Municipal payment risk

Will the municipality pay you?

Every municipality in South Africa, shaded by the risk that a contractor waits months for payment or is not paid at all. Scores run from 1 (pays within 30 days) to 10 (avoid). Check the client before you price the tender.

213 municipalities · 145 reviewed June 2026 · Treasury data pulled 8 October 2026

ProvinceFind a municipality

213 municipalities · 145 reviewed, 68 scored from Treasury data

1–2 Safe3–4 Low5–6 Moderate7–8 High9–10 Critical

The register

Every municipality, by province.

Highest risk first. Reviewed scores carry the evidence line and flags from the register; the rest are scored from Treasury data, marked “data”. The last two columns are Treasury figures for every municipality: the 2023-24 audit opinion and the share of trade creditors unpaid after 90 days.

Eastern Cape

14 reviewed · 19 from Treasury data

Municipality	Score	Basis	2023-24 audit	Trade creditors 90+ days
Sundays River Valley EC106	9Critical risk Data	MIIF B3 \| 2023-24 audit: disclaimer of opinion \| 76% of trade creditors over 90 days	Disclaimer of opinion	76% R63m
Kou-Kamma EC109	8Severe risk Data	MIIF B3 \| 2023-24 audit: adverse \| 42% of trade creditors over 90 days	Adverse	42% R11m
Mbizana EC443	8Severe risk	MIIF: B4 \| Bizana \| Chronic non-payment reports Supplier non-payment	Unqualified, with findings	1% under R1m
Ntabankulu EC444	8Severe risk	MIIF: B4 \| Deep rural Alfred Nzo \| Extreme poverty	Unqualified, with findings	—
Emalahleni EC136	7High risk Data	MIIF B4 \| 2023-24 audit: qualified \| 1% of trade creditors over 90 days	Qualified	1% under R1m
Intsika Yethu EC135	7High risk Data	MIIF B4 \| 2023-24 audit: qualified	Qualified	—
Mhlontlo EC156	7High risk Data	MIIF B4 \| 2023-24 audit: qualified \| 3% of trade creditors over 90 days	Qualified	3% under R1m
Ngquza Hill EC153	7High risk Data	MIIF B4 \| 2023-24 audit: qualified \| 0% of trade creditors over 90 days	Qualified	0% R0
Nyandeni EC155	7High risk	MIIF: B4 \| Libode \| Deep rural	Qualified	10% under R1m
Port St Johns EC154	7High risk	MIIF: B4 \| Wild Coast \| Chronic mismanagement	Qualified	—
Amahlathi EC124	6Elevated risk Data	MIIF B3 \| 2023-24 audit: unqualified, with findings \| 60% of trade creditors over 90 days	Unqualified, with findings	60% R15m
Blue Crane Route EC102	6Elevated risk Data	MIIF B3 \| 2023-24 audit: qualified \| 0% of trade creditors over 90 days	Qualified	0% R0
Dr Beyers Naude EC101	6Elevated risk Data	MIIF B3 \| 2023-24 audit: unqualified, with findings \| 44% of trade creditors over 90 days	Unqualified, with findings	44% R34m
Elundini EC141	6Elevated risk Data	MIIF B4 \| 2023-24 audit: unqualified, with findings \| 15% of trade creditors over 90 days	Unqualified, with findings	15% R6m
Engcobo EC137	6Elevated risk Data	MIIF B4 \| 2023-24 audit: unqualified, with findings \| 0% of trade creditors over 90 days	Unqualified, with findings	0% R0
Great Kei EC123	6Elevated risk Data	MIIF B3 \| 2023-24 audit: unqualified, with findings \| 67% of trade creditors over 90 days	Unqualified, with findings	67% R10m
Matatiele EC441	6Elevated risk Data	MIIF B3 \| 2023-24 audit: qualified	Qualified	—
Mbhashe EC121	6Elevated risk	MIIF: B4 \| Dutywa \| Rural poverty	Unqualified, with findings	—
Mnquma EC122	6Elevated risk	MIIF: B4 \| Butterworth \| Severe admin issues	Clean audit (unqualified, no findings)	0% R0
Ngqushwa EC126	6Elevated risk Data	MIIF B4 \| 2023-24 audit: unqualified, with findings \| 0% of trade creditors over 90 days	Unqualified, with findings	0% R0
Sakhisizwe EC138	6Elevated risk Data	MIIF B3 \| 2023-24 audit: qualified \| 6% of trade creditors over 90 days	Qualified	6% under R1m
Senqu EC142	6Elevated risk Data	MIIF B4 \| 2023-24 audit: clean audit (unqualified, no findings) \| 54% of trade creditors over 90 days	Clean audit (unqualified, no findings)	54% R13m
Inxuba Yethemba EC131	5Moderate risk Data	MIIF B3 \| 2023-24 audit: unqualified, with findings \| 9% of trade creditors over 90 days	Unqualified, with findings	9% R3m
Makana EC104	5Moderate risk	MIIF: B2 \| Grahamstown/Makhanda \| University town	Disclaimer of opinion	86% R134m
Ndlambe EC105	5Moderate risk Data	MIIF B3 \| 2023-24 audit: unqualified, with findings \| 27% of trade creditors over 90 days	Unqualified, with findings	27% R17m
Raymond Mhlaba EC129	5Moderate risk	MIIF: B3 \| Fort Beaufort/Alice \| Rural	Qualified	27% under R1m
Umzimvubu EC442	5Moderate risk Data	MIIF B4 \| 2023-24 audit: clean audit (unqualified, no findings) \| 0% of trade creditors over 90 days	Clean audit (unqualified, no findings)	0% R0
Walter Sisulu EC145	5Moderate risk	MIIF: B3 \| Aliwal North/Burgersdorp \| Rural	Qualified	48% R14m
Enoch Mgijima EC139	4Below-average risk	MIIF: B2 \| Queenstown/Komani \| Regional hub	Qualified	39% R7m
King Sabata Dalindyebo EC157	4Below-average risk	MIIF: B2 \| Mthatha \| Admin challenges	Unqualified, with findings	43% R203m
Kouga EC108	4Below-average risk	MIIF: B3 \| Jeffreys Bay \| Coastal tourism	Clean audit (unqualified, no findings)	4% under R1m
Buffalo City BUF	2Very low risk	MIIF: A \| East London \| Automotive hub Pays but delays reported	Qualified	0% R0
Nelson Mandela Bay NMA	2Very low risk	MIIF: A \| Gqeberha/Port Elizabeth \| Industrial base Pays 30-45 days	Qualified	44% R1.2bn

Free State

19 reviewed · 0 from Treasury data

Municipality	Score	Basis	2023-24 audit	Trade creditors 90+ days
Matjhabeng FS184	10Avoid	MIIF: B1 BUT Section 139 intervention \| Welkom gold fields Section 139(5)(a)(c) — under admin · R6.8bn Eskom debt · R7.3bn water board debt · R14.1bn TOTAL arrears	Outstanding — not finalised	89% R317m
Mafube FS205	9Critical risk	MIIF: B3 BUT only 20% revenue collection \| R1.5bn debt R1.5bn govt+ratepayer debt · R200m pension fund default · R14.7m court judgment vs officials · 80% services unpaid	Outstanding — not finalised	96% R801m
Ngwathe FS203	8Severe risk	MIIF: B3 \| Parys \| Court-ordered dissolution ConCourt dissolution upheld · R3bn+ Eskom debt · Catastrophic collapse	Qualified	77% R194m
Kopanong FS162	5Moderate risk	MIIF: B3 \| Trompsburg \| Very small	Outstanding — not finalised	46% R185m
Letsemeng FS161	5Moderate risk	MIIF: B3 \| Koffiefontein \| Very small	Qualified	100% R40m
Maluti a Phofung FS194	5Moderate risk	MIIF: B3 \| QwaQwa \| Revenue collection problems	Outstanding — not finalised	—
Mantsopa FS196	5Moderate risk	MIIF: B3 \| Ladybrand \| Small	Qualified	40% R21m
Masilonyana FS181	5Moderate risk	MIIF: B3 \| Theunissen \| Small	Outstanding — not finalised	100% R235m
Mohokare FS163	5Moderate risk	MIIF: B3 \| Zastron \| Very small	Outstanding — not finalised	—
Nala FS185	5Moderate risk	MIIF: B3 \| Bothaville \| Small	Qualified	68% R53m
Nketoana FS193	5Moderate risk	MIIF: B3 \| Reitz \| Small agricultural	Disclaimer of opinion	91% R682m
Phumelela FS195	5Moderate risk	MIIF: B3 \| Vrede \| Small	Unqualified, with findings	95% R4m
Setsoto FS191	5Moderate risk	MIIF: B3 \| Ficksburg \| Agricultural	Unqualified, with findings	6% R1m
Tokologo FS182	5Moderate risk	MIIF: B3 \| Boshof \| Very small	Qualified	91% R198m
Tswelopele FS183	5Moderate risk	MIIF: B3 \| Bultfontein \| Small	Unqualified, with findings	94% R76m
Dihlabeng FS192	4Below-average risk	MIIF: B2 \| Bethlehem \| Eastern Free State	Qualified	0% R0
Metsimaholo FS204	4Below-average risk	MIIF: B2 \| Sasolburg \| Industrial base	Qualified	46% R5m
Moqhaka FS201	4Below-average risk	MIIF: B2 \| Kroonstad \| Agricultural	Qualified	—
Mangaung MAN	3Low risk	MIIF: A \| Unqualified w/ findings \| Bloemfontein Metro — pays but delays	Qualified	0% R0

