# samuni.finance.income_expenditure

Get income and expenditure (Statement of Financial Performance) data for a South African municipality. Returns audited actual (AUDA) annual line items from the mSCOA chart of accounts. Covers revenue sources (rates, grants, service charges) and expenditure categories (employee costs, repairs, capital transfers). Data is Section 71-level aggregation from 2019-20 onwards. Requires demarcation code (e.g. CPT, JHB, ETH, TSH, EKU, BUF). No auth required. Source: SA National Treasury MFMA incexp_v2 cube.

Agent View of the PolicyLayer registry record for `samuni.finance.income_expenditure`. HTML page: https://policylayer.com/tools/io-github-whiteknightonhorse-apibase/samuni.finance.income-expenditure

## Facts

- Tool: `samuni.finance.income_expenditure`
- Server: Apibase (`apibase-mcp-client`) — https://policylayer.com/tools/io-github-whiteknightonhorse-apibase.md
- Install: `npx -y apibase-mcp-client`
- Homepage: https://github.com/whiteknightonhorse/APIbase
- Risk category: Read (Low risk)
- Registry record: grade F, identity unverified
- Server auth posture: open
- Server rate-limited: no
- Parameters: 3 (1 required)
- Recommended policy verdict: Allowed

## Parameters

| Parameter | Type | Required | Description |
| --- | --- | --- | --- |
| `year` | integer | no | Financial year-end to retrieve (e.g. 2022). Omit for all available years. Returns audited actual figures (AUDA) at annual period level. |
| `limit` | integer | no | Maximum line items to return (1-200, default 50). |
| `demarcation_code` | string | yes | Municipality demarcation code (e.g. CPT=Cape Town, JHB=Johannesburg, ETH=eThekwini, TSH=Tshwane, EKU=Ekurhuleni, BUF=Buffalo City). Required. |

Parameters from the server's own tool schema.

## Example call (MCP tools/call, JSON-RPC 2.0)

```json
{
  "jsonrpc": "2.0",
  "id": 1,
  "method": "tools/call",
  "params": {
    "name": "samuni.finance.income_expenditure",
    "arguments": {
      "demarcation_code": "<demarcation_code>"
    }
  }
}
```

## Why samuni.finance.income_expenditure is rated Low

Retrieves financial statement data for municipalities without creating, modifying, or deleting information.

From the tool's own definition: "Get income and expenditure data, returns audited actual annual line items, no modifications"

## Use case

AI agents call samuni.finance.income_expenditure to retrieve information from Apibase without modifying anything. It is typically the context-gathering step in research, monitoring, and reporting workflows, before the agent takes action elsewhere.

## Recommended policy (PolicyLayer)

Verdict: **Allowed**. Enforced by the PolicyLayer MCP gateway (https://policylayer.com/mcp-gateway) before a call reaches Apibase:

```json
{
  "version": "1",
  "default": "deny",
  "tools": {
    "samuni.finance.income_expenditure": {}
  }
}
```

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## For agents

This record is a snapshot. Live verdicts and the full registry:

- Check every server in your MCP config at once: `npx -y policylayer stack`
- Vet a server before you add it: install the mcp-precheck skill — `npx skills add https://policylayer.com` (skill text: https://policylayer.com/skill.md)
- Query the registry over MCP: endpoint `https://api.policylayer.com/mcp` — tools `check_mcp_server`, `check_mcp_stack`, `check_tool`, `search_registry`, `get_change_events`

---

Source: the PolicyLayer MCP registry — one continuously verified record per MCP server. Full record: https://policylayer.com/registry?q=io-github-whiteknightonhorse-apibase · API: https://policylayer.com/registry/api · Policy library: https://policylayer.com/policies/io-github-whiteknightonhorse-apibase