South Africa’s municipal finances, made public /Read our methodology

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Public evidence

Every figure has a source.

Inspect the datasets behind the dashboards. Preserved facts, visible import coverage, and downloads that let you ask your own questions.

AGSA and Stats SA

External source status.

Verified source publications are available. A failed refresh retains the last successful evidence.

Recent external source updates
Source	Edition	Update status	Last activity
statssa	2023	unchanged	06 Oct 2026
agsa	2025	unchanged	06 Oct 2026
statssa	2023	complete	06 Oct 2026
agsa	2025	complete	06 Oct 2026

agsa · Edition 2025

257 matched / 257 source records

0 quarantined records are excluded from public indicators. Latest stored publication 06 Oct 2026; publication date and reporting period differ.

Latest source check 06 Oct 2026. An unchanged source check keeps the existing publication.

Public AGSA website JSON is an undocumented source contract; refresh failures preserve the last verified publication.

259 preserved source documents and checksums

Reviewed identity mappingagsa:2025:crosswalk

Retrieved 06 Oct 2026

SHA-256 2896a3a99455d99cda1e24106f108572e952b7a6e41ac0f036c654df9af81dd4

Original source responseagsa:2025:directory

Retrieved 06 Oct 2026

Coverage is shown per dataset. The historical source archive is much larger than the current dashboard import. An incomplete import means records are still missing from our database; it does not mean the source has no data.

Import incomplete

Unauthorised, Irregular, Fruitless and Wasteful Expenditure

Specific expenditure amounts from audited financial results, recorded in the notes to the annual financial statements.

3 084preserved facts

Last imported 02 Oct 2026Source dataset

Import incomplete

Financial Position (v2)

Statement of Financial Position. The assets, liabilities and capital of a municipality at a specific point in time. Section 71-level aggregation of mSCOA data from 2019-20 onwards replacing the original bsheet cube.

2 225preserved facts

Last imported 02 Oct 2026Source dataset

Reconciled

Municipal Officials

Names and contact information for high level municipality staff

2 920preserved facts / 2 920 at source

Last imported 02 Oct 2026Source dataset

Import incomplete

Cash Flow

The movement of cash into and out of the municipality.

2 942preserved facts

Last imported 03 Oct 2026Source dataset

Import incomplete

Repairs and Maintenance

Money spent on repairs and maintenance of assets.

0preserved facts

Last imported Not availableSource dataset

Import incomplete

Grants (v2)

Details of grants received from national and provincial government. Section 71-level aggregation of mSCOA data from 2019-20 onwards replacing the original conditional_grants cube, adding Equitable Share Grant (ESG).

0preserved facts

Last imported Not availableSource dataset

Import incomplete

Conditional Grants

Details of grants received from national government.

0preserved facts

Last imported Not availableSource dataset

Reconciled

Municipalities

General information about the municipality including its geographic location and contact details provided to the National Treasury

292preserved facts / 292 at source

Last imported 02 Oct 2026Source dataset

Import incomplete

Aged Debtor Analysis

Analysis of debtors by age of debt. Does not include individual debtors.

0preserved facts / 1 651 493 at source

Last imported Not availableSource dataset

Reconciled

Demarcation Changes

Changes to municipality demarcation where at least one municipality was disestablished or newly-established

42preserved facts / 42 at source

Last imported 02 Oct 2026Source dataset

Import incomplete

Capital Acquisition

Purchase, repair and renewal of capital assets.

35 156preserved facts

Last imported 03 Oct 2026Source dataset

Import incomplete

Income and Expenditure

Statement of Financial Performance. How a municipality has spent money and received income.

88 450preserved facts

Last imported 03 Oct 2026Source dataset

Import incomplete

Cash Flow (v2)

The movement of cash into and out of the municipality. Section 71-level aggregation of mSCOA data from 2019-20 onwards replacing the original cflow cube.

1 214preserved facts

Last imported 02 Oct 2026Source dataset

Reconciled

Aged Creditor Analysis (v2)

Analysis of creditors aggregated by age of debt. Does not include individual creditors. Section 71-level aggregation of mSCOA data from 2019-20 onwards replacing the original aged_creditor cube.

157 377preserved facts / 157 377 at source

Last imported 07 Oct 2026Source dataset

Import incomplete

Capital Acquisition (v2)

Purchase, repair and renewal of capital assets. The assets, liabilities and capital of a municipality at a specific point in time. Section 71-level aggregation of mSCOA data from 2019-20 onwards replacing the original capital cube.

29 097preserved facts

Last imported 02 Oct 2026Source dataset

Import incomplete

Aged Debtor Analysis (v2)

Analysis of debtors by age of debt. Does not include individual debtors. Section 71-level aggregation of mSCOA data from 2019-20 onwards replacing the original aged_debtor cube.

0preserved facts

Last imported Not availableSource dataset

Import incomplete

Balance Sheet

Statement of Financial Position. The assets, liabilities and capital of a municipality at a specific point in time.

5 890preserved facts

Last imported 03 Oct 2026Source dataset

Import incomplete

Repairs and Maintenance (v2)

Money spent on repairs and maintenance of assets. How a municipality has spent money and received income. Section 71-level aggregation of mSCOA data from 2019-20 onwards replacing the original repmaint cube.

2 647preserved facts

Last imported 02 Oct 2026Source dataset

Reconciled

Aged Creditor Analysis

Analysis of creditors aggregated by age of debt. Does not include individual creditors.

273 619preserved facts / 273 619 at source

Last imported 07 Oct 2026Source dataset

Reconciled

Audit Opinions

Outcomes of financial statement audits from the Auditor General.