Gauteng

9 reviewed · 0 from Treasury data

Municipality	Score	Basis	2023-24 audit	Trade creditors 90+ days
Emfuleni GT421	8Severe risk	MIIF: B1 BUT massive Eskom debt \| Vanderbijlpark/Vereeniging R8bn+ Eskom debt · Supplier defaults · Qualified audit	Qualified	11% R108m
Merafong City GT484	5Moderate risk	MIIF: B2 \| Mining-dependent \| Carletonville	Qualified	30% R36m
Lesedi GT423	4Below-average risk	MIIF: B3 \| Small municipality \| Heidelberg	Unqualified, with findings	—
Rand West City GT485	4Below-average risk	MIIF: B2 \| Newly merged \| Randfontein/Westonaria	Unqualified, with findings	74% R717m
Midvaal GT422	3Low risk	MIIF: B2 \| Clean/unqualified audit history \| DA-run Well-managed	Clean audit (unqualified, no findings)	0% R0
Mogale City GT481	3Low risk	MIIF: B1 \| Unqualified w/ findings \| Krugersdorp	Unqualified, with findings	0% R0
City of Tshwane TSH	2Very low risk	MIIF: A \| Unqualified w/ findings \| Political instability noted R2.9bn security tender probe · Pays but political risk	Qualified	10% R87m
Ekurhuleni EKU	2Very low risk	MIIF: A \| Unqualified audit \| Industrial base	Unqualified, with findings	—
City of Johannesburg JHB	1Safe	MIIF: A \| Unqualified audit \| Strong revenue base \| R80bn+ budget Pays 30 days	Unqualified, with findings	—

KwaZulu-Natal

35 reviewed · 9 from Treasury data

Municipality	Score	Basis	2023-24 audit	Trade creditors 90+ days
Ubuhlebezwe KZN434	8Severe risk	MIIF: B4 \| Ixopo \| Financial distress	Unqualified, with findings	—
Umhlabuyalingana KZN271	8Severe risk	MIIF: B4 \| Mozambique border \| Extreme rural poverty	Unqualified, with findings	0% R0
Umzimkhulu KZN435	8Severe risk	MIIF: B4 \| Former EC now KZN \| Chronic mismanagement	Unqualified, with findings	0% R0
Umzumbe KZN213	8Severe risk Data	MIIF B4 \| 2023-24 audit: adverse \| 6% of trade creditors over 90 days	Adverse	6% under R1m
Jozini KZN272	7High risk	MIIF: B4 \| Far north \| Very limited own revenue	Unqualified, with findings	37% R2m
Mandeni KZN291	7High risk	MIIF: B4 \| North Coast \| Rural/industrial mix	Unqualified, with findings	0% R0
Maphumulo KZN294	7High risk	MIIF: B4 \| Inland north coast \| Grant-dependent	Unqualified, with findings	22% under R1m
Mfolozi KZN281	7High risk	MIIF: B4 \| KwaMbonambi \| Rural	Unqualified, with findings	0% R0
Msinga KZN244	7High risk	MIIF: B4 \| Deep rural Tugela \| One of SA's poorest	Clean audit (unqualified, no findings)	—
Ndwedwe KZN293	7High risk	MIIF: B4 \| Inland north coast \| Grant-dependent	Unqualified, with findings	0% R0
Nkandla KZN286	7High risk	MIIF: B4 \| Deep rural \| Grant-dependent	Unqualified, with findings	0% R0
Nongoma KZN265	7High risk	MIIF: B4 \| Deep rural Zululand \| Severe revenue constraints	Qualified	62% R13m
Ulundi KZN266	7High risk	MIIF: B4 \| Deep rural \| Grant-dependent	Unqualified, with findings	—
uMlalazi KZN284	7High risk	MIIF: B4 \| Eshowe/Gingindlovu \| Rural	Clean audit (unqualified, no findings)	0% R0
uPhongolo KZN262	7High risk	MIIF: B4 \| Far north \| Grant-dependent	Unqualified, with findings	32% R1m
Abaqulusi KZN263	6Elevated risk	MIIF: B3 \| Vryheid \| Financial strain documented	Unqualified, with findings	15% R7m
Dannhauser KZN254	6Elevated risk	MIIF: B4 \| Former mining \| Economic decline	Unqualified, with findings	—
Impendle KZN224	6Elevated risk Data	MIIF B4 \| 2023-24 audit: unqualified, with findings	Unqualified, with findings	—
Msunduzi KZN225	6Elevated risk	MIIF: B1 BUT massive debt crisis \| Pietermaritzburg Mafia activity + R9.4bn debt · R9.4bn debt · Eskom arrears · SCOPA scrutiny	Outstanding — not finalised	4% R10m
Mtubatuba KZN275	6Elevated risk	MIIF: B3 \| Northern KZN \| Rural stress	Qualified	36% R5m
Nqutu KZN242	6Elevated risk Data	MIIF B4 \| 2023-24 audit: unqualified, with findings \| 16% of trade creditors over 90 days	Unqualified, with findings	16% R3m
Okhahlamba KZN235	6Elevated risk Data	MIIF B4 \| 2023-24 audit: unqualified, with findings \| 0% of trade creditors over 90 days	Unqualified, with findings	0% R0
Big Five Hlabisa KZN276	5Moderate risk	MIIF: B3 \| St Lucia area \| Tourism	Unqualified, with findings	—
Dr Nkosazana Dlamini Zuma KZN436	5Moderate risk	MIIF: B3 \| Underberg/Ixopo \| Rural	Unqualified, with findings	—
eDumbe KZN261	5Moderate risk Data	MIIF B3 \| 2023-24 audit: unqualified, with findings \| 17% of trade creditors over 90 days	Unqualified, with findings	17% R1m
Emadlangeni KZN253	5Moderate risk Data	MIIF B3 \| 2023-24 audit: unqualified, with findings \| 23% of trade creditors over 90 days	Unqualified, with findings	23% R3m
Endumeni KZN241	5Moderate risk	MIIF: B3 \| Dundee \| Small town	Disclaimer of opinion	71% R33m
Inkosi Langalibalele KZN237	5Moderate risk	MIIF: B3 \| Estcourt \| Rural/agricultural	Qualified	—
Mkhambathini KZN226	5Moderate risk Data	MIIF B3 \| 2023-24 audit: unqualified, with findings	Unqualified, with findings	—
Mpofana KZN223	5Moderate risk	MIIF: B3 \| Mooi River \| Small town	Unqualified, with findings	93% R607m
Mthonjaneni KZN285	5Moderate risk	MIIF: B3 \| Melmoth \| Small	Unqualified, with findings	44% R8m
Richmond KZN227	5Moderate risk Data	MIIF B4 \| 2023-24 audit: clean audit (unqualified, no findings)	Clean audit (unqualified, no findings)	—
uMshwathi KZN221	5Moderate risk Data	MIIF B4 \| 2023-24 audit: clean audit (unqualified, no findings) \| 0% of trade creditors over 90 days	Clean audit (unqualified, no findings)	0% R0
Umvoti KZN245	5Moderate risk	MIIF: B3 \| Greytown \| Agricultural	Clean audit (unqualified, no findings)	5% under R1m
Alfred Duma KZN238	4Below-average risk	MIIF: B2 \| Ladysmith \| Includes former Emnambithi	Unqualified, with findings	0% R0
Umdoni KZN212	4Below-average risk	MIIF: B2 \| South Coast \| Small municipality	Qualified	—
uMuziwabantu KZN214	4Below-average risk	MIIF: B3 \| Harding \| Rural	Unqualified, with findings	0% R0
Greater Kokstad KZN433	3Low risk	MIIF: B2 \| Regional hub \| Moderate capacity	Unqualified, with findings	—
KwaDukuza KZN292	3Low risk	MIIF: B2 \| Stanger/Ballito \| Growing coastal	Unqualified, with findings	0% R1m
Ray Nkonyeni KZN216	3Low risk	MIIF: B2 \| South Coast (Port Shepstone/Margate) \| Tourism	Unqualified, with findings	—
uMngeni KZN222	3Low risk	MIIF: B2 \| Howick \| DA-run, well-managed	Unqualified, with findings	—
Newcastle KZN252	2Very low risk	MIIF: B1 \| ArcelorMittal steel base \| Industrial SIU findings — stalled disciplinary	Unqualified, with findings	0% R0
uMhlathuze KZN282	2Very low risk	MIIF: B1 \| Richards Bay \| Industrial port	Clean audit (unqualified, no findings)	0% R0
eThekwini ETH	1Safe	MIIF: A \| Unqualified audit \| Durban \| R60bn+ budget Construction mafia hotspot · Pays 30-45 days	Unqualified, with findings	12% R291m

