Follow the evidence
Compare matched annual figures, audit outcomes and underlying Treasury records before drawing conclusions.
Municipality directoryEvidence note 01
2023/24 2022/23 2021/22 2020/21 2019/20 2018/19 2017/18 2016/17 2015/16 2014/15 2013/14 2012/13 2011/12 2010/11
Mpumalanga / C / DC30
Gert Sibande
A closer look at the financial evidence behind your local government.
Reported expenditureR 826,3M2023/24
Reported revenueR 844,7MRevenue is not necessarily cash collected
Maintenance ratio25,369%Repairs and maintenance relative to the asset base
Cash coverage13,022 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 789,1M | R 814,9M |
| 2023/24 | R 826,3M | R 844,7M |
| 2024/25 | R 684,9M | R 695,1M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 8,018% |
| 2023/24 | 25,369% |
| 2024/25 | 8,301% |
Where expenditure goes
Eight largest reported categories are shown individually. All remaining reported categories are summed as “Other”; the exact data table lists each source category.
View exact figures
| Category | Expenditure |
|---|---|
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 488 981 582,00 |
| Mayor and Council | R 39 354 626,00 |
| Administrative and Corporate Support | R 34 995 371,00 |
| Property Services | R 33 567 311,00 |
| Economic Development/Planning | R 33 248 129,00 |
| Health Services | R 28 119 251,00 |
| Finance | R 26 574 579,00 |
| Information Technology | R 19 938 345,00 |
| Community Halls and Facilities | R 17 155 835,00 |
| Water Treatment | R 15 075 813,00 |
| Security Services | R 14 497 400,00 |
| Governance Function | R 12 880 158,00 |
| Legal Services | R 12 553 551,00 |
| Human Resources | R 12 056 200,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 9 344 102,00 |
| Disaster Management | R 5 947 020,00 |
| Supply Chain Management | R 5 933 997,00 |
| Support to Local Municipalities | R 4 838 276,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 408 813,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 4 406 870,00 |
| Project Management Unit | R 2 006 239,00 |
| Asset Management | R 411 106,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Audit evidenceAn audit opinion assesses financial reporting and compliance. It does not certify service delivery or rule out all wrongdoing.
Trace each indicator
The evidence behind the view.
| Indicator | Reported value | What it tells you | Evidence |
|---|---|---|---|
| Repairs and maintenance | 25,369% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 13,022 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 2,181% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |