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 313,1M2022/23
Reported revenueR 258,5MRevenue is not necessarily cash collected
Maintenance ratio1,752%Repairs and maintenance relative to the asset base
Cash coverage21,456 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
View exact figures
| Category | Expenditure |
|---|---|
| Fire Fighting and Protection | R 105 666 387,00 |
| Economic Development/Planning | R 53 416 078,00 |
| Health Services | R 46 020 781,00 |
| Administrative and Corporate Support | R 35 343 685,00 |
| Finance | R 23 703 111,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 14 177 973,00 |
| Property Services | R 13 694 228,00 |
| Mayor and Council | R 11 977 519,00 |
| Governance Function | R 9 115 325,00 |
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 | 1,752% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 21,456 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -21,15% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |