_changed":4148.79},{"item":"Other","amount":1733240.0,"comparison":"Original budget to audited outcome","percent_changed":288.87},{"item":"Property rates","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Property rates","amount":-1296958.0,"comparison":"Original budget to audited outcome","percent_changed":-4.13},{"item":"Rental income","amount":242798.0,"comparison":"Original to adjusted budget","percent_changed":8.66},{"item":"Rental income","amount":314072.0,"comparison":"Original budget to audited outcome","percent_changed":11.2},{"item":"Service Charges","amount":-89000.0,"comparison":"Original to adjusted budget","percent_changed":-2.33},{"item":"Service Charges","amount":-258541.0,"comparison":"Original budget to audited outcome","percent_changed":-6.78}],"2023":[{"item":"Fines","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Fines","amount":795126.0,"comparison":"Original budget to audited outcome","percent_changed":397.56},{"item":"Government Transfers","amount":-1206300.0,"comparison":"Original to adjusted budget","percent_changed":-0.49},{"item":"Government Transfers","amount":-1196300.0,"comparison":"Original budget to audited outcome","percent_changed":-0.49},{"item":"Interest and investments","amount":4315.0,"comparison":"Original to adjusted budget","percent_changed":0.04},{"item":"Interest and investments","amount":-1240627.0,"comparison":"Original budget to audited outcome","percent_changed":-11.87},{"item":"Licenses and Permits","amount":1264885.0,"comparison":"Original to adjusted budget","percent_changed":89.01},{"item":"Licenses and Permits","amount":-233511.0,"comparison":"Original budget to audited outcome","percent_changed":-16.43},{"item":"Other","amount":-654877.0,"comparison":"Original to adjusted budget","percent_changed":-47.77},{"item":"Other","amount":-169493.0,"comparison":"Original budget to audited outcome","percent_changed":-12.36},{"item":"Property rates","amount":-3930971.0,"comparison":"Original to adjusted budget","percent_changed":-11.81},{"item":"Property rates","amount":-1564373.0,"comparison":"Original budget to audited outcome","percent_changed":-4.7},{"item":"Rental income","amount":700000.0,"comparison":"Original to adjusted budget","percent_changed":20.0},{"item":"Rental income","amount":-224370.0,"comparison":"Original budget to audited outcome","percent_changed":-6.41},{"item":"Service Charges","amount":1040000.0,"comparison":"Original to adjusted budget","percent_changed":29.55},{"item":"Service Charges","amount":323244.0,"comparison":"Original budget to audited outcome","percent_changed":9.18}],"2024":[{"item":"Fines","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Fines","amount":164036.0,"comparison":"Original budget to audited outcome","percent_changed":27.34},{"item":"Government Transfers","amount":14822000.0,"comparison":"Original to adjusted budget","percent_changed":5.7},{"item":"Government Transfers","amount":-1060000.0,"comparison":"Original budget to audited outcome","percent_changed":-0.41},{"item":"Interest and investments","amount":1800000.0,"comparison":"Original to adjusted budget","percent_changed":20.47},{"item":"Interest and investments","amount":-230733.0,"comparison":"Original budget to audited outcome","percent_changed":-2.62},{"item":"Licenses and Permits","amount":-500000.0,"comparison":"Original to adjusted budget","percent_changed":-24.63},{"item":"Licenses and Permits","amount":-566508.0,"comparison":"Original budget to audited outcome","percent_changed":-27.91},{"item":"Other","amount":150000.0,"comparison":"Original to adjusted budget","percent_changed":20.95},{"item":"Other","amount":13312820.0,"comparison":"Original budget to audited outcome","percent_changed":1859.33},{"item":"Property rates","amount":-427309.0,"comparison":"Original to adjusted budget","percent_changed":-1.1},{"item":"Property rates","amount":-984943.0,"comparison":"Original budget to audited outcome","percent_changed":-2.53},{"item":"Rental income","amount":507482.0,"comparison":"Original to adjusted budget","percent_changed":15.0},{"item":"Rental income","amount":79190.0,"comparison":"Original budget to audited outcome","percent_changed":2.34},{"item":"Service Charges","amount":625221.0,"comparison":"Original to adjusted budget","percent_changed":15.0},{"item":"Service Charges","amount":75213.0,"comparison":"Original budget to audited outcome","percent_changed":1.8}]},"income_time_series":[{"amount":298633467.0,"budget_phase":"Adjusted Budget","financial_year":2021,"amount_type.code":"ADJB"},{"amount":301119731.0,"budget_phase":"Adjusted Budget","financial_year":2022,"amount_type.code":"ADJB"},{"amount":295568158.0,"budget_phase":"Adjusted Budget","financial_year":2023,"amount_type.code":"ADJB"},{"amount":335491783.0,"budget_phase":"Adjusted Budget","financial_year":2024,"amount_type.code":"ADJB"},{"amount":386528051.0,"budget_phase":"Audited Actual","financial_year":2021,"amount_type.code":"AUDA"},{"amount":277305548.0,"budget_phase":"Audited Actual","financial_year":2022,"amount_type.code":"AUDA"},{"amount":294840802.0,"budget_phase":"Audited Actual","financial_year":2023,"amount_type.code":"AUDA"},{"amount":329303464.0,"budget_phase":"Audited Actual","financial_year":2024,"amount_type.code":"AUDA"},{"amount":337966159.0,"budget_phase":"Audited Actual","financial_year":2025,"amount_type.code":"AUDA"},{"amount":339612345.0,"budget_phase":"Forecast 1 year ahead of budget year","financial_year":2026,"amount_type.code":"IBY1"},{"amount":333231764.0,"budget_phase":"Forecast 2 years ahead of budget year","financial_year":2027,"amount_type.code":"IBY2"},{"amount":258293000.0,"budget_phase":"Original Budget","financial_year":2021,"amount_type.code":"ORGB"},{"amount":286748344.0,"budget_phase":"Original Budget","financial_year":2022,"amount_type.code":"ORGB"},{"amount":298351106.0,"budget_phase":"Original Budget","financial_year":2023,"amount_type.code":"ORGB"},{"amount":318514389.0,"budget_phase":"Original Budget","financial_year":2024,"amount_type.code":"ORGB"},{"amount":342834144.0,"budget_phase":"Original Budget","financial_year":2025,"amount_type.code":"ORGB"}],"spending_adjustments":{"2021":[{"item":"Contracted services","amount":-3354351.0,"comparison":"Original to adjusted budget","percent_changed":-9.02},{"item":"Contracted services","amount":-8365480.0,"comparison":"Original budget to audited outcome","percent_changed":-22.49},{"item":"Employee related costs","amount":6844825.0,"comparison":"Original to adjusted budget","percent_changed":7.32},{"item":"Employee related costs","amount":18377015.0,"comparison":"Original budget to audited outcome","percent_changed":19.65},{"item":"Finance charges","amount":-1250000.0,"comparison":"Original to adjusted budget","percent_changed":-71.43},{"item":"Finance charges","amount":-746483.0,"comparison":"Original budget to audited outcome","percent_changed":-42.66},{"item":"Other","amount":12854700.0,"comparison":"Original to adjusted budget","percent_changed":13.77},{"item":"Other","amount":13011452.0,"comparison":"Original budget to audited outcome","percent_changed":13.94},{"item":"Remuneration of councillors","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Remuneration of councillors","amount":-376696.0,"comparison":"Original budget to audited outcome","percent_changed":-2.54},{"item":"Transfers and subsidies","amount":2211292.0,"comparison":"Original to adjusted budget","percent_changed":6.59},{"item":"Transfers and subsidies","amount":-8894083.0,"comparison":"Original budget to audited outcome","percent_changed":-26.52}]},"spending_time_series":[{"amount":291496921.0,"budget_phase":"Adjusted Budget","financial_year":2021,"amount_type.code":"ADJB"},{"amount":296742054.0,"budget_phase":"Adjusted Budget","financial_year":2022,"amount_type.code":"ADJB"},{"amount":324090888.0,"budget_phase":"Adjusted Budget","financial_year":2023,"amount_type.code":"ADJB"},{"amount":364076106.0,"budget_phase":"Adjusted Budget","financial_year":2024,"amount_type.code":"ADJB"},{"amount":287196180.0,"budget_phase":"Audited Actual","financial_year":2021,"amount_type.code":"AUDA"},{"amount":316941159.0,"budget_phase":"Audited Actual","financial_year":2022,"amount_type.code":"AUDA"},{"amount":415901438.0,"budget_phase":"Audited Actual","financial_year":2023,"amount_type.code":"AUDA"},{"amount":393888130.0,"budget_phase":"Audited Actual","financial_year":2024,"amount_type.code":"AUDA"},{"amount":360296975.0,"budget_phase":"Audited Actual","financial_year":2025,"amount_type.code":"AUDA"},{"amount":345938576.0,"budget_phase":"Forecast 1 year ahead of budget year","financial_year":2026,"amount_type.code":"IBY1"},{"amount":363363618.0,"budget_phase":"Forecast 2 years ahead of budget year","financial_year":2027,"amount_type.code":"IBY2"},{"amount":274190455.0,"budget_phase":"Original Budget","financial_year":2021,"amount_type.code":"ORGB"},{"amount":279078053.0,"budget_phase":"Original Budget","financial_year":2022,"amount_type.code":"ORGB"},{"amount":286628025.0,"budget_phase":"Original Budget","financial_year":2023,"amount_type.code":"ORGB"},{"amount":310512191.0,"budget_phase":"Original Budget","financial_year":2024,"amount_type.code":"ORGB"},{"amount":330314129.0,"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":294.74,"overunder":"over","cube_version":"v2"},{"date":2023,"rating":"bad","result":223.58,"overunder":"over","cube_version":"v2"},{"date":2022,"rating":"bad","result":112.17,"overunder":"over","cube_version":"v2"},{"date":2021,"rating":"bad","result":326.12,"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":37870325.0,"amount_type":"AUDA"},{"date":"2024","item":"Service Charges","amount":4243416.0,"amount_type":"AUDA"},{"date":"2024","item":"Rental income","amount":3462396.0,"amount_type":"AUDA"},{"date":"2024","item":"Interest and investments","amount":8561979.0,"amount_type":"AUDA"},{"date":"2024","item":"Fines","amount":764036.0,"amount_type":"AUDA"},{"date":"2024","item":"Licenses and Permits","amount":1463492.0,"amount_type":"AUDA"},{"date":"2024","item":"Other","amount":14028820.0,"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":37.87},{"date":2023,"rating":"","result":31.16},{"date":2022,"rating":"","result":38.13},{"date":2021,"rating":"","result":38.97}],"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":"ave","result":8.2,"overunder":"over","cube_version":"v2"},{"date":2023,"rating":"bad","result":28.3,"overunder":"over","cube_version":"v2"},{"date":2022,"rating":"ave","result":6.8,"overunder":"over","cube_version":"v2"},{"date":2021,"rating":"good","result":-1.5,"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":"bad","result":0.71,"cube_version":"v2"},{"date":2023,"rating":"bad","result":2.82,"cube_version":"v2"},{"date":2022,"rating":"bad","result":1.38,"cube_version":"v2"},{"date":2021,"rating":"bad","result":1.62,"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":15.65},{"date":2023,"rating":"","result":12.07},{"date":2022,"rating":"","result":9.99},{"date":2021,"rating":"","result":10.04}],"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":114.41,"amount_type":"AUDA","cube_version":"v2"},{"date":"2023","year":2023,"rating":"bad","result":22.21,"amount_type":"AUDA","cube_version":"v2"},{"date":"2022","year":2022,"rating":"bad","result":24.45,"amount_type":"AUDA","cube_version":"v2"},{"date":"2021","year":2021,"rating":"bad","result":13.16,"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":75678651.0},{"year":2022,"value":72014242.0},{"year":2023,"value":84268404.0},{"year":2024,"value":84944874.0},{"year":2025,"value":82275078.0}],"category":"Community & Social Services"},{"values":[{"year":2021,"value":60233.0},{"year":2022,"value":2281470.0},{"year":2023,"value":7340232.0},{"year":2024,"value":18742084.0},{"year":2025,"value":9074512.0}],"category":"Electricity "},{"values":[{"year":2021,"value":190660948.0},{"year":2022,"value":212157333.0},{"year":2023,"value":292343112.0},{"year":2024,"value":263107485.0},{"year":2025,"value":239333369.0}],"category":"Governance, Administration, Planning and Development"},{"values":[{"year":2021,"value":1054718.0},{"year":2022,"value":1224908.0},{"year":2023,"value":953054.0},{"year":2024,"value":98300.0},{"year":2025,"value":15988.0}],"category":"Health"},{"values":[{"year":2021,"value":949712.0},{"year":2022,"value":979667.0},{"year":2023,"value":1613195.0},{"year":2024,"value":1373245.0},{"year":2025,"value":1537196.0}],"category":"Housing"},{"values":[{"year":2021,"value":924800.0},{"year":2022,"value":651390.0},{"year":2023,"value":982706.0},{"year":2024,"value":1086925.0},{"year":2025,"value":1195208.0}],"category":"Other"},{"values":[{"year":2021,"value":2187024.0},{"year":2022,"value":9805866.0},{"year":2023,"value":14731868.0},{"year":2024,"value":16726823.0},{"year":2025,"value":17632711.0}],"category":"Road Transport"},{"values":[{"year":2021,"value":5496267.0},{"year":2022,"value":13139500.0},{"year":2023,"value":8773380.0},{"year":2024,"value":2260122.0},{"year":2025,"value":5533183.0}],"category":"Sport And Recreation"},{"values":[{"year":2021,"value":10183827.0},{"year":2022,"value":4685901.0},{"year":2023,"value":4895487.0},{"year":2024,"value":3814530.0},{"year":2025,"value":2873361.0}],"category":"Waste Management"},{"values":[{"year":2025,"value":826369.0}],"category":"Waste Water Management"},{"values":[{"year":2022,"value":882.0},{"year":2024,"value":1733742.0}],"category":"Water"}],"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":"KZN272"},"muni_contact":{"url":"http://www.jozini.gov.za","phone_number":"035 572 1292","street_address_1":"Jozini Municipality","street_address_2":"Circle Street Bottom Town","street_address_3":"Jozini","street_address_4":"3969"},"mayoral_staff":{"officials":[{"name":"Cllr Nkosinathi Sicelo Myeni","role":"Mayor/Executive Mayor","email":"mayor@jozini.gov.za","title":"Mr","secretary":{"name":"Phumlani Zethembe Mathenjwa","role":"Secretary of Mayor/Executive Mayor","email":"zphumlani753@gmail.com","title":"Ms","fax_number":"035 572 1266","office_phone":"035 572 1292"},"fax_number":"035 572 1266","office_phone":"035 572 1292"},{"name":"Nomthandazo pamela Ngcobo","role":"Municipal Manager","email":"nngcobo@jozini.gov.za","title":"Mrs","secretary":{"name":"Mbali Mpontshane","role":"Secretary of Municipal Manager","email":"mmpontshane@jozini.gov.za","title":"Ms","fax_number":"035 572 1266","office_phone":"035 572 1292"},"fax_number":"035 550 0060","office_phone":"035 572 1292"},{"name":"Ncamisile Rosemary. Zulu","role":"Deputy Mayor/Executive Mayor","email":"zulur8691@gmail.com","title":"Ms","secretary":{"name":"Siphesihle Tole","role":"Secretary of Deputy Mayor/Executive Mayor","email":"stole@jozini.gov.za","title":"Ms","fax_number":" ","office_phone":"035 572 1292"},"fax_number":"035 572 1266","office_phone":"035 572 1292"},{"name":"Vusi Innocent Gumede","role":"Chief Financial Officer","email":"vgumede@jozini.gov.za","title":"Mr","secretary":{"name":"Thubelihle Ncamphalala","role":"Secretary of Financial Manager","email":"tncamphalala@jozini.gov.za","title":"Ms","fax_number":"035 572 1266","office_phone":"035 572 1292"},"fax_number":"035 572 1292","office_phone":"035 572 1292"}],"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":"qualified","result":"Qualified","report_url":"https://lg.treasury.gov.za/supportingdocs/KZN272/KZN272_Audit%20Report_2023_Y_20231212T115814Z_sxulu.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/KZN272/KZN272_Audit%20Report_2021_Y_20220301T092200Z_5405.pdf"}]}}