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

Loading public evidence

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

-1107293

4500

Surplus/(Deficit)

2203

Community Parks (including Nurseries)

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Community and public safety

Sport and recreation

subtotal

-230111

4500

Surplus/(Deficit)

2104

Cemeteries, Funeral Parlours and Crematoriums

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Community and public safety

Community and social services

subtotal

-619172

4500

Surplus/(Deficit)

2204

Recreational Facilities

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Community and public safety

Sport and recreation

subtotal

1586969

4500

Surplus/(Deficit)

4403

Solid Waste Removal

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Trading services

Waste management

subtotal

22085514

4400

Total Expenditure

1110

Mayor and Council

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Municipal governance and administration

Executive and council

subtotal

4766566

4400

Total Expenditure

1208

Legal Services

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Municipal governance and administration

Finance and administration

subtotal

102102

4400

Total Expenditure

5006

Tourism

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Other

subtotal

-4321683

4500

Surplus/(Deficit)

5004

Licensing and Regulation

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Other

subtotal

591056

2900

Total Revenue (excluding capital transfers and contributions)

2308

Pounds

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Community and public safety

Civil Defence

subtotal

-483602

4500

Surplus/(Deficit)

2114

Libraries and Archives

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Community and public safety

Community and social services

subtotal

48253832

4400

Total Expenditure

4101

Electricity

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Trading services

Energy sources

subtotal

34691

2900

Total Revenue (excluding capital transfers and contributions)

2104

Cemeteries, Funeral Parlours and Crematoriums

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Community and public safety

Community and social services

subtotal

152535

2900

Total Revenue (excluding capital transfers and contributions)

1201

Administrative and Corporate Support

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Municipal governance and administration

Finance and administration

subtotal

-14391714

4500

Surplus/(Deficit)

1110

Mayor and Council

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Municipal governance and administration

Executive and council

subtotal

1073009

4400

Total Expenditure

4303

Storm Water Management

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Trading services

Waste water management

subtotal

619172

4400

Total Expenditure

2204

Recreational Facilities

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Community and public safety

Sport and recreation

subtotal

3349804

4400

Total Expenditure

1207

Information Technology

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Municipal governance and administration

Finance and administration

subtotal

5493600

4400

Total Expenditure

2106

Community Halls and Facilities

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Community and public safety

Community and social services

subtotal

318419

2900

Total Revenue (excluding capital transfers and contributions)

3107

Town Planning, Building Regulations and Enforcement, and City Engineer

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Economic and environmental services

Planning and development

subtotal

1790664

4400

Total Expenditure

1206

Human Resources

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Municipal governance and administration

Finance and administration

subtotal

2015053

4400

Total Expenditure

1213

Supply Chain Management

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Municipal governance and administration

Finance and administration

subtotal

-2050621

4500

Surplus/(Deficit)

1202

Asset Management

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Municipal governance and administration

Finance and administration

subtotal

33800

2900

Total Revenue (excluding capital transfers and contributions)

1202

Asset Management

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Municipal governance and administration

Finance and administration

subtotal

264802

4400

Total Expenditure

2104

Cemeteries, Funeral Parlours and Crematoriums

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Community and public safety

Community and social services

subtotal

1071732

2900

Total Revenue (excluding capital transfers and contributions)

5004

Licensing and Regulation

AUDA

EC136

Audited Actual

Emalahleni (EC)

year

2024

Other

subtotal

SHA-256 fb930449daa87f009933a0f64cb5b8ce76c88d3ddbeb0ccb2661f747068e10e8