Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
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
Gauteng / C / DC48
West Rand
A closer look at the financial evidence behind your local government.
Reported expenditureR 356,9M2023/24
Reported revenueR 279MRevenue is not necessarily cash collected
Maintenance ratio6,18%Repairs and maintenance relative to the asset base
Cash coverage44,752 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 313,1M | R 258,5M |
| 2023/24 | R 356,9M | R 279M |
| 2024/25 | R 320,9M | R 313,3M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,752% |
| 2023/24 | 6,18% |
| 2024/25 | 0,95% |
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 |
|---|---|
| Fire Fighting and Protection | R 117 863 842,00 |
| Economic Development/Planning | R 79 733 921,00 |
| Health Services | R 48 888 560,00 |
| Administrative and Corporate Support | R 35 000 843,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 22 606 068,00 |
| Finance | R 19 323 594,00 |
| Mayor and Council | R 13 155 240,00 |
| Property Services | R 12 691 300,00 |
| Governance Function | R 3 796 797,00 |
| Human Resources | R 2 685 935,00 |
| Control of Public Nuisances | R 1 048 039,00 |
| Fleet Management | R 88 041,00 |
Reporting & compliance
The audit record.
Unqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
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 | 6,18% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 44,752 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -27,935% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |