Follow the money, the maintenance and the audit record through time. Read the trajectory alongside the reporting gaps, then trace each figure to its source.
Verified revenue & spending coverage: 2008/09–2024/25. Individual years and municipalities may have gaps.
Explore full historyReported uses the available population each year. Consistent keeps only municipalities with the required inputs in every selected year.
Current geography applied to historical records. National and provincial views follow today’s municipality codes. Predecessor codes are excluded, and newer municipalities have gaps before formation. This is not a reconstruction of every historical national boundary.
Reported cohort: 23 codes selected. Reporting populations can change from year to year; inspect the coverage below.
| Financial year | Reported revenue | Reported spending |
|---|---|---|
| 2022/23 | R 19,9B | R 24,7B |
| 2023/24 | R 23,5B | R 28,6B |
| 2024/25 | R 25,2B | R 28,9B |
Each total uses the municipalities reporting that value in that year. Changes in reporting coverage affect the totals. These are nominal rand amounts, without inflation adjustment.
| Financial year | Paired operating balance |
|---|---|
| 2022/23 | -23,879% |
| 2023/24 | -22,011% |
| 2024/25 | -14,534% |
This ratio uses only municipalities with both revenue and spending inputs. It is an aggregate of matched amounts, not an average municipal rating.
| Financial year | Paired cash coverage |
|---|---|
| 2022/23 | 2,842 |
| 2023/24 | 4,141 |
| 2024/25 | 3,934 |
A liquidity indicator calculated from matched cash and operating spending records. Missing inputs are not replaced with zero.
Counts show available matched records against selected codes. They are not counts of municipalities known to exist historically. A missing value is never treated as zero.
Matched revenue & spending records
Revenue: 19 · Spending: 194 of 23 selected municipalities lack the required finance inputs for 2023.
8 reported municipal records trigger source quality checks; arithmetic is retained for review.
Matched revenue & spending records
Revenue: 19 · Spending: 194 of 23 selected municipalities lack the required finance inputs for 2024.
7 reported municipal records trigger source quality checks; arithmetic is retained for review.
Matched revenue & spending records
Revenue: 21 · Spending: 212 of 23 selected municipalities lack the required finance inputs for 2025.
6 reported municipal records trigger source quality checks; arithmetic is retained for review.
| Financial year | Reported revenue | Reported spending | Paired operating balance | Paired cash coverage (months) | Matched / selected codes | Source review flags | Evidence |
|---|---|---|---|---|---|---|---|
| 2022/23 | R 19 906 480 179,00 | R 24 659 927 099,00 | -23,879% | 2,842 | 19 / 23Revenue 19 · Spending 19 · Cash paired 19 | 8 | |
| 2023/24 | R 23 461 847 686,00 | R 28 625 982 540,00 | -22,011% | 4,141 | 19 / 23Revenue 19 · Spending 19 · Cash paired 19 | 7 | |
| 2024/25 | R 25 203 660 992,00 | R 28 866 832 008,00 | -14,534% | 3,934 | 21 / 23Revenue 21 · Spending 21 · Cash paired 21 | 6 |
Verified v2 annual audited total revenue 2900 and total expenditure 4400, summed across government functions.
Source retrieved 02 Oct 2026 · incexp_v2Verified v2 year-end cash 0430.
Source retrieved 02 Oct 2026 · cflow_v2Verified v2 annual audited total revenue 2900 and total expenditure 4400, summed across government functions.
Source retrieved 02 Oct 2026 · incexp_v2Verified v2 year-end cash 0430.
Source retrieved 02 Oct 2026 · cflow_v2Verified v2 annual audited total revenue 2900 and total expenditure 4400, summed across government functions.
Source retrieved 02 Oct 2026 · incexp_v2Verified v2 year-end cash 0430.
Source retrieved 02 Oct 2026 · cflow_v2Amounts are nominal rand, with no inflation adjustment.
Revenue and expenditure totals show independently reported observations; the operating balance percentage uses only municipalities with both operands.
Maintenance is 100 × summed repairs / summed reported asset bases for matched municipalities; a non-positive aggregate denominator has no ratio, not the average of percentages. Cash coverage similarly uses matched cash and expenditure.
Missing rows, missing operands and explicit source nulls remain gaps; a reported zero is retained.
Clean audit means exact opinion code unqualified. Emphasis-of-matter and unfamiliar reported opinion codes remain distinct from clean and from missing.
The consistent cohort is the intersection of topic-reporting municipalities across every selected year.
Current geography is applied to national/provincial history. Historical boundary changes may prevent like-for-like comparison. Archived municipalities can be inspected individually.
Verified legacy 2009–2019 mappings and current v2 mappings from 2023 use separate source item codes. The unverified 2020–2022 transition remains a gap. Legacy revenue includes capital transfers while current revenue excludes them; legacy operating balance percentages are withheld pending verified normalisation. These are reported nominal totals, not identical definitions over time.
Money is nominal ZAR. No inflation adjustment or historical financial resilience rating is calculated in this view.
Source retrieved 07 Oct 2026. Retrieval date and financial reporting period are different.
Read the full methodology