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 789,1M2022/23
Reported revenueR 814,9MRevenue is not necessarily cash collected
Maintenance ratio8,018%Repairs and maintenance relative to the asset base
Cash coverage8,143 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 |
|---|---|
| Finance | R 455 437 278,00 |
| Property Services | R 44 153 194,00 |
| Administrative and Corporate Support | R 42 281 230,00 |
| Mayor and Council | R 37 992 389,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 35 189 559,00 |
| Economic Development/Planning | R 33 530 059,00 |
| Health Services | R 32 584 952,00 |
| Information Technology | R 16 295 107,00 |
| Water Treatment | R 14 933 579,00 |
| Community Halls and Facilities | R 11 218 496,00 |
| Governance Function | R 11 072 825,00 |
| Human Resources | R 9 150 789,00 |
| Legal Services | R 8 632 983,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 8 342 976,00 |
| Support to Local Municipalities | R 6 008 044,00 |
| Supply Chain Management | R 5 537 027,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 197 336,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 4 065 226,00 |
| Disaster Management | R 3 807 783,00 |
| Project Management Unit | R 2 294 289,00 |
| Security Services | R 2 079 475,00 |
| Asset Management | R 288 542,00 |
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 | 8,018% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 8,143 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 3,163% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |