Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
Municipality directoryEvidence note 01 Evidence note 02
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 320,9M2024/25
Reported revenueR 313,3MRevenue is not necessarily cash collected
Maintenance ratio0,95%Repairs and maintenance relative to the asset base
Cash coverage14,035 monthsLiquidity indicator
Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
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 117 590 531,00 |
| Economic Development/Planning | R 49 628 671,00 |
| Health Services | R 49 402 242,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 33 841 993,00 |
| Administrative and Corporate Support | R 26 281 088,00 |
| Property Services | R 14 563 484,00 |
| Mayor and Council | R 13 436 897,00 |
| Finance | R 8 294 669,00 |
| Human Resources | R 5 504 527,00 |
| Governance Function | R 1 483 345,00 |
| Asset Management | R 687 588,00 |
| Roads | R 118 269,00 |
| Fleet Management | R 95 602,00 |
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 | 0,95% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 14,035 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -2,426% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |