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Money out · Gauteng

Tshwane

How is it spent, and is the metro well run?

Qualified

was the Auditor-General’s audit outcome for 2024-25.

Official: Auditor-General · Data as of 2024-25 financial year (audited) · Last updated

Compare all eight metros: Money out. An asterisk marks a figure our automated checks found inconsistent with another official figure; it is shown as reported, explained in a footnote and left out of rankings.

Audit outcomes

Official: Auditor-General · Data as of 2024-25 audits (Auditor-General, tabled 24 Jun 2026) · Last updated

What these words mean
Audit outcome
The Auditor-General’s verdict on a metro’s annual financial statements and how it followed the law.
2020-212021-222022-232023-242024-25TshwaneWith findingsAdverseQualifiedQualifiedQualified
  • Clean audit
  • Unqualified, with findings
  • Qualified
  • Adverse
  • Disclaimer
  • Outstanding

Financial years run from July to June. Each outcome links to its source: the Auditor-General’s audit report, as published by National Treasury (Municipal Money), for 2020-21 to 2023-24; and the Auditor-General, MFMA 2024-25 audit outcomes (tabled 24 Jun 2026) for 2024-25. Johannesburg’s outcome is for the city and its entities together (consolidated), as the Auditor-General reports it.

A clean audit means the financial statements are reliable and there were no material findings on performance reporting or compliance with the law. Unqualified with findings: the statements are reliable, but the auditors found problems with performance reporting or compliance. Qualified: parts of the statements could not be relied on. Adverse: the statements were wrong in many respects. Disclaimer: the auditors could not find enough evidence to give an opinion.

Spending the rules did not allow

Official: Auditor-General, National Treasury · Data as of 2024-25 financial year (audited) · Last updated

Unauthorised

Spending more than the council approved in the budget, or spending on something the budget did not provide for.

Irregular

Spending that did not follow the rules, usually the procurement rules for getting quotes or running a tender.

Fruitless and wasteful

Spending that was made in vain and could have been avoided with reasonable care, such as interest paid on a late account.

Irregular does not mean stolen. It means the rules for spending the money were not followed. The goods or services may still have been delivered at a fair price. The council must investigate each case, and may condone it or recover the money.

Irregular · 2024-25

R3.24bn

R807.17 per resident

  • 2020-21R2.70bn
  • 2021-22R1.25bn
  • 2022-23R3.82bn*1
  • 2023-24R2.41bn*2
  • 2024-25R3.24bn

Source: National Treasury, Municipal Money (uifwexp), as disclosed in the audited statements; 2024-25 from the Auditor-General’s MFMA 2024-25 report. Earlier years are checked against the Auditor-General’s figures.

Unauthorised · 2024-25

R1.30bn

R323.30 per resident

  • 2020-21R566.0m*3
  • 2021-22R1.35bn
  • 2022-23R423.3m*4
  • 2023-24R2.15bn*5
  • 2024-25R1.30bn

Source: National Treasury, Municipal Money (uifwexp), as disclosed in the audited statements; 2024-25 from the Auditor-General’s MFMA 2024-25 report. Earlier years are checked against the Auditor-General’s figures.

Fruitless and wasteful · 2024-25

R614.0m

R152.92 per resident

  • 2020-21R221.6m
  • 2021-22R845.4m*6
  • 2022-23R1.35bn
  • 2023-24R793.0m
  • 2024-25R614.0m

Source: National Treasury, Municipal Money (uifwexp), as disclosed in the audited statements; 2024-25 from the Auditor-General’s MFMA 2024-25 report. Earlier years are checked against the Auditor-General’s figures.

  • *1 As reported to National Treasury. This figure is inconsistent with the year before (it is 3.0 times the 2021-22 figure) and may be a reporting error.
  • *2 As reported to National Treasury. This figure is inconsistent with the Auditor-General's figure for the same year (R3,862,700,163) (it differs from that figure by 38%) and may be a reporting error.
  • *3 As reported to National Treasury. This figure is inconsistent with the year before (it is 4.0 times smaller than the 2019-20 figure) and may be a reporting error.
  • *4 As reported to National Treasury. This figure is inconsistent with the year before (it is 3.2 times smaller than the 2021-22 figure) and may be a reporting error.
  • *5 As reported to National Treasury. This figure is inconsistent with the year before (it is 5.1 times the 2022-23 figure) and may be a reporting error.
  • *6 As reported to National Treasury. This figure is inconsistent with the year before (it is 3.8 times the 2020-21 figure) and may be a reporting error.

What Tshwane spends on

Official: audited annual financial statements · Data as of 2024-25 financial year (audited statements) · Next update expected Jan 2027 (2025-26 annual reports) · Last updated

What these words mean
Unaudited
Reported by the metro but not yet checked by the Auditor-General.
mSCOA returns
The monthly figures every municipality must send National Treasury, using one standard list of accounts.
Restated
A figure the metro corrected in the following year’s statements.
Catering and entertainment · 2024-25

R779 069

R2 134 a day · R0.19 per resident

Note: As reported to Treasury (unaudited).

  • 2020-21Not reported separately by the metro
  • 2021-22Not reported separately by the metro
  • 2022-23Not reported separately by the metro
  • 2023-24R10 920Treasury, unaudited
  • 2024-25R779 069Treasury, unaudited

Source: Tshwane’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Tshwane’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.

Consultants and professional services · 2021-22

R4.6m

R12 472 a day · R1.21 per resident

  • 2020-21R1.3mrestated
  • 2021-22R4.6m
  • 2022-23Not reported separately by the metro
  • 2023-24Not reported separately by the metro
  • 2024-25Not reported separately by the metro

Source: Tshwane’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Tshwane’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.

Legal fees · 2024-25

R55.7m*1

Source: Tshwane’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Tshwane’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.

Overtime · 2024-25

R738.2m*3

Source: Tshwane’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Tshwane’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.

Travel and subsistence · 2024-25

R17.3m

R47 273 a day · R4.30 per resident

Note: As reported to Treasury (unaudited); mSCOA travel and subsistence, including staff own-transport claims.

  • 2020-21Not reported separately by the metro
  • 2021-22R0'-' in statements, restated
  • 2022-23R0'-' in statements
  • 2023-24R0*5'-' in statements
  • 2024-25R17.3mTreasury, unaudited

Source: Tshwane’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Tshwane’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.

Security services · 2024-25

R776.5m

R2.1m a day · R193.39 per resident

Source: Tshwane’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Tshwane’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.

Advertising, marketing and events · 2024-25

R25.1m

R68 774 a day · R6.25 per resident

Source: Tshwane’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Tshwane’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.

Interest and penalties on late payments · 2024-25

R352.2m*7

Source: Tshwane’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Tshwane’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.

Councillor pay · 2024-25

R136.9m

R374 963 a day · R34.09 per resident

Source: Tshwane’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Tshwane’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.

  • *1 As reported to National Treasury and the Auditor-General in the audited annual financial statements. This figure is inconsistent with the figure the metro reported to Treasury for the same year (R131,324,392, unaudited) (it differs from that figure by 58%) and may be a reporting error.
  • *2 As reported to National Treasury and the Auditor-General in the audited annual financial statements. This figure is inconsistent with the year before (it is 3.5 times smaller than the 2022-23 figure) and may be a reporting error.
  • *3 As reported to National Treasury and the Auditor-General in the audited annual financial statements. This figure is inconsistent with the figure the metro reported to Treasury for the same year (R470,816,500, unaudited) (it differs from that figure by 57%) and may be a reporting error.
  • *4 As reported to National Treasury and the Auditor-General in the audited annual financial statements. This figure is inconsistent with the figure the metro reported to Treasury for the same year (R446,476,696, unaudited) (it differs from that figure by 34%) and may be a reporting error.
  • *5 As reported to National Treasury and the Auditor-General in the audited annual financial statements. This figure is inconsistent with the figure the metro reported to Treasury for the same year (R18,475,130, unaudited) (it differs from that figure by 100%) and may be a reporting error.
  • *6 As reported to National Treasury and the Auditor-General in the audited annual financial statements. This figure is inconsistent with the year before (it is 50.6 times the 2021-22 figure) and may be a reporting error.
  • *7 As reported to National Treasury and the Auditor-General in the audited annual financial statements. This figure is inconsistent with the figure the metro reported to Treasury for the same year (R31,213,435, unaudited) (it differs from that figure by 1028%) and may be a reporting error.
  • *8 As reported to National Treasury and the Auditor-General in the audited annual financial statements. This figure is inconsistent with the year before (it is 5.4 times smaller than the 2021-22 figure) and may be a reporting error.
  • *9 As reported to National Treasury and the Auditor-General in the audited annual financial statements. This figure is inconsistent with the figure the metro reported to Treasury for the same year (R341,663,398, unaudited) (it differs from that figure by 126%) and may be a reporting error.

Per resident: Stats SA, Mid-year population estimates 2026 (P0302), district estimates 2002-2026.

Financial health

Official: National Treasury · Data as of 2024-25 financial year (audited) · Last updated

What these words mean
Cash coverage
How many months the metro could keep paying its running costs from the cash it holds.
Creditor payment days
How long, on average, the metro takes to pay its suppliers. The law expects 30 days.
Treasury norm
A target National Treasury sets for every municipality in MFMA Circular 71, so metros can be compared on the same scale.
Cash coverage · 2024-25

-0.2 months*1

Treasury norm: 1 to 3 months

Months the metro could keep paying its running costs from the cash it holds.

  • 2020-21Not yet published
  • 2021-22Not yet published
  • 2022-230.1 months
  • 2023-24-1.6 months*2
  • 2024-25-0.2 months*1

Source: National Treasury, Municipal Money; calculated with the Circular 71 formula.

Creditor payment days · 2024-25

12 days*3

Treasury norm: 30 days

Average days the metro takes to pay its suppliers.

  • 2020-21Not yet published
  • 2021-22Not yet published
  • 2022-23Not yet published
  • 2023-240 days*4
  • 2024-2512 days*3

Source: National Treasury, Municipal Money; calculated with the Circular 71 formula.

  • *1 As reported to National Treasury. This figure is inconsistent with the nature of cash and cash equivalents, which cannot be negative (reported as R-679,564,509); and with the possible range for cash coverage in months (0 to 24) and may be a reporting error.
  • *2 As reported to National Treasury. This figure is inconsistent with the nature of cash and cash equivalents, which cannot be negative (reported as R-5,246,160,345); and with the possible range for cash coverage in months (0 to 24) and may be a reporting error.
  • *3 As reported to National Treasury. This figure is inconsistent with the Auditor-General's creditor payment period for the same year (111 days) (it differs from that figure by 90%) and may be a reporting error.
  • *4 As reported to National Treasury. This figure is inconsistent with a metro of this size, which cannot owe its trade creditors nothing at year end (trade creditors reported as zero) and may be a reporting error.

2025-26, unaudited: operating spending

Official: National Treasury, Section 71 (unaudited) · Data as of 30 June 2026 (2025-26, 12 of 12 months, unaudited) · Next update expected November 2026 (Treasury’s next quarterly Section 71 release)

97%

of its adjusted operating budget: Tshwane spent R50.73bn of R52.45bn in the full year (preliminary) of 2025-26, as it reported to Treasury. It owed suppliers R8.20bn at 30 June 2026.

Unaudited: what each metro reported to National Treasury for the full year (preliminary) of 2025-26, to 30 June 2026. The audited years stay the reference; these figures are not used in headlines. Source: Treasury’s summary of metros workbook (all files).