Municipal Finance Advisory
Clean audits aren’t optional. Neither is service delivery.
MFMA Discipline. Real Outcomes.
Only 13% of South African municipalities achieved clean audits in 2022/23 (AGSA). The gap is rarely just technical — it’s evidence, sequence, and discipline. We’ve walked clean-audit roadmaps with the City of Johannesburg’s City Power, the National Treasury, and the BORDE Management Authority; we know what an AGSA panel actually accepts. Our proprietary Kettle Consulting Municipality Finance Index (KCMFI) gives councils and boards a comparable view across the metros.
Our Municipal Finance Services
From diagnostic to clean audit — and the year after.
Clean-Audit Turnaround Programmes
Diagnostic-to-delivery support moving an entity from qualified or disclaimed opinion to unqualified, with KPI-tracked issue closure all the way to AGSA sign-off.
- AGSA query response
- Issue-closure tracking
- Audit-readiness diagnostic
- Clean-audit roadmap
- Council reporting
Revenue Assurance for Municipal Entities
Adapted from our multi-year work on the City Power Revenue Turnaround War Room — identifying technical and non-technical losses and recovering municipal revenue.
- Revenue leakage diagnostic
- Billing-tool validation
- Meter-data integrity
- Non-technical loss quantification
- Hostile-debtor strategy
GRAP, AFS & Asset Management
AFS preparation, GRAP technical accounting, and Section 42 asset registers built around MFMA timelines and AGSA expectations.
- AFS (GRAP)
- GRAP 17 asset verification
- Lease accounting (GRAP 13)
- Impairment reviews
- Consolidation support