Limpopo

14 reviewed · 8 from Treasury data

Municipality	Score	Basis	2023-24 audit	Trade creditors 90+ days
Collins Chabane LIM345	8Severe risk	MIIF: B4 \| New municipality \| Severe capacity issues VBS scandal — CFO convicted	Qualified	—
Modimolle-Mookgophong LIM368	8Severe risk Data	MIIF B3 \| 2023-24 audit: qualified \| 43% of trade creditors over 90 days \| R1.3bn owed to Eskom over 90 days	Qualified	43% R39m
Blouberg LIM351	7High risk Data	MIIF B4 \| 2023-24 audit: qualified	Qualified	—
Elias Motsoaledi LIM472	7High risk	MIIF: B4 \| Groblersdal \| Rural	Qualified	0% R0
Ephraim Mogale LIM471	7High risk	MIIF: B4 \| Marble Hall \| Rural VBS scandal — illegal investment	Unqualified, with findings	—
Greater Giyani LIM331	7High risk	MIIF: B4 \| Former Gazankulu \| Grant-dependent VBS scandal — illegal investment	Unqualified, with findings	0% R0
Greater Letaba LIM332	7High risk	MIIF: B4 \| Modjadjiskloof \| Rural	Unqualified, with findings	0% R0
Thulamela LIM343	7High risk	MIIF: B4 \| Thohoyandou \| Former Venda VBS scandal — illegal investment	Qualified	—
Fetakgomo Tubatse LIM476	6Elevated risk Data	MIIF B4 \| 2023-24 audit: unqualified, with findings \| 0% of trade creditors over 90 days	Unqualified, with findings	0% R0
Greater Tzaneen LIM333	6Elevated risk Data	MIIF B4 \| 2023-24 audit: unqualified, with findings \| 0% of trade creditors over 90 days	Unqualified, with findings	0% R0
Lepele-Nkumpi LIM355	6Elevated risk Data	MIIF B4 \| 2023-24 audit: unqualified, with findings \| 0% of trade creditors over 90 days	Unqualified, with findings	0% R0
Makhado LIM344	6Elevated risk	MIIF: B4 \| Louis Trichardt \| Rural VBS scandal — illegal investment	Unqualified, with findings	41% R46m
Makhuduthamaga LIM473	6Elevated risk Data	MIIF B4 \| 2023-24 audit: unqualified, with findings \| 0% of trade creditors over 90 days	Unqualified, with findings	0% R0
Maruleng LIM335	6Elevated risk Data	MIIF B4 \| 2023-24 audit: unqualified, with findings	Unqualified, with findings	—
Molemole LIM353	6Elevated risk Data	MIIF B4 \| 2023-24 audit: unqualified, with findings	Unqualified, with findings	—
Ba-Phalaborwa LIM334	5Moderate risk	MIIF: B3 \| Phalaborwa mining \| PMC mine	Qualified	0% R0
Bela-Bela LIM366	5Moderate risk	MIIF: B3 \| Warmbaths \| Tourism	Qualified	—
Lephalale LIM362	5Moderate risk	MIIF: B3 \| Medupi power station \| Mining	Unqualified, with findings	0% R0
Musina LIM341	5Moderate risk	MIIF: B3 \| Border town \| Mining VBS scandal — illegal investment	Unqualified, with findings	4% R2m
Polokwane LIM354	5Moderate risk	MIIF: B1 BUT R400m financial crisis \| Provincial capital R400m crisis · AG exposed wasteful expenditure	Unqualified, with findings	0% R0
Thabazimbi LIM361	5Moderate risk	MIIF: B3 \| Iron ore mining \| Financial stress	Disclaimer of opinion	—
Mogalakwena LIM367	4Below-average risk	MIIF: B2 \| Mokopane \| Mining economy	Unqualified, with findings	—

Mpumalanga

10 reviewed · 7 from Treasury data

Municipality	Score	Basis	2023-24 audit	Trade creditors 90+ days
Thaba Chweu MP321	9Critical risk Data	MIIF B3 \| 2023-24 audit: outstanding — not finalised \| 93% of trade creditors over 90 days	Outstanding — not finalised	93% R903m
Dipaleseng MP306	8Severe risk Data	MIIF B3 \| 2023-24 audit: qualified \| 84% of trade creditors over 90 days	Qualified	84% R259m
Lekwa MP305	8Severe risk Data	MIIF B3 \| 2023-24 audit: qualified \| 96% of trade creditors over 90 days	Qualified	96% R2.4bn
Chief Albert Luthuli MP301	7High risk Data	MIIF B4 \| 2023-24 audit: qualified	Qualified	—
Dr JS Moroka MP316	7High risk	MIIF: B4 \| Siyabuswa \| Former KwaNdebele VBS scandal — illegal investment	Qualified	—
Mkhondo MP303	7High risk Data	MIIF B3 \| 2023-24 audit: unqualified, with findings \| 84% of trade creditors over 90 days	Unqualified, with findings	84% R657m
Nkomazi MP324	7High risk	MIIF: B4 \| Malalane/Komatipoort \| Rural/farming	Unqualified, with findings	41% R52m
Bushbuckridge MP325	6Elevated risk	MIIF: B4 \| Former homeland \| Grant-dependent	Unqualified, with findings	62% R101m
Thembisile MP315	6Elevated risk Data	MIIF B4 \| 2023-24 audit: unqualified, with findings	Unqualified, with findings	—
Dr Pixley Ka Isaka Seme MP304	5Moderate risk Data	MIIF B3 \| 2023-24 audit: unqualified, with findings \| 3% of trade creditors over 90 days	Unqualified, with findings	3% under R1m
Victor Khanye MP311	5Moderate risk	MIIF: B3 \| Delmas \| Agricultural	Qualified	80% R355m
Emakhazeni MP314	4Below-average risk	MIIF: B2 \| Belfast/Dullstroom \| Small	Qualified	84% R206m
Msukaligwa MP302	4Below-average risk	MIIF: B2 \| Ermelo \| Coal belt	Qualified	0% R0
Emalahleni MP312	3Low risk	MIIF: B1 \| Witbank \| Coal mining \| Eskom stress noted	Unqualified, with findings	90% R2.6bn
City of Mbombela MP326	2Very low risk	MIIF: B1 \| Nelspruit \| Provincial capital	Unqualified, with findings	56% R629m
Govan Mbeki MP307	2Very low risk	MIIF: B1 \| Secunda \| Sasol base	Qualified	88% R4.0bn
Steve Tshwete MP313	2Very low risk	MIIF: B1 \| Middelburg \| Mining/industrial	Qualified	7% R7m

North West

12 reviewed · 6 from Treasury data

Municipality	Score	Basis	2023-24 audit	Trade creditors 90+ days
Mamusa NW393	9Critical risk Data	MIIF B3 \| 2023-24 audit: adverse \| 91% of trade creditors over 90 days	Adverse	91% R351m
Maquassi Hills NW404	9Critical risk Data	MIIF B3 \| 2023-24 audit: adverse \| 85% of trade creditors over 90 days	Adverse	85% R20m
Ditsobotla NW384	8Severe risk	MIIF: B3 BUT court-ordered payments & salary defaults \| Lichtenburg High Court punished + salary defaults · Court-ordered R7m payment · Worker salary non-payment · Pension fund defaults	Disclaimer of opinion	—
Lekwa-Teemane NW396	8Severe risk Data	MIIF B3 \| 2023-24 audit: disclaimer of opinion \| 65% of trade creditors over 90 days	Disclaimer of opinion	65% R5m
Naledi NW392	8Severe risk Data	MIIF B3 \| 2023-24 audit: qualified \| 78% of trade creditors over 90 days	Qualified	78% R27m
Greater Taung NW394	7High risk	MIIF: B4 \| Former Bophuthatswana \| Deep rural	Qualified	—
Kagisano/Molopo NW397	7High risk	MIIF: B4 \| Far west \| Very rural	Outstanding — not finalised	100% R14m
Moretele NW371	7High risk	MIIF: B4 \| Near Pretoria but rural \| Grant-dependent	Unqualified, with findings	0% under R1m
Moses Kotane NW375	7High risk	MIIF: B4 \| Mogwase/Sun City \| Rural despite tourism	Qualified	0% R0
Ratlou NW381	7High risk	MIIF: B4 \| Setlagole \| Deep rural	Disclaimer of opinion	—
Tswaing NW382	7High risk Data	MIIF B3 \| 2023-24 audit: qualified \| 70% of trade creditors over 90 days	Qualified	70% R28m
Ramotshere Moiloa NW385	6Elevated risk Data	MIIF B3 \| 2023-24 audit: qualified	Qualified	—
Kgetlengrivier NW374	5Moderate risk	MIIF: B3 \| Koster/Swartruggens \| Small	Qualified	95% R568m
Mafikeng NW383	4Below-average risk	MIIF: B2 \| Provincial capital \| Mahikeng	Qualified	1% R2m
City of Matlosana NW403	3Low risk	MIIF: B1 \| Klerksdorp \| Mining	Qualified	—
JB Marks NW405	3Low risk	MIIF: B1 \| Potchefstroom \| University town	Qualified	15% under R1m
Madibeng NW372	3Low risk	MIIF: B1 \| Brits \| Mining/industrial	Qualified	69% R324m
Rustenburg NW373	2Very low risk	MIIF: B1 \| Platinum mining hub \| Strong revenue Mining revenue base	Qualified	6% R53m

