Kgetlengrivier Local Municipality, covering the small towns of Koster and Swartruggens in the North West, has received five consecutive disclaimer audit opinions from the Auditor-General — meaning its finances are so disordered that the AG cannot express an opinion on them at all. The municipality has effectively ceased to function as a service delivery entity.
Faced with chronic water shortages and a municipality that could not or would not fix the problem, the residents of Koster and Swartruggens took matters into their own hands. Through community levies, donations, and organised fundraising, they raised approximately R17 million to repair and maintain their own water infrastructure. Community members organised technical expertise, purchased equipment, and managed the repairs that the municipality had failed to undertake.
This act of community self-reliance — while inspiring — represents a profound indictment of the state. South African citizens pay rates and taxes precisely so that municipalities deliver services. When ratepayers must raise R17 million to do the municipality's job, the social contract is broken. The municipality continues to collect rates while delivering nothing in return.
Five consecutive disclaimers mean the AG has effectively given up on auditing the municipality's finances. No one has been held accountable for the collapse. The municipality continues to operate — or rather, to fail to operate — with no intervention.