3 688preserved facts / 3 688 at source

Last imported 02 Oct 2026Source dataset

Import incomplete

Income and Expenditure (v2)

Statement of Financial Performance. How a municipality has spent money and received income. Section 71-level aggregation of mSCOA data from 2019-20 onwards replacing the original incexp cube.

125 265preserved facts

Last imported 02 Oct 2026Source dataset

Inspect the preserved records

The raw evidence.

Raw evidence records for incexp_v2
amount	item.code	item.label	function.code	function.label	amount_type.code	demarcation.code	item.composition	amount_type.label	demarcation.label	period_length.length	financial_period.period

7884702

4100

Operational Cost and Other Cost

1120

Municipal Manager, Town Secretary and Chief Executive

AUDA

KZN271

Audited Actual

Umhlabuyalingana

year

2022

Municipal governance and administration

Executive and council

line_item

4761550

3100

Employee related costs

2502

Health Services

AUDA

EC108

Audited Actual

Kouga

year

2022

Community and public safety

Health

line_item

3063454

4100

Operational Cost and Other Cost

1208

Legal Services

AUDA

WC045

Audited Actual

Oudtshoorn

year

2022

Municipal governance and administration

Finance and administration

line_item

12439145

4100

Operational Cost and Other Cost

3205

Roads

AUDA

EC157

Audited Actual

King Sabata Dalindyebo

year

2021

Economic and environmental services

Road transport

line_item

39984

2900

Total Revenue (excluding capital transfers and contributions)

1211

Risk Management

AUDA

EKU

Audited Actual

City of Ekurhuleni

year

2023

Municipal governance and administration

Finance and administration

subtotal

27711887

4000

Irrecoverable debts written off

1204

Finance

AUDA

NW393

Audited Actual

Mamusa

year

2021

Municipal governance and administration

Finance and administration

line_item

2203987

3100

Employee related costs

1120

Municipal Manager, Town Secretary and Chief Executive

AUDA

KZN281

Audited Actual

Mfolozi

year

2021

Municipal governance and administration

Executive and council

line_item

3020262

3100

Employee related costs

1205

Fleet Management

AUDA

EC105

Audited Actual

Ndlambe

year

2021

Municipal governance and administration

Finance and administration

line_item

61366

4100

Operational Cost and Other Cost

3204

Road and Traffic Regulation

AUDA

MP303

Audited Actual

Mkhondo

year

2022

Economic and environmental services

Road transport

line_item

30353402

4400

Total Expenditure

1211

Risk Management

AUDA

DC35

Audited Actual

Capricorn

year

2023

Municipal governance and administration

Finance and administration

subtotal

—

4500

Surplus/(Deficit)

2117

Museums and Art Galleries

AUDA

KZN245

Audited Actual

Umvoti

year

2024

Community and public safety

Community and social services

subtotal

36346

4100

Operational Cost and Other Cost

2114

Libraries and Archives

AUDA

NC453

Audited Actual

Gamagara

year

2021

Community and public safety

Community and social services

line_item

28110

1500

Licence or permits

3107

Town Planning, Building Regulations and Enforcement, and City Engineer

AUDA

WC014

Audited Actual

Saldanha Bay

year

2022

Economic and environmental services

Planning and development

line_item

560212

3600

Depreciation, Amortisation and Impairment

2307

Police Forces, Traffic and Street Parking Control

AUDA

WC043

Audited Actual

Mossel Bay

year

2021

Community and public safety

Civil Defence

line_item

2125036

4100

Operational Cost and Other Cost

1120

Municipal Manager, Town Secretary and Chief Executive

AUDA

DC22

Audited Actual

uMgungundlovu

year

2021

Municipal governance and administration

Executive and council

line_item

6024543

4400

Total Expenditure

5006

Tourism

AUDA

TSH

Audited Actual

City of Tshwane

year

2024

Other

subtotal

-3619877

4500

Surplus/(Deficit)

2102

Agricultural

AUDA

DC33

Audited Actual

Mopani

year

2023

Community and public safety

Community and social services

subtotal

5733333

3100

Employee related costs

1301

Governance Function

AUDA

FS182

Audited Actual

Tokologo

year

2022

Municipal governance and administration

Internal audit

line_item

8032

4200

Disposal of Fixed and Intangible Assets

1201

Administrative and Corporate Support

AUDA

GT422

Audited Actual

Midvaal

year

2021

Municipal governance and administration

Finance and administration

line_item

73405441

4400

Total Expenditure

2203

Community Parks (including Nurseries)

AUDA

KZN282

Audited Actual

uMhlathuze

year

2023

Community and public safety

Sport and recreation

subtotal

7630

4100

Operational Cost and Other Cost

1120

Municipal Manager, Town Secretary and Chief Executive

AUDA

NC077

Audited Actual

Siyathemba

year

2022

Municipal governance and administration

Executive and council

line_item

18268410

4400

Total Expenditure

2305

Fire Fighting and Protection

AUDA

KZN262

Audited Actual

uPhongolo

year

2023

Community and public safety

Civil Defence

subtotal

1310188

4400

Total Expenditure

2118

Population Development

AUDA

EC121

Audited Actual

Mbhashe

year

2023

Community and public safety

Community and social services

subtotal

269000

2900

Total Revenue (excluding capital transfers and contributions)

3205

Roads

AUDA

NC075

Audited Actual

Renosterberg

year

2023

Economic and environmental services

Road transport

subtotal

2305192

3400

Inventory consumed

4101

Electricity

AUDA

FS193

Audited Actual

Nketoana

year

2022

Trading services

Energy sources

line_item

SHA-256 fb930449daa87f009933a0f64cb5b8ce76c88d3ddbeb0ccb2661f747068e10e8