{"indicators":{"grants":{"totals":{"2021":{"ACT":{"equitable_share":13236164.0,"national_conditional_grants":-179659605.0},"ORGB":{"equitable_share":102419000.0,"national_conditional_grants":50327000.0},"SCHD":{"national_conditional_grants":44727000.0},"TRFR":{"national_conditional_grants":19164000.0}},"2022":{"ACT":{"national_conditional_grants":-13011000.0},"ORGB":{"equitable_share":105809000.0,"national_conditional_grants":37258000.0},"SCHD":{"national_conditional_grants":43258000.0},"TRFR":{"national_conditional_grants":42158000.0}},"2023":{"ACT":{"national_conditional_grants":46323248.0},"ORGB":{"equitable_share":114409000.0,"national_conditional_grants":58612000.0},"SCHD":{"national_conditional_grants":57348000.0},"TRFR":{"national_conditional_grants":46591000.0}},"2024":{"ACT":{"national_conditional_grants":45887399.0},"ORGB":{"equitable_share":120197000.0,"national_conditional_grants":49863000.0},"SCHD":{"national_conditional_grants":50010000.0},"TRFR":{"national_conditional_grants":46086000.0}}},"snapshot_date":{"year":2025,"quarter":"3"},"equitable_share":{"2021":[{"amount.sum":13236164.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":102419000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2021}],"2022":[{"amount.sum":105809000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2022}],"2023":[{"amount.sum":114409000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2023}],"2024":[{"amount.sum":120197000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2024}]},"provincial_transfers":{},"national_conditional_grants":{"2021":[{"amount.sum":297083.0,"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":1146429.0,"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":8000000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":1500000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":-6361622.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":8000000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":1500000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":-175538341.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":22706000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":12000000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":796846.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":2476000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":619000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2021}],"2022":[{"amount.sum":2650000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":2650000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":1100000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":6027000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":6027000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":-13011000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":29929000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":29929000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":3552000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":3552000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2022}],"2023":[{"amount.sum":2650000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":2650000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":2650000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":10757000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":14735661.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":14736000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":14736000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":25311586.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":25579000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":25579000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":3626001.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":3626000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":3626000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2023}],"2024":[{"amount.sum":2649185.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":2650000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":2650000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":3924000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":14801836.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"ACT","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":24785378.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":24785000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":24785000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":3651000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":3651000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":3651000.0,"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":203279124.0,"cube_version":"v2"},{"date":2023,"rating":"good","result":200065448.0,"cube_version":"v2"},{"date":2022,"rating":"good","result":58467.0,"cube_version":"v2"},{"date":2021,"rating":"good","result":15130833.0,"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":11.1,"cube_version":"v2"},{"date":2023,"rating":"good","result":10.3,"cube_version":"v2"},{"date":2022,"rating":"bad","result":0.0,"cube_version":"v2"},{"date":2021,"rating":"bad","result":0.9,"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":31392140.0,"rating":"ave","result":1.11,"amount_type":"AUDA","liabilities":28255422.0,"cube_version":"v2"},{"date":2023,"year":2023,"assets":23658406.0,"rating":"bad","result":0.47,"amount_type":"AUDA","liabilities":50359480.0,"cube_version":"v2"},{"date":2022,"year":2022,"assets":43999286.0,"rating":"bad","result":0.89,"amount_type":"AUDA","liabilities":49587991.0,"cube_version":"v2"},{"date":2021,"year":2021,"assets":66277373.0,"rating":"good","result":1.68,"amount_type":"AUDA","liabilities":39439872.0,"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":5104996.0,"date":"2024","year":2024,"rating":"bad","result":0.18,"amount_type":"ACT","liabilities":28255422.0,"cube_version":"v2","call_investment_deposits":0},{"cash":950860.0,"date":"2023","year":2023,"rating":"bad","result":0.02,"amount_type":"ACT","liabilities":50359480.0,"cube_version":"v2","call_investment_deposits":0},{"cash":2560004.0,"date":"2022","year":2022,"rating":"bad","result":0.05,"amount_type":"ACT","liabilities":49587991.0,"cube_version":"v2","call_investment_deposits":0},{"cash":27457740.0,"date":"2021","year":2021,"rating":"bad","result":0.7,"amount_type":"ACT","liabilities":39439872.0,"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":82778955.0,"percent":37.77},"total":219181764.0,"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":136402809.0,"percent":62.23}},"uifw_expenditure":{"ref":{"url":"http://mfma.treasury.gov.za/Circulars/Pages/Circular71.aspx","title":"Circular 71"},"values":[{"date":2024,"rating":"bad","result":4.95,"cube_version":"v2"},{"date":2023,"rating":"bad","result":16.02,"cube_version":"v2"},{"date":2022,"rating":"bad","result":24.7,"cube_version":"v2"},{"date":2021,"rating":"bad","result":4.94,"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":191437.0,"comparison":"Original budget to audited outcome","percent_changed":797.65},{"item":"Government Transfers","amount":18054000.0,"comparison":"Original to adjusted budget","percent_changed":16.49},{"item":"Government Transfers","amount":19963097.0,"comparison":"Original budget to audited outcome","percent_changed":18.24},{"item":"Interest and investments","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Interest and investments","amount":-893810.0,"comparison":"Original budget to audited outcome","percent_changed":-24.16},{"item":"Licenses and Permits","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Licenses and Permits","amount":29593.0,"comparison":"Original budget to audited outcome","percent_changed":11.17},{"item":"Other","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Other","amount":-77292.0,"comparison":"Original budget to audited outcome","percent_changed":-9.97},{"item":"Property rates","amount":-74.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Property rates","amount":810580.0,"comparison":"Original budget to audited outcome","percent_changed":1.68},{"item":"Rental income","amount":10.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Rental income","amount":-76464.0,"comparison":"Original budget to audited outcome","percent_changed":-5.88},{"item":"Service Charges","amount":-306.