Northern Cape

7 reviewed · 19 from Treasury data

Municipality	Score	Basis	2023-24 audit	Trade creditors 90+ days
!Kheis NC084	9Critical risk Data	MIIF B3 \| 2023-24 audit: outstanding — not finalised \| 97% of trade creditors over 90 days	Outstanding — not finalised	97% R3m
Tsantsabane NC085	9Critical risk Data	MIIF B3 \| 2023-24 audit: disclaimer of opinion \| 94% of trade creditors over 90 days	Disclaimer of opinion	94% R23m
Kai !Garib NC082	8Severe risk Data	MIIF B3 \| 2023-24 audit: qualified \| 100% of trade creditors over 90 days	Qualified	100% R107m
Karoo Hoogland NC066	8Severe risk Data	MIIF B3 \| 2023-24 audit: qualified \| 78% of trade creditors over 90 days	Qualified	78% R3m
Kgatelopele NC086	8Severe risk Data	MIIF B3 \| 2023-24 audit: qualified \| 79% of trade creditors over 90 days	Qualified	79% R8m
Magareng NC093	8Severe risk Data	MIIF B3 \| 2023-24 audit: qualified \| 78% of trade creditors over 90 days	Qualified	78% R4m
Phokwane NC094	8Severe risk Data	MIIF B3 \| 2023-24 audit: qualified \| 95% of trade creditors over 90 days	Qualified	95% R477m
Siyancuma NC078	8Severe risk Data	MIIF B3 \| 2023-24 audit: qualified \| 93% of trade creditors over 90 days	Qualified	93% R318m
Siyathemba NC077	8Severe risk Data	MIIF B3 \| 2023-24 audit: qualified \| 71% of trade creditors over 90 days	Qualified	71% R8m
Thembelihle NC076	8Severe risk Data	MIIF B3 \| 2023-24 audit: qualified \| 74% of trade creditors over 90 days	Qualified	74% R22m
Dikgatlong NC092	7High risk Data	MIIF B3 \| 2023-24 audit: qualified \| 52% of trade creditors over 90 days	Qualified	52% R4m
Kareeberg NC074	7High risk Data	MIIF B3 \| 2023-24 audit: disclaimer of opinion	Disclaimer of opinion	—
Richtersveld NC061	7High risk	MIIF: B3 \| Port Nolloth/Alexander Bay \| Extremely remote	Qualified	91% R10m
Ubuntu NC071	7High risk Data	MIIF B3 \| 2023-24 audit: qualified \| 48% of trade creditors over 90 days	Qualified	48% R6m
Emthanjeni NC073	6Elevated risk Data	MIIF B3 \| 2023-24 audit: qualified	Qualified	—
Hantam NC065	6Elevated risk Data	MIIF B3 \| 2023-24 audit: qualified \| 5% of trade creditors over 90 days	Qualified	5% under R1m
Joe Morolong NC451	6Elevated risk	MIIF: B4 \| Mothibistad \| Deep rural poverty	Qualified	21% R7m
Kamiesberg NC064	6Elevated risk Data	MIIF B3 \| 2023-24 audit: qualified	Qualified	—
Khâi-Ma NC067	6Elevated risk Data	MIIF B3 \| 2023-24 audit: qualified	Qualified	—
Nama Khoi NC062	6Elevated risk	MIIF: B3 BUT court-ordered to pay supplier \| Springbok Court-ordered payment	Unqualified, with findings	65% R21m
Renosterberg NC075	6Elevated risk Data	MIIF B3 \| 2023-24 audit: qualified	Qualified	—
Umsobomvu NC072	6Elevated risk Data	MIIF B3 \| 2023-24 audit: qualified	Qualified	—
Ga-Segonyana NC452	5Moderate risk	MIIF: B3 \| Kuruman \| Mining area	Unqualified, with findings	—
Gamagara NC453	5Moderate risk	MIIF: B3 \| Kathu \| Iron ore mining	Unqualified, with findings	19% R3m
Dawid Kruiper NC087	4Below-average risk	MIIF: B2 \| Upington area \| Regional hub	Qualified	3% R2m
Sol Plaatje NC091	3Low risk	MIIF: B1 \| Kimberley \| Provincial capital	Qualified	0% R0

Western Cape

25 reviewed · 0 from Treasury data

Municipality	Score	Basis	2023-24 audit	Trade creditors 90+ days
Beaufort West WC053	5Moderate risk	MIIF: B3 \| Financial strain \| Karoo	Qualified	78% R17m
Bitou WC047	5Moderate risk	MIIF: B3 \| Small base \| Plettenberg Bay	Unqualified, with findings	0% R0
Kannaland WC041	5Moderate risk	MIIF: B3 \| Very small \| Ladismith	Disclaimer of opinion	64% R1m
Laingsburg WC051	5Moderate risk	MIIF: B3 \| Tiny municipality \| Deep Karoo	Adverse	6% under R1m
Prince Albert WC052	5Moderate risk	MIIF: B3 \| Tiny municipality \| Karoo	Unqualified, with findings	—
Bergrivier WC013	4Below-average risk	MIIF: B3 \| Small municipality \| Piketberg	Clean audit (unqualified, no findings)	0% R0
Cape Agulhas WC033	4Below-average risk	MIIF: B3 \| Small \| Bredasdorp	Clean audit (unqualified, no findings)	0% R0
Cederberg WC012	4Below-average risk	MIIF: B3 \| Rural \| Clanwilliam	Unqualified, with findings	—
Hessequa WC042	4Below-average risk	MIIF: B3 \| Small revenue \| Riversdale	Clean audit (unqualified, no findings)	0% R0
Matzikama WC011	4Below-average risk	MIIF: B3 \| Rural \| Vredendal	Clean audit (unqualified, no findings)	2% under R1m
Swellendam WC034	4Below-average risk	MIIF: B3 \| Small \| Swellendam	Clean audit (unqualified, no findings)	0% R0
Theewaterskloof WC031	4Below-average risk	MIIF: B3 \| Qualified audit possible \| Caledon	Qualified	17% R8m
Witzenberg WC022	4Below-average risk	MIIF: B3 \| Small revenue base \| Ceres	Clean audit (unqualified, no findings)	0% R0
Breede Valley WC025	3Low risk	MIIF: B2 \| Unqualified w/ findings \| Worcester	Clean audit (unqualified, no findings)	—
Knysna WC048	3Low risk	MIIF: B2 \| Unqualified w/ findings \| Tourism	Unqualified, with findings	0% under R1m
Langeberg WC026	3Low risk	MIIF: B3 \| Unqualified w/ findings \| Robertson	Clean audit (unqualified, no findings)	—
Oudtshoorn WC045	3Low risk	MIIF: B2 \| Unqualified w/ findings \| Klein Karoo	Unqualified, with findings	—
Swartland WC015	3Low risk	MIIF: B3 \| Unqualified w/ findings \| Malmesbury	Clean audit (unqualified, no findings)	0% R0
George WC044	2Very low risk	MIIF: B1 \| Unqualified audit \| Regional hub	Clean audit (unqualified, no findings)	22% R4m
Mossel Bay WC043	2Very low risk	MIIF: B2 \| Unqualified audit \| Tourism economy	Clean audit (unqualified, no findings)	0% R0
Overstrand WC032	2Very low risk	MIIF: B2 \| Unqualified audit \| Hermanus/Gansbaai	Clean audit (unqualified, no findings)	—
Saldanha Bay WC014	2Very low risk	MIIF: B2 \| Unqualified audit \| Industrial port	Clean audit (unqualified, no findings)	0% R0
City of Cape Town CPT	1Safe	MIIF: A \| Clean audit \| Strong finances \| R70bn+ budget Pays 30 days · AAA-grade	Clean audit (unqualified, no findings)	—
Drakenstein WC023	1Safe	MIIF: B1 \| Clean audit \| Paarl/Wellington base	Clean audit (unqualified, no findings)	—
Stellenbosch WC024	1Safe	MIIF: B1 \| Clean audit history \| Strong revenue	Clean audit (unqualified, no findings)	0% R0

What the score means

The ten-point scale

1: Safe. Strong finances, clean audit, pays within 30 days.
2: Very low risk. Sound finances, unqualified audit, pays in 30–45 days.
3: Low risk. Adequate finances, minor audit findings, pays in 45–60 days.
4: Below-average risk. Some financial stress, qualified audit, pays in 60–90 days.
5: Moderate risk. Cash-flow pressure, qualified audit, pays in about 90 days.
6: Elevated risk. Financial strain, adverse or qualified audit, 90–120+ day delays.
7: High risk. Severe strain, adverse audit, 120+ day delays, some defaults.
8: Severe risk. Systematic non-payment, disclaimed audit, supplier lawsuits.
9: Critical risk. Under administration, heavy debt, court judgments against it.
10: Avoid. Insolvent or subject to court-ordered dissolution.

The map groups the ten scores into five bands: 1–2 safe, 3–4 low, 5–6 moderate, 7–8 high, 9–10 critical.

Method & sources

How the ratings are built

A reviewed score starts from the municipality’s National Treasury MIIF classification. Penalties are then added for an adverse or disclaimed opinion in the Auditor-General’s MFMA 2023–24 audit outcomes, a Section 139 intervention, Eskom arrears above R1 billion, court judgments for non-payment, and inclusion on Treasury’s list of municipalities at risk of losing equitable-share transfers.

Evidence comes from National Treasury, the Auditor-General, Parliamentary and COGTA reporting, Eskom and water-board arrears figures, court records on SAFLII, and news reporting. Nothing older than 2022 is used.

Municipalities not yet on the reviewed register are scored from Treasury data alone, on the same base: MIIF A = 2, B1 and B2 = 3, B3 = 5, B4 = 6. The 2023-24 audit opinion moves it −1 for a clean audit, 0 for unqualified with findings, +1 for qualified and +2 for adverse, disclaimed or outstanding. Trade creditors unpaid after 90 days add +1 from 30% and +2 from 70%, and more than R1 billion owed to Eskom for over 90 days adds +1. A data-derived score is capped at 9; only a reviewed finding of insolvency or dissolution scores 10. Where a municipality’s creditor return is incomplete (trade creditors reported as nil or as a negative balance), the creditor test is left out and the panel shows “not reported”.

Treasury figures for every municipality come from Municipal Money (municipaldata.treasury.gov.za), pulled 8 October 2026: the MIIF category, the Auditor-General’s opinion on the 2023-24 financial statements with a link to the audit report, and the creditor age analysis at 30 June 2025. Boundaries are the Municipal Demarcation Board’s local and metropolitan municipalities, simplified for display.

Not mapped: ratings held under pre-2016 codes for municipalities that have since merged — Randfontein (GT482, now part of Rand West City, score 4); Westonaria (GT483, now part of Rand West City, score 4); Naledi (FS164, now part of Mangaung, score 5); Greater Tubatse (LIM475, now part of Fetakgomo Tubatse, score 8); //Khara Hais (NC083, now part of Dawid Kruiper, score 4).

These ratings are an indicative risk opinion drawn from public records, reviewed June 2026. They are not a credit rating and not financial advice. Municipal finances move quickly: confirm the current position, and check the contract’s payment terms, before you commit to a tender.

Pricing the tender next? Use the BoQ pricer, or read up on funding a contract while you wait to be paid.