Stellenbosch — The Public Record

Decisions, money, promises and services in Stellenbosch Local Municipality, 2021–2026. Sourced, classified, correctable.

Public Money

Municipal Spending

Five years of budgets against actual delivery: capital projects, maintenance, procurement and irregular expenditure.

Research entry Research entry — no reviewed findings yet

Research in progress. 14 claims have been checked and accepted by the independent editor and are listed below with their evidence status. The full written investigation has not yet been edited; claims still awaiting review are not findings.

Key findings

Verified or corroborated claims accepted by the independent editor only.

VerifiedEditor-approved CLM-3100 · Stellenbosch Municipality

The Auditor-General gave Stellenbosch Municipality an unqualified audit opinion with no findings (clean audit) for each financial year from 2019/20 to 2023/24.

Sources: National Treasury Municipal Money API: Audit opinions cube, facts for WC024 (FYE2011-2024): opinion code/label and link to each audit report ↗ · archived copy · details; Report of the Auditor-General to the Western Cape Provincial Parliament and council on Stellenbosch Municipality, financial year ended 30 June 2024 ↗ · archived copy · details; Report of the Auditor-General to the Western Cape Provincial Parliament and council on Stellenbosch Municipality, financial year ended 30 June 2023 ↗ · archived copy · details — audit_opinions cube rows FYE2020-2024; AGSA FYE2024 report para 2

Counter-evidence: The Treasury cube carries no opinion for 2024/25; that year's opinion is taken from the Auditor-General's report for the year ended 30 June 2025.

Official response: None recorded yet.

Last checked 29 October 2026

VerifiedEditor-approved Figure: stage unknown CLM-3101 · Stellenbosch Municipality

Stellenbosch Municipality's audited operating revenue (excluding capital transfers) was R2.10bn in 2022/23, R2.35bn in 2023/24 and R2.62bn in 2024/25 (nominal), per National Treasury municipal data.

Source: National Treasury Municipal Money API: Income & expenditure (Table A4 / v2) annual aggregates for WC024 by item, financial year and amount type (budget stages and audited) ↗ · archived copy · details — item 2900, amount type AUDA, FYE2023-2025

Counter-evidence: Treasury cube figures, which are prepared on a different basis from the AFS statements of financial performance.

Official response: None recorded yet.

Last checked 29 October 2026

VerifiedEditor-approved Figure: stage unknown CLM-3103 · Stellenbosch Municipality

Audited property rates revenue rose from R422.0m in 2021/22 to R530.6m in 2024/25 (nominal, +26%); the 2025/26 adjusted budget is R577.8m.

Source: National Treasury Municipal Money API: Income & expenditure (Table A4 / v2) annual aggregates for WC024 by item, financial year and amount type (budget stages and audited) ↗ · archived copy · details — item 1800, AUDA FYE2022-2025, ADJB FYE2026

Counter-evidence: Nominal only; not inflation-adjusted; growth reflects tariff changes and valuation roll as well as base.

Official response: None recorded yet.

Last checked 29 October 2026

VerifiedEditor-approved Figure: stage unknown CLM-3104 · Stellenbosch Municipality

Audited revenue from fines, penalties and forfeits rose from R122.9m in 2021/22 to R187.3m in 2024/25 (nominal).

Source: National Treasury Municipal Money API: Income & expenditure (Table A4 / v2) annual aggregates for WC024 by item, financial year and amount type (budget stages and audited) ↗ · archived copy · details — item 2000, AUDA FYE2022-2025

Counter-evidence: Line includes all fines/penalties/forfeits, not only traffic or parking fines; accrual figures (collection rates differ).

Official response: None recorded yet.

Last checked 29 October 2026

VerifiedEditor-approved Figure: stage unknown CLM-3105 · Stellenbosch Municipality

Stellenbosch spent 84% (2021/22), 85% (2022/23) and 87% (2023/24) of its adjusted capital budget (new, renewal and upgrading assets), and R473.2m in 2024/25 against an original capital budget of R599.3m (79%).

Source: National Treasury Municipal Money API: Capital acquisition (v2) annual aggregates for WC024 by capital type, year and amount type ↗ · archived copy · details — National Treasury municipal capital dataset (capital_v2): capital types NEW, RENEWAL and UPGRADING; amount types ADJB (adjusted budget) and AUDA (audited actual); financial years ending 2022 to 2025. Percentages calculated from those amounts.

Counter-evidence: No 2024/25 adjusted budget in the cube; percentage for that year uses the original budget and is not comparable.

Official response: None recorded yet.

Last checked 29 October 2026

VerifiedEditor-approved Figure: stage unknown CLM-3106 · Stellenbosch Municipality

Irregular expenditure reported by Stellenbosch Municipality fell from R89.8m in 2020/21 to R45.1m (2021/22), R38.4m (2022/23) and R12.4m (2023/24); unauthorised expenditure was nil in each year and fruitless and wasteful expenditure was R4.3m in 2021/22 and nil in 2022/23 and 2023/24.

Sources: National Treasury Municipal Money API: Unauthorised, irregular, fruitless and wasteful expenditure cube aggregates for WC024 by item and year ↗ · archived copy · details; Report of the Auditor-General to the Western Cape Provincial Parliament and council on Stellenbosch Municipality, financial year ended 30 June 2021 ↗ · archived copy · details — uifwexp cube FYE2021-2024; AGSA FYE2021 para 10 (R89.8m, SCM non-compliance)

Counter-evidence: Irregular expenditure denotes non-compliance, not necessarily loss or fraud. 2024/25 figures not in the cube.

Official response: None recorded yet.

Last checked 29 October 2026

VerifiedEditor-approved CLM-3108 · 28 November 2025 · Auditor-General of South Africa

The Auditor-General gave Stellenbosch Municipality an unqualified opinion on its 2024/25 financial statements with no material findings on the audited performance information or on compliance, and no significant internal control deficiencies, i.e. a clean audit.

Source: Report of the Auditor-General to the Western Cape Provincial Parliament and the council on Stellenbosch Municipality, year ended 30 June 2025 ↗ · archived copy · details — paras 2, 21, 28, 35

Counter-evidence: Emphasis of matter: 2023/24 figures restated (note 61); material impairments of receivables.

Official response: None recorded yet.

Last checked 29 October 2026

VerifiedEditor-approved Figure: stage unknown CLM-3109 · 30 June 2025 · Stellenbosch Municipality

In 2024/25 Stellenbosch Municipality recorded R9.92 million of current-year irregular expenditure (all of it, together with R0.26m identified from the prior period, attributed to breaches of the SCM procurement process), wrote off R19.40 million, and reported a closing irregular expenditure balance of R2.87 million; it reported no unauthorised or fruitless and wasteful expenditure in 2024/25 or 2023/24.

Source: Stellenbosch Municipality Audited Annual Financial Statements for the year ended 30 June 2025 ↗ · details — note 54

Official response: None recorded yet.

Last checked 29 October 2026

VerifiedEditor-approved Figure: stage unknown CLM-3110 · 30 June 2025 · Stellenbosch Municipality

At 30 June 2025 Stellenbosch Municipality's property rental debtors stood at R33.1 million gross, of which R32.4 million (about 98%) was provided for as impaired, leaving R0.74 million net.

Sources: Stellenbosch Municipality Audited Annual Financial Statements for the year ended 30 June 2025 ↗ · details; Report of the Auditor-General to the Western Cape Provincial Parliament and the council on Stellenbosch Municipality, year ended 30 June 2025 ↗ · archived copy · details — AFS note 5.2; AGSA para 8

Counter-evidence: Debtor-level detail (which leases) not disclosed.

Official response: None recorded yet.

Last checked 29 October 2026

VerifiedEditor-approved Figure: stage unknown CLM-3111 · 30 June 2025 · Stellenbosch Municipality

At 30 June 2025 gross consumer service receivables were R503.6 million with an impairment allowance of R263.2 million; non-exchange receivables were R338.3 million gross, including R261.1 million in traffic fines of which R208.2 million was impaired.

Sources: Stellenbosch Municipality Audited Annual Financial Statements for the year ended 30 June 2025 ↗ · details; Report of the Auditor-General to the Western Cape Provincial Parliament and the council on Stellenbosch Municipality, year ended 30 June 2025 ↗ · archived copy · details — AFS notes 5.1, 6; AGSA paras 8-9

Official response: None recorded yet.

Last checked 29 October 2026

VerifiedEditor-approved Figure: stage unknown CLM-3112 · 30 June 2025 · Stellenbosch Municipality

Stellenbosch Municipality's borrowings fell from R584.3 million at 30 June 2024 to R514.7 million at 30 June 2025, while cash and cash equivalents fell from R150.7 million to R30.7 million and short-term investments rose from R455.7 million to R518.8 million.

Source: Stellenbosch Municipality Audited Annual Financial Statements for the year ended 30 June 2025 ↗ · details — SFP p.7; note 19

Official response: None recorded yet.

Last checked 29 October 2026

VerifiedEditor-approved Figure: stage unknown CLM-3113 · 30 June 2025 · Stellenbosch Municipality

Unspent conditional grants at 30 June 2025 totalled R27.2 million (capital R9.2m, operational R18.1m), down from R37.2 million a year earlier.

Source: Stellenbosch Municipality Audited Annual Financial Statements for the year ended 30 June 2025 ↗ · details — notes 18, 18.1, 18.2; SFP

Official response: None recorded yet.

Last checked 29 October 2026

VerifiedEditor-approved Figure: stage unknown CLM-3114 · Stellenbosch Municipality

The 2025/26 MTREF tabled in May 2025 budgeted revenue excluding capital transfers of R2 869.3 million, expenditure of R2 741.1 million and capital expenditure of R642.5 million, of which R198.0 million was to be funded by borrowing.

Source: Appendix 1: MTREF 2025/2026 budget documentation, May 2025 (Council) - final/approved budget tabled at 32nd Council 30 May 2025 ↗ · archived copy · details — Table A1

Counter-evidence: The document text gives no exact Council approval date; the adjusted 2025/26 budget documents are not among the records cited for this claim.

Official response: None recorded yet.

Last checked 29 October 2026

VerifiedEditor-approved Figure: stage unknown CLM-3115 · 25 March 2026 · Stellenbosch Municipality

The draft 2026/27 MTREF tabled at Mayco on 25 March 2026 proposed operating revenue of R3 232.3 million (+6.71%), operating expenditure of R3 073.2 million (+7.86%), a capital budget of R579.3 million (down 2.64%), a 6.00% property rates tariff increase with a new General Valuation Roll from 1 July 2026, and external loans of R437 million over the MTREF, R222 million in year one.

Source: MayCo 2026-03-25 item 6.3: Medium Term Revenue and Expenditure Framework 2026/2027-2028/2029 (draft budget annexure) ↗ · archived copy · details — PDF pp.2 (loans, purpose para (b)), 34 (revenue), 36 (rates, GV roll), 39 (expenditure), 42 (capital budget)

Counter-evidence: DRAFT: the final Council-approved 2026/27 budget is not among the records cited for this claim and may differ.

Official response: None recorded yet.

Last checked 29 October 2026

What remains unknown

  1. How does capital spending compare with approved budgets each year?
  2. Which contracts were extended, amended or awarded on a single bid?
  3. What does the September 2026 Deon Garden and Construction judgment establish?

Documents

  1. Report of the Auditor-General to the Western Cape Provincial Parliament and council on Stellenbosch Municipality, financial year ended 30 June 2021 Auditor-General of South Africa (hosted on National Treasury LG portal)
  2. Report of the Auditor-General to the Western Cape Provincial Parliament and council on Stellenbosch Municipality, financial year ended 30 June 2022 Auditor-General of South Africa (hosted on National Treasury LG portal)
  3. Report of the Auditor-General to the Western Cape Provincial Parliament and council on Stellenbosch Municipality, financial year ended 30 June 2023 Auditor-General of South Africa (hosted on National Treasury LG portal)
  4. Report of the Auditor-General to the Western Cape Provincial Parliament and council on Stellenbosch Municipality, financial year ended 30 June 2024 Auditor-General of South Africa (hosted on National Treasury LG portal)
  5. National Treasury Municipal Money API: Audit opinions cube, facts for WC024 (FYE2011-2024): opinion code/label and link to each audit report National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  6. National Treasury Municipal Money API: Income & expenditure (Table A4 / v2) annual aggregates for WC024 by item, financial year and amount type (budget stages and audited) National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  7. National Treasury Municipal Money API: Capital acquisition (v2) annual aggregates for WC024 by capital type, year and amount type National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  8. National Treasury Municipal Money API: Cash flow (v2) annual aggregates for WC024 by item, year and amount type National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  9. National Treasury Municipal Money API: Financial position (v2) annual aggregates for WC024 by item, year and amount type National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  10. National Treasury Municipal Money API: Grants (v2) annual aggregates for WC024 by grant, year and amount type National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  11. National Treasury Municipal Money API: Repairs & maintenance (v2) annual aggregates for WC024 by item, year and amount type National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  12. National Treasury Municipal Money API: Unauthorised, irregular, fruitless and wasteful expenditure cube aggregates for WC024 by item and year National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  13. National Treasury Municipal Money API: cube model (schema) for 'aged_debtor_v2' National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  14. National Treasury Municipal Money API: cube model (schema) for 'audit_opinions' National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  15. National Treasury Municipal Money API: cube model (schema) for 'capital_v2' National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  16. National Treasury Municipal Money API: cube model (schema) for 'cflow_v2' National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  17. National Treasury Municipal Money API: cube model (schema) for 'conditional_grants' National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  18. National Treasury Municipal Money API: cube model (schema) for 'financial_position_v2' National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  19. National Treasury Municipal Money API: cube model (schema) for 'grants_v2' National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  20. National Treasury Municipal Money API: cube model (schema) for 'incexp' National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  21. National Treasury Municipal Money API: cube model (schema) for 'repmaint_v2' National Treasury (Municipal Money / municipaldata.treasury.gov.za)
  22. National Treasury Municipal Money API: cube model (schema) for 'uifwexp' National Treasury (Municipal Money / municipaldata.treasury.gov.za)

Corrections

No corrections have been made to this page. See the corrections log.