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Service Charges","amount":-7750308.0,"comparison":"Original budget to audited outcome","percent_changed":-35.24}],"2022":[{"item":"Fines","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Fines","amount":238111.0,"comparison":"Original budget to audited outcome","percent_changed":793.7},{"item":"Government Transfers","amount":11000.0,"comparison":"Original to adjusted budget","percent_changed":0.01},{"item":"Government Transfers","amount":67564.0,"comparison":"Original budget to audited outcome","percent_changed":0.06},{"item":"Interest and investments","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Interest and investments","amount":-360289.0,"comparison":"Original budget to audited outcome","percent_changed":-10.6},{"item":"Licenses and Permits","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Licenses and Permits","amount":173819.0,"comparison":"Original budget to audited outcome","percent_changed":102.25},{"item":"Other","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Other","amount":-1084833.0,"comparison":"Original budget to audited outcome","percent_changed":-135.6},{"item":"Property rates","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Property rates","amount":-649980.0,"comparison":"Original budget to audited outcome","percent_changed":-1.18},{"item":"Rental income","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Rental income","amount":-198679.0,"comparison":"Original budget to audited outcome","percent_changed":-13.25},{"item":"Service Charges","amount":-3000000.0,"comparison":"Original to adjusted budget","percent_changed":-14.29},{"item":"Service Charges","amount":-7665400.0,"comparison":"Original budget to audited outcome","percent_changed":-36.5}],"2023":[{"item":"Fines","amount":94513.0,"comparison":"Original to adjusted budget","percent_changed":322.71},{"item":"Fines","amount":87013.0,"comparison":"Original budget to audited outcome","percent_changed":297.1},{"item":"Government Transfers","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Government Transfers","amount":-3379964.0,"comparison":"Original budget to audited outcome","percent_changed":-2.67},{"item":"Interest and investments","amount":1862013.0,"comparison":"Original to adjusted budget","percent_changed":93.89},{"item":"Interest and investments","amount":1175057.0,"comparison":"Original budget to audited outcome","percent_changed":59.25},{"item":"Licenses and Permits","amount":-44884.0,"comparison":"Original to adjusted budget","percent_changed":-15.33},{"item":"Licenses and Permits","amount":17507.0,"comparison":"Original budget to audited outcome","percent_changed":5.98},{"item":"Other","amount":1247364.0,"comparison":"Original to adjusted budget","percent_changed":108.28},{"item":"Other","amount":-286973.0,"comparison":"Original budget to audited outcome","percent_changed":-24.91},{"item":"Property rates","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Property rates","amount":-1097735.0,"comparison":"Original budget to audited outcome","percent_changed":-1.84},{"item":"Rental income","amount":66871.0,"comparison":"Original to adjusted budget","percent_changed":6.19},{"item":"Rental income","amount":224033.0,"comparison":"Original budget to audited outcome","percent_changed":20.74},{"item":"Service Charges","amount":4199.0,"comparison":"Original to adjusted budget","percent_changed":0.03},{"item":"Service Charges","amount":-1970571.0,"comparison":"Original budget to audited outcome","percent_changed":-13.22}],"2024":[{"item":"Fines","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Fines","amount":154792.0,"comparison":"Original budget to audited outcome","percent_changed":212.42},{"item":"Government Transfers","amount":-2204000.0,"comparison":"Original to adjusted budget","percent_changed":-1.6},{"item":"Government Transfers","amount":-1289291.0,"comparison":"Original budget to audited outcome","percent_changed":-0.94},{"item":"Interest and investments","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Interest and investments","amount":-976201.0,"comparison":"Original budget to audited outcome","percent_changed":-24.54},{"item":"Licenses and Permits","amount":13643.0,"comparison":"Original to adjusted budget","percent_changed":4.36},{"item":"Licenses and Permits","amount":68752.0,"comparison":"Original budget to audited outcome","percent_changed":21.96},{"item":"Other","amount":141811.0,"comparison":"Original to adjusted budget","percent_changed":0.98},{"item":"Other","amount":-12921343.0,"comparison":"Original budget to audited outcome","percent_changed":-89.23},{"item":"Property rates","amount":58694.0,"comparison":"Original to adjusted budget","percent_changed":0.09},{"item":"Property rates","amount":58947.0,"comparison":"Original budget to audited outcome","percent_changed":0.09},{"item":"Rental income","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Rental income","amount":46875.0,"comparison":"Original budget to audited outcome","percent_changed":3.51},{"item":"Service Charges","amount":434816.0,"comparison":"Original to adjusted budget","percent_changed":2.55},{"item":"Service Charges","amount":-3536035.0,"comparison":"Original budget to audited outcome","percent_changed":-20.76}]},"income_time_series":[{"amount":203858630.0,"budget_phase":"Adjusted Budget","financial_year":2021,"amount_type.code":"ADJB"},{"amount":192781000.0,"budget_phase":"Adjusted Budget","financial_year":2022,"amount_type.code":"ADJB"},{"amount":208752261.0,"budget_phase":"Adjusted Budget","financial_year":2023,"amount_type.code":"ADJB"},{"amount":236020232.0,"budget_phase":"Adjusted Budget","financial_year":2024,"amount_type.code":"ADJB"},{"amount":198001833.0,"budget_phase":"Audited Actual","financial_year":2021,"amount_type.code":"AUDA"},{"amount":186290313.0,"budget_phase":"Audited Actual","financial_year":2022,"amount_type.code":"AUDA"},{"amount":200290552.0,"budget_phase":"Audited Actual","financial_year":2023,"amount_type.code":"AUDA"},{"amount":219181764.0,"budget_phase":"Audited Actual","financial_year":2024,"amount_type.code":"AUDA"},{"amount":225333291.0,"budget_phase":"Audited Actual","financial_year":2025,"amount_type.code":"AUDA"},{"amount":228168976.0,"budget_phase":"Forecast 1 year ahead of budget year","financial_year":2026,"amount_type.code":"IBY1"},{"amount":227219408.0,"budget_phase":"Forecast 2 years ahead of budget year","financial_year":2027,"amount_type.code":"IBY2"},{"amount":185805000.0,"budget_phase":"Original Budget","financial_year":2021,"amount_type.code":"ORGB"},{"amount":195770000.0,"budget_phase":"Original Budget","financial_year":2022,"amount_type.code":"ORGB"},{"amount":205522185.0,"budget_phase":"Original Budget","financial_year":2023,"amount_type.code":"ORGB"},{"amount":237575268.0,"budget_phase":"Original Budget","financial_year":2024,"amount_type.code":"ORGB"},{"amount":228100609.0,"budget_phase":"Original Budget","financial_year":2025,"amount_type.code":"ORGB"}],"spending_adjustments":{"2024":[{"item":"Bulk purchases","amount":4000000.0,"comparison":"Original to adjusted budget","percent_changed":22.17},{"item":"Bulk purchases","amount":3014652.0,"comparison":"Original budget to audited outcome","percent_changed":16.71},{"item":"Contracted services","amount":-22958422.0,"comparison":"Original to adjusted budget","percent_changed":-43.01},{"item":"Contracted services","amount":-15951221.0,"comparison":"Original budget to audited outcome","percent_changed":-29.88},{"item":"Employee related costs","amount":-4949700.0,"comparison":"Original to adjusted budget","percent_changed":-6.52},{"item":"Employee related costs","amount":-6030709.0,"comparison":"Original budget to audited outcome","percent_changed":-7.94},{"item":"Finance charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Finance charges","amount":236274.0,"comparison":"Original budget to audited outcome","percent_changed":394.38},{"item":"Other","amount":-12595192.0,"comparison":"Original to adjusted budget","percent_changed":-16.14},{"item":"Other","amount":-167581.0,"comparison":"Original budget to audited outcome","percent_changed":-0.21},{"item":"Remuneration of councillors","amount":949700.0,"comparison":"Original to adjusted budget","percent_changed":9.07},{"item":"Remuneration of councillors","amount":793899.0,"comparison":"Original budget to audited outcome","percent_changed":7.58},{"item":"Transfers and subsidies","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Transfers and subsidies","amount":-195852.0,"comparison":"Original budget to audited outcome","percent_changed":-14.84}]},"spending_time_series":[{"amount":208264050.0,"budget_phase":"Adjusted Budget","financial_year":2021,"amount_type.code":"ADJB"},{"amount":205984640.0,"budget_phase":"Adjusted Budget","financial_year":2022,"amount_type.code":"ADJB"},{"amount":213876009.0,"budget_phase":"Adjusted Budget","financial_year":2023,"amount_type.code":"ADJB"},{"amount":201727016.0,"budget_phase":"Adjusted Budget","financial_year":2024,"amount_type.code":"ADJB"},{"amount":193321797.0,"budget_phase":"Audited Actual","financial_year":2021,"amount_type.code":"AUDA"},{"amount":237340666.0,"budget_phase":"Audited Actual","financial_year":2022,"amount_type.code":"AUDA"},{"amount":232524503.0,"budget_phase":"Audited Actual","financial_year":2023,"amount_type.code":"AUDA"},{"amount":218980092.0,"budget_phase":"Audited Actual","financial_year":2024,"amount_type.code":"AUDA"},{"amount":209322910.0,"budget_phase":"Audited Actual","financial_year":2025,"amount_type.code":"AUDA"},{"amount":227414388.0,"budget_phase":"Forecast 1 year ahead of budget year","financial_year":2026,"amount_type.code":"IBY1"},{"amount":226668756.0,"budget_phase":"Forecast 2 years ahead of budget year","financial_year":2027,"amount_type.code":"IBY2"},{"amount":185456001.0,"budget_phase":"Original Budget","financial_year":2021,"amount_type.code":"ORGB"},{"amount":195502040.0,"budget_phase":"Original Budget","financial_year":2022,"amount_type.code":"ORGB"},{"amount":213781289.0,"budget_phase":"Original Budget","financial_year":2023,"amount_type.code":"ORGB"},{"amount":237280630.0,"budget_phase":"Original Budget","financial_year":2024,"amount_type.code":"ORGB"},{"amount":220062044.0,"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":1241.81,"overunder":"over","cube_version":"v2"},{"date":2023,"rating":"bad","result":1232.65,"overunder":"over","cube_version":"v2"},{"date":2022,"rating":"bad","result":863.76,"overunder":"over","cube_version":"v2"},{"date":2021,"rating":"bad","result":871.7,"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":62730620.0,"amount_type":"AUDA"},{"date":"2024","item":"Service Charges","amount":13495059.0,"amount_type":"AUDA"},{"date":"2024","item":"Rental income","amount":1382521.0,"amount_type":"AUDA"},{"date":"2024","item":"Interest and investments","amount":3001005.0,"amount_type":"AUDA"},{"date":"2024","item":"Fines","amount":227662.0,"amount_type":"AUDA"},{"date":"2024","item":"Licenses and Permits","amount":381873.0,"amount_type":"AUDA"},{"date":"2024","item":"Other","amount":1560215.0,"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":31.93},{"date":2023,"rating":"","result":30.63},{"date":2022,"rating":"","result":28.59},{"date":2021,"rating":"","result":30.37}],"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":8.6,"overunder":"over","cube_version":"v2"},{"date":2023,"rating":"ave","result":8.7,"overunder":"over","cube_version":"v2"},{"date":2022,"rating":"bad","result":15.2,"overunder":"over","cube_version":"v2"},{"date":2021,"rating":"ave","result":-7.2,"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":1.62,"cube_version":"v2"},{"date":2023,"rating":"bad","result":3.34,"cube_version":"v2"},{"date":2022,"rating":"bad","result":5.05,"cube_version":"v2"},{"date":2021,"rating":"bad","result":1.67,"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":17.09},{"date":2023,"rating":"","result":21.26},{"date":2022,"rating":"","result":29.93},{"date":2021,"rating":"","result":26.62}],"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":89.9,"amount_type":"AUDA","cube_version":"v2"},{"date":"2023","year":2023,"rating":"bad","result":6.7,"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":15221728.0},{"year":2022,"value":17865373.0},{"year":2023,"value":21799784.0},{"year":2024,"value":33978125.0},{"year":2025,"value":29892431.0}],"category":"Community & Social Services"},{"values":[{"year":2021,"value":22335723.0},{"year":2022,"value":26132791.0},{"year":2023,"value":33091082.0},{"year":2024,"value":33214087.0},{"year":2025,"value":32918830.0}],"category":"Electricity "},{"values":[{"year":2021,"value":52174.0},{"year":2022,"value":65217.0}],"category":"Environmental Protection"},{"values":[{"year":2021,"value":131364751.0},{"year":2022,"value":155448389.0},{"year":2023,"value":146628982.0},{"year":2024,"value":120938993.0},{"year":2025,"value":104080665.0}],"category":"Governance, Administration, Planning and Development"},{"values":[{"year":2021,"value":372345.0}],"category":"Health"},{"values":[{"year":2022,"value":273300.0},{"year":2023,"value":175638.0},{"year":2025,"value":394.0}],"category":"Housing"},{"values":[{"year":2021,"value":4417399.0},{"year":2022,"value":8521603.0},{"year":2023,"value":5370326.0},{"year":2024,"value":737204.0},{"year":2025,"value":618936.0}],"category":"Other"},{"values":[{"year":2021,"value":15824161.0},{"year":2022,"value":23244571.0},{"year":2023,"value":13572090.0},{"year":2024,"value":13398986.0},{"year":2025,"value":19282255.0}],"category":"Road Transport"},{"values":[{"year":2021,"value":1638108.0},{"year":2022,"value":4270036.0},{"year":2023,"value":5830769.0},{"year":2024,"value":6516331.0},{"year":2025,"value":10617789.0}],"category":"Sport And Recreation"},{"values":[{"year":2021,"value":763716.0},{"year":2022,"value":1519386.0},{"year":2023,"value":6055832.0},{"year":2024,"value":10196366.0},{"year":2025,"value":11911610.0}],"category":"Waste Management"},{"values":[{"year":2021,"value":344683.0}],"category":"Waste Water Management"},{"values":[{"year":2021,"value":987009.0}],"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":"KZN286"},"muni_contact":{"url":"http://www.nkandla.gov.za","phone_number":"035 833 2080","street_address_1":"Municipal Offices","street_address_2":"Lot 292","street_address_3":"Nkandla","street_address_4":"3855"},"mayoral_staff":{"officials":[{"name":"Nzuza Nonhlanhla Fortunate Jabulisiwe","role":"Mayor/Executive Mayor","email":"rubynzuza28@gmail.com","title":"Mrs","secretary":{"name":"Sindisiwe Sharon Ntshangase","role":"Secretary of Mayor/Executive Mayor","email":"sindisiwe.ntshangase@nkandla.gov.za","title":"Ms","fax_number":"035 833 0920","office_phone":"035 833 2047"},"fax_number":" ","office_phone":"035 883 2000"},{"name":"Nomfundo Phumzile Dlamini","role":"Municipal Manager","email":"nomfundo.dlamini@nkandla.gov.za","title":"Ms","secretary":{"name":"Gugulethu Princess Ntombela","role":"Secretary of Municipal Manager","email":"gugulethu.ntombela@nkandla.gov.za","title":"Ms","fax_number":"035 833 0920","office_phone":"035 833 2007"},"fax_number":"035 833 0920","office_phone":"035 833 2006"},{"name":"Magubane Nokuthula PN","role":"Deputy Mayor/Executive Mayor","email":"cllrnmagubane.nka@gmail.com","title":"Mrs","secretary":{"name":"Azanda Biyela","role":"Secretary of Deputy Mayor/Executive Mayor","email":"azanda.biyela@nkandla.gov.za","title":"Ms","fax_number":"035 833 0920","office_phone":"035 833 2029"},"fax_number":"035 833 0920","office_phone":"035 833 2000"},{"name":"Mbusiseni Eugen Oscar Mkhize","role":"Chief Financial Officer","email":"mbusiseni.mkhize@nkandla.gov.za","title":"Mr","secretary":{"name":"Sibusisiwe Sinenhlahla Xulu","role":"Secretary of Financial Manager","email":"sibusisiwe.xulu@nkandla.gov.za","title":"Ms","fax_number":"035 833 0920","office_phone":"035 833 2021"},"fax_number":"035 833 0920","office_phone":"035 833 2009"}],"updated_date":"October 2026"},"audit_opinions":{"values":[{"date":2024,"rating":"unqualified_emphasis_of_matter","result":"Unqualified - Emphasis of Matter items","report_url":"https://lg.treasury.gov.za/supportingdocs/KZN286/KZN286_Audit%20Report_2024_Y_20241210T131645Z_nkosinathi_mchunu.pdf"},{"date":2023,"rating":"unqualified_emphasis_of_matter","result":"Unqualified - Emphasis of Matter items","report_url":"https://lg.treasury.gov.za/supportingdocs/KZN286/KZN286_Audit%20Report_2023_Y_20240216T093837Z_mshongwe.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/KZN286/KZN286_Audit%20Report_2021_Y_20220301T085819Z_5405.pdf"}]}}