Johannesburg has an approved budget of R97.1 billion, yet audited results show a wide gap between what the City plans and what it achieves. This case study sets the City’s own budget against the Auditor-General’s findings. It is evidence for decision-makers, not a political judgement.
Key indicators
| Indicator | Value | Period | Source |
|---|---|---|---|
| Approved budget | R97.1 bn (council vote 139 to 92) | 2026/27 | City council statement, 28 May 2026 |
| Operating expenditure / revenue | R88.3 bn / R90.4 bn | 2026/27 | City budget 2026/27 |
| Capital budget | R8.8 bn (Johannesburg Water R1.96 bn; City Power R2.35 bn) | 2026/27 | City budget 2026/27 |
| Repairs and maintenance budget | R7.58 bn (about 8% of asset value) | 2026/27 | City budget 2026/27 |
| Average tariff increases: water / electricity / rates | 12.5% / 8.63% / 3.6% | 2026/27 | City budget 2026/27 |
| Revenue collection rate assumed | 86% | 2026/27 | City budget 2026/27 |
| Maintenance actually spent | 1% of budget (norm 8%) | 2024-25 | Auditor-General (2024-25 audit) |
| Johannesburg Water: water lost | 45% (R2.8 bn) | 2024-25 | Auditor-General (2024-25 audit) |
| City Power: electricity lost | 30% (R5.7 bn) | 2024-25 | Auditor-General (2024-25 audit) |
| Service delivery targets met | 40% | 2024-25 | Auditor-General (2024-25 audit) |
| Audit opinion, separate financial statements | Qualified (regressed) | 2024-25 | Auditor-General (2024-25 audit) |
| Budget assessed as funded? | Unfunded (Auditor-General, 2024-25); 2026/27 budget confirmed funded by Treasury, according to the City | 2024-25 / 2026/27 | Auditor-General (2024-25 audit); City of Johannesburg via SAnews (GCIS) |
| July 2026 equitable share transfer | Withheld by National Treasury, with 68 other municipalities | July 2026 | National Treasury; SAnews (GCIS) |
| City Power overspending on bulk electricity | R2.1 bn by end of Q3 | 2025/26 | City of Johannesburg via SAnews (GCIS) |
At a glance
Download the infographic (JPG)
What the evidence suggests
- The gap is in execution, not money: the City budgets around 8% for maintenance, but audited spending in 2024-25 was 1%.
- Nearly half of Johannesburg Water’s water and almost a third of City Power’s electricity is lost before it is paid for, which drains the revenue that should fund maintenance.
- Water and electricity tariffs are rising well above inflation (CPI 4.5% in September 2026) while most service delivery targets are missed, which strains the relationship between the City and its ratepayers.
About the data
- Last updated: 3 November 2026.
- Audit figures cover 2024-25 (the year to June 2025); budget figures are plans for 2026/27, so the two do not measure the same year.
- Next update: the City’s 2025-26 annual report and the Auditor-General’s 2025-26 local government audit outcomes.
Sources
- City of Johannesburg (2026). Medium-Term Budget 2026/27, final budget book. joburg.org.za
- City of Johannesburg (2026). Council approves R97.1 billion 2026/27 budget, 28 May 2026. joburg.org.za
- Auditor-General of South Africa (2026). SCOPA briefing on the 2024-25 audit outcome for the City of Johannesburg, 29 May 2026. agsa.co.za
- National Treasury (2026). Temporary withholding of July 2026 equitable share transfers, 7 July 2026. treasury.gov.za
- SAnews (GCIS) (2026). Joburg working with Treasury to resolve challenges, 9 July 2026. sanews.gov.za
- Related: Local government indicators · Brief: Policy gap or delivery gap?
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