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

Under intervention

Section 139(1)(b) — provincial executive responsibility

Provincial intervention extended to 30 April 2025

KwaZulu-Natal Provincial Government · since 01 Jul 2022 (50+ months) · source

District Municipality

uMkhanyakude

R0

Total value of 1 documented incidents

KZN · MkuzeDC27

Category

District Municipality

Province

KZN

Documented incidents

1

Seat

Mkuze

  • Score
  • Incidents
  • Leadership
  • 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/ 100Strained
Audit67%
50/100qualified
Capex—
n/acapex data not yet available
Incidents33%
80/1001 incident on record

Missing components (capex) excluded; remaining weights renormalised.

Local municipalities in this district

Each Category B local municipality below sits under this district.

Big 5 Hlabisa

KZN276 · Hlabisa

Jozini

KZN272 · Jozini

Mtubatuba

KZN275 · Mtubatuba

Umhlabuyalingana

KZN271 · KwaNgwanase

Linked incidents

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

Municipal Collapse2000

uMkhanyakude District Water Crisis: KZN's Poorest Municipality, 265 Dead from Cholera

DocumentedMbeki EraNo Action

Leadership

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

Mayor

Cllr S F Mdaka

mayor@ukdm.gov.za

Deputy Mayor

Mr B S Mthembu

deputymayor@ukdm.gov.za

Municipal Manager

Mr N J Sibeko

mm@ukdm.gov.za

Chief Financial Officer

Mr S B Ndabandaba

cfo@ukdm.gov.za

Speaker

Mr M.S. Msane

msanems@ukdm.gov.za
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

R521.8M

Actually spent

R286.6M

Unspent

R235.1M

Utilisation

54.9%Severely underspent

R287M spent
R235M unspent
55% spent45% 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
R584.0M 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.

R394MR787MR1.2BR1.6B2020 UIFW · R523M · irregular R476M · fruitless R1M · unauthorised R46M2021 UIFW · R235M · irregular R193M · fruitless R10M · unauthorised R32M2022 UIFW · R1.6B · irregular R1.5B · fruitless R2M · unauthorised R49M2023 UIFW · R481M · irregular R336M · fruitless R866K · unauthorised R143M2024 UIFW · R1.4B · irregular R1.2B · fruitless R3M · unauthorised R172M2020 audit · Adverse2021 audit · Disclaimer2022 audit · Disclaimer2023 audit · Qualified2024 audit · QualifiedS1392022 · Section 139 imposed · Provincial intervention extended to 30 April 20252020202120222023202420252026Clean auditQualifiedDisclaimer / adverseUIFW expenditure (bars)Documented incidentsSection 139 imposed

Audit opinion has improved over the period.

Financial Health — FY24/25

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

Cash on hand

R71.6M

Net assets

R2.15B

Operating cash flow

—

Repairs & maintenance

R18.9M

National Treasury & AGSA

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

Latest Audit Outcome — FY23/24

Qualified

Irregular
R1.18B
Fruitless
R3.2M
Unauthorised
R171.8M

Capital Spending — FY25/26

Original budgetR310.6M
Adjusted budgetR311.9M
Actual—

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

Aged Balances — FY24/25

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)

R296.9M

R232.2M (78%) over 1 year — effectively uncollectable

Water
R179.9M
Electricity
R12.1M
Property rates
R0

Owed BY the muni (creditors)

R167.4M

Bulk electricity(Eskom)
R0
Bulk water
R17.5M
Trade
R123.2M
AGSA Material Irregularities

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

9 material irregularities on record

Likely material financial loss — notified 2021-03-28

Resolved

FY24/25

AGSA action:Resolved MI / Resolved in prior periods

Source

Likely material financial loss — notified 2021-04-29

Resolved

FY24/25

AGSA action:Resolved MI / Resolved in prior periods

Source

Material financial loss — notified 2021-03-28

Resolved

FY24/25

AGSA action:Resolved MI / Resolved in prior periods

Source

Likely material financial loss — notified 2021-03-28

Resolved

FY24/25

AGSA action:Resolved MI / Resolved in prior periods

Source

Likely material financial loss — notified 2021-04-09

Unresolved

FY24/25

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

Source

Material financial loss — notified 2021-04-29

Resolved

FY24/25

AGSA action:No longer pursued MI / Not pursued further in prior periods

Source

Material financial loss — notified 2022-03-13

Resolved

FY24/25

AGSA action:Resolved MI / Resolved in prior periods

Source

Substantial harm to public sector institution — notified 2022-11-15

Resolved

FY24/25

AGSA action:Resolved MI / Resolved in prior periods

Source

Likely material financial loss — notified 2021-04-22

Recommendations Made

FY24/25

AGSA action:Appropriate action being taken to resolve MI / Appropriate actions - follow-up not yet due

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.