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Municipal Health · AGSA 2022/23 Audit Outcomes

How is your municipality doing?

Based on the Auditor-General's official 2022/23 audit outcomes for all 257 South African municipalities. Green means your money is being managed properly. Red means it isn't.

34

Clean audits

110

Unqualified with findings

90

Qualified

6

Adverse

14

Disclaimer

257

Total municipalities

Province
26 of 26 shown

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Clean Audit
Unqualified with Findings
Qualified with Findings
Adverse Opinion
Disclaimer of Opinion
Audit Outstanding
All mapped municipalities

City of Cape Town

Western Cape · metro

Clean Audit
Financially Stable

Consistently clean audit. Only financially viable metro in SA per Ratings Afrika MFSI.

City of Johannesburg

Gauteng · metro

Qualified with Findings
Financially Distressed

Qualified audit. Significant revenue collection challenges and infrastructure maintenance backlog.

City of Tshwane

Gauteng · metro

Qualified with Findings
Financially Distressed

Qualified audit. Ongoing financial management challenges.

City of Ekurhuleni

Gauteng · metro

Unqualified with Findings
Financially Distressed

Unqualified with findings. Previously achieved clean audit under DA coalition.

eThekwini (Durban)

KwaZulu-Natal · metro

Qualified with Findings
Financially Distressed

Qualified audit. Significant infrastructure damage from 2022 floods. Revenue collection challenges.

Nelson Mandela Bay

Eastern Cape · metro

Disclaimer of Opinion
Critical — At Risk

Disclaimer of opinion. Severe water crisis. Political instability. Multiple acting municipal manager...

Buffalo City (East London)

Eastern Cape · metro

Qualified with Findings
Financially Distressed

Qualified audit. Persistent service delivery challenges.

Mangaung (Bloemfontein)

Free State · metro

Disclaimer of Opinion
Under Administration

Disclaimer of opinion. Under national administration (Section 139). Severe financial crisis — unable...

Stellenbosch

Western Cape · local

Clean Audit
Financially Stable

Consistently clean audit. Well-managed financially.

Drakenstein (Paarl)

Western Cape · local

Clean Audit
Financially Stable

Clean audit. Strong financial management.

Midvaal

Gauteng · local

Clean Audit
Financially Stable

Consistently clean audit. Rated best-run municipality by Ratings Afrika MFSI 2022.

Saldanha Bay

Western Cape · local

Clean Audit
Financially Stable

Rated among best-run municipalities in SA by Ratings Afrika 2022.

Emalahleni (Witbank)

Mpumalanga · local

Qualified with Findings
Financially Distressed

Persistent financial management challenges. Revenue collection difficulties.

Lephalale

Limpopo · local

Qualified with Findings
Financially Distressed

Qualified audit. Financial management challenges.

Enoch Mgijima (Komani)

Eastern Cape · local

Disclaimer of Opinion
Critical — At Risk

Disclaimer of opinion. Severe water crisis. Unable to provide basic services consistently.

Umzimvubu

Eastern Cape · local

Disclaimer of Opinion
Critical — At Risk

Disclaimer of opinion. Deep rural municipality with severe capacity constraints.

Msunduzi (Pietermaritzburg)

KwaZulu-Natal · local

Qualified with Findings
Financially Distressed

Persistent qualified audit outcomes. Significant debt levels.

Ray Nkonyeni (Margate)

KwaZulu-Natal · local

Unqualified with Findings
Financially Distressed

Regressed from clean audit in 2022/23. Notable deterioration flagged by AGSA.

Nquthu

KwaZulu-Natal · local

Qualified with Findings
Financially Distressed

Improved from disclaimer to qualified — positive progress noted by AGSA.

uMkhanyakude District

KwaZulu-Natal · district

Qualified with Findings
Financially Distressed

Improved from disclaimer — notable improvement recognised by AGSA.

Thulamela

Limpopo · local

Qualified with Findings
Financially Distressed

Officials charged with VBS corruption. Municipal manager invested R30M of public funds in VBS.

Fetakgomo Tubatse

Limpopo · local

Disclaimer of Opinion
Critical — At Risk

Disclaimer of opinion. Persistent non-submission of financial statements.

Matatiele

Eastern Cape · local

Disclaimer of Opinion
Critical — At Risk

Disclaimer of opinion. Severe rural service delivery challenges.

Madibeng (Brits)

North West · local

Disclaimer of Opinion
Critical — At Risk

Disclaimer of opinion. Persistent audit failures and service delivery crisis.

Rustenburg

North West · local

Qualified with Findings
Financially Distressed

Qualified audit. Revenue collection challenges in mining-dependent economy.

Polokwane

Limpopo · local

Qualified with Findings
Financially Distressed

Qualified audit. Capital city of Limpopo with persistent financial management issues.

Data source: Data sourced from the Auditor-General South Africa MFMA Consolidated Report 2022/23. Only a sample of 26 municipalities are shown — full data for all 257 municipalities is available at mfma-2024.agsareports.co.za. Source: AGSA, August 2024.