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
Free State / B / FS161
Letsemeng
A closer look at the financial evidence behind your local government.
Reported expenditureR 159,9M2022/23
Reported revenueR 212,7MRevenue is not necessarily cash collected
Maintenance ratio0,279%Repairs and maintenance relative to the asset base
Cash coverage3,88 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 159,9M | R 212,7M |
| 2023/24 | R 359,9M | R 247,5M |
| 2024/25 | R 368M | R 255,4M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,279% |
| 2023/24 | 0,337% |
| 2024/25 | 0,226% |
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 |
|---|---|
| Asset Management | R 123 747 159,00 |
| Finance | R 66 546 121,00 |
| Administrative and Corporate Support | R 26 470 434,00 |
| Waste Water Treatment | R 12 900 172,00 |
| Mayor and Council | R 9 200 815,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 9 191 702,00 |
| Roads | R 7 641 083,00 |
| Property Services | R 4 965 260,00 |
| Fleet Management | R 4 857 132,00 |
| Community Halls and Facilities | R 3 308 514,00 |
| Water Treatment | R 3 248 117,00 |
| Supply Chain Management | R 2 620 209,00 |
| Governance Function | R 2 174 112,00 |
| Project Management Unit | R 2 026 822,00 |
| Sewerage | R 904 347,00 |
| Risk Management | R 539 765,00 |
| Human Resources | R 331 802,00 |
| Health Services | R 167 700,00 |
| Solid Waste Disposal (Landfill Sites) | R 106 779,00 |
| Economic Development/Planning | R 83 960,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 54 318,00 |
| Information Technology | R 7 126,00 |
| Legal Services | -R 1 355 746,00 |
| Water Distribution | -R 6 879 099,00 |
| Electricity | -R 112 939 271,00 |
Reporting & compliance
The audit record.
Qualified
Source link unavailