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MethodologyCorrectionsBuilt with evidence, not opinions.
  1. Municipalities
  2. Makana

Under intervention

Section 139(5) — dissolution

FRP under implementation; revised 2024/25

Eastern Cape Provincial Government · since 01 Jul 2020 (74+ months) · source

Local Municipality

Makana

R0

Total value of 1 documented incidents

EC · MakhandaEC104

Sarah Baartman District Municipality

Category

Local Municipality

Province

EC

Documented incidents

1

Seat

Makhanda

  • Score
  • Incidents
  • Leadership
  • Demographics
  • Water
  • Politics
  • Grants
  • Tenders
  • Trajectory
  • Financials
  • Budget
  • Debtors
  • Irregularities
Accountability IndexDraft

Composite 0–100 score (higher = better), from audit opinion, capex execution and linked incidents.

0/ 100Decaying
Audit67%
0/100disclaimer
Capex—
n/acapex data not yet available
Incidents33%
80/1001 incident on record

Missing components (capex) excluded; remaining weights renormalised.

Linked incidents

Corruption incidents documented in the 4FactSake archive and linked to this municipality.

Municipal Collapse2015

Makana: E. Coli Water Crisis & Court-Ordered Intervention

ProvenZuma EraNo Action

Leadership

Current municipal officials accountable for governance and finance, sourced from National Treasury.

Mayor

Ms Yandiswa Vara

yvara@makana.gov.za

Municipal Manager

Mr Pumelelo Kate

pkate@makana.gov.za

Chief Financial Officer

Ms Nomfundo Ntsangani

nntsangani@makana.gov.za

Speaker

Ms Yandiswa Vara

yvara@makana.gov.za
Demographics — Census 2022

Per-capita normalisation lets us put the financial figures into human terms.

Population

97 815

Households

24 117

Unemployment

32.5%

Electricity95.2%
Piped water89.7%
Flush toilet89.7%
Refuse collected87.9%
Water — Blue / Green / No Drop

DWS scores measure Water Service Authorities. This local muni delegates water services to its district.

Water service is provided by Sarah Baartman District Municipality. See that page for Blue / Green / No Drop scores.
Conditional grants (Treasury)

National + provincial grants flowing to this muni. Conditional grants are tied to specific outcomes — underspend is a red flag for delivery, not a saving.

Latest year

23/24

Adjusted budget

R146.8M

Actually spent

R63.4M

Unspent

R83.4M

Utilisation

43.2%Severely underspent

R63M spent
R83M unspent
43% spent57% unspent

Largest conditional grants — box size = budget, colour = utilisation

Box size = budget · colour = utilisation (green = spent, red = underspent, hollow = no data). Hover a grant.

Equitable Share (unconditional)

ESG·Local Government Equitable Share
no data
R122.0M budgeted·— spent

ESG is not a conditional grant — it can be spent at the muni's discretion. Shown for scale only.

Tender awards (eTender Publication Portal)

Cross-referenced against the Restricted Suppliers List on the award date.

No award notices on file for this municipality yet. Coverage expands as the operator transcribes from eTenders.gov.za.

Once awards are loaded, this panel surfaces every published contract awarded by the muni, with B-BBEE level, supplier registration, and a flag for any awards made to suppliers on the National Restricted Suppliers List.

Accountability trajectory · 2020 – 2026

The line traces the audit opinion (higher = cleaner); bars are irregular/fruitless/unauthorised expenditure, dots are documented incidents, and dashed markers are Section 139 interventions. Sustained decline rarely happens in a single bad year.

R38MR75MR113MR150M2020 UIFW · R79M · irregular R54M · fruitless R4M · unauthorised R21M2021 UIFW · R129M · irregular R25M · fruitless R4M · unauthorised R100M2022 UIFW · R150M · irregular R46M · fruitless R2M · unauthorised R102M2023 UIFW · R37M · irregular R37M · fruitless R12024 UIFW · R73M · irregular R42M · fruitless R31M2020 audit · Disclaimer2021 audit · Disclaimer2022 audit · Disclaimer2023 audit · Disclaimer2024 audit · DisclaimerS1392020 · Section 139 imposed · FRP under implementation; revised 2024/252020202120222023202420252026Clean auditQualifiedDisclaimer / adverseUIFW expenditure (bars)Documented incidentsSection 139 imposed
Financial Health — FY24/25[pre-audit]

Cash position, solvency, and infrastructure-maintenance signal. Source: National Treasury cflow_v2 + financial_position_v2 + repmaint_v2.

Cash on hand

R65.3M

Net assets

R718.0M

Operating cash flow

—

Repairs & maintenance

R1.8M

National Treasury & AGSA

Public finance data ingested directly from National Treasury cubes (incexp_v2, capital_v2, audit_opinions, uifwexp).

Latest Audit Outcome — FY23/24

Disclaimer of opinion

Irregular
R41.5M
Fruitless
R31.5M
Unauthorised
R0

Capital Spending — FY25/26

Original budgetR175.0M
Adjusted budgetR234.9M
Actual—

Treasury §71·76d agoTreasury MTREF·12d agoAGSA MFMA·today

Aged Balances — FY24/25[pre-audit]

Receivables from ratepayers (debtors) and amounts owed to suppliers (creditors). Source: National Treasury aged_debtor_v2 + aged_creditor_v2 cubes.

Owed TO the muni (receivables)

R1.34B

R1.12B (83%) over 1 year — effectively uncollectable

Water
R584.9M
Electricity
R89.5M
Property rates
R133.1M

Owed BY the muni (creditors)

R263.0M

Bulk electricity(Eskom)
R107.4M
Bulk water
R-419
Trade
R155.6M
AGSA Material Irregularities

Section 4(3) MI register — specific findings the Auditor-General has flagged for active investigation, recommendations, or referral to law enforcement.

3 material irregularities on record

Substantial harm to general public — notified 2024-11-30

Unresolved

FY24/25

AGSA action:Appropriate action not taken - invoked our powers / Not appropriate actions - Invoked our powers

Source

Substantial harm to public sector institution — notified 2021-06-11

Resolved

FY24/25

AGSA action:Resolved MI / Resolved in prior periods

Source

Substantial harm to general public — notified 2024-04-15

Unresolved

FY24/25

AGSA action:Appropriate action not taken - invoked our powers / Not appropriate actions - Invoked our powers

Source

Methodology & sources

Live data from National Treasury cubes (incexp_v2, capital_v2, audit_opinions, uifwexp, aged_debtor_v2, aged_creditor_v2, cflow_v2, financial_position_v2, repmaint_v2, officials) and operator-curated AGSA Section 4(3) Material Irregularities, Stats SA Census, Cogta Section 139 intervention records, DWS Blue / Green / No Drop water-services audits, IEC Local Government Election results + political control history, and Treasury conditional grants (grants_v2) — allocation versus actual spend per grant. The Accountability Index methodology is a draft pending sensitivity testing — treat the score as a working signal, not a final verdict. It currently weighs three of four intended signals — audit opinion (50%), capital-budget execution (25%) and linked corruption incidents (25%); a fourth pillar, service delivery (Stats SA non-financial census), is not yet wired in. Where a signal is missing for a municipality, its weight is renormalised across the rest.