South African law separates three kinds of problem spending. Unauthorised expenditure is money spent outside the approved budget. Irregular expenditure is money spent in breach of procurement or other legislation, which does not necessarily mean it was wasted. Fruitless and wasteful expenditure is money spent in vain and which could have been avoided.
Against combined municipal expenditure of R611.4 billion, that is 12.1% of all money spent.
Where it is worst, as a share of spending
The rand totals favour large municipalities, so this ranks by irregular spending as a proportion of each municipality’s own expenditure. Figures above 100% arise because the amounts disclosed can include irregular expenditure carried over and identified from earlier years.
| Municipality | Province | Share of spending | Amount | Grade |
|---|---|---|---|---|
| Ratlou | North West | 206.4% | R40.2 million | F |
| Ngaka Modiri Molema | North West | 162.8% | R1.3 billion | D |
| Dr Ruth Segomotsi Mompati | North West | 130.7% | R1.2 billion | E |
| Kagisano-Molopo | North West | 119.0% | R95.3 million | D |
| Nyandeni | Eastern Cape | 98.7% | R330.6 million | C |
| Kamiesberg | Northern Cape | 96.1% | R102.0 million | F |
| Umzumbe | KwaZulu-Natal | 93.3% | R240.3 million | F |
| Inxuba Yethemba | Eastern Cape | 92.2% | R388.8 million | F |
| Mafube | Free State | 86.4% | R442.9 million | F |
| Mthonjaneni | KwaZulu-Natal | 77.0% | R192.3 million | F |
| Umdoni | KwaZulu-Natal | 76.9% | R330.4 million | D |
| Magareng | Northern Cape | 72.0% | R152.9 million | F |
| Lekwa | Mpumalanga | 70.7% | R1.2 billion | E |
| Renosterberg | Northern Cape | 69.3% | R74.4 million | E |
| Impendle | KwaZulu-Natal | 66.7% | R62.0 million | F |
The largest amounts in rands
| Municipality | Province | Amount | Share of spending |
|---|---|---|---|
| City of Tshwane | Gauteng | R5.2 billion | 11.0% |
| City of Johannesburg | Gauteng | R4.8 billion | 6.0% |
| eThekwini | KwaZulu-Natal | R4.5 billion | 7.4% |
| Nelson Mandela Bay | Eastern Cape | R3.7 billion | 19.6% |
| Emfuleni | Gauteng | R3.5 billion | 32.0% |
| Emalahleni (MP) | Mpumalanga | R2.2 billion | 31.1% |
| Buffalo City | Eastern Cape | R1.8 billion | 14.8% |
| Madibeng | North West | R1.5 billion | 42.4% |
| Mangaung | Free State | R1.4 billion | 11.9% |
| Merafong City | Gauteng | R1.4 billion | 39.6% |
| City of Matlosana | North West | R1.4 billion | 23.5% |
| Ngaka Modiri Molema | North West | R1.3 billion | 162.8% |
What it does not tell you
Irregular expenditure is a compliance measure, not a fraud finding. A tender awarded without the correct number of quotations is irregular even if the goods were delivered at a fair price. It does, however, indicate weak controls, and municipalities with persistently high irregular spending tend to score poorly across the other financial measures too.
Figures on this page come from National Treasury, Statistics South Africa and the Auditor-General, as set out in the sources and methodology. Read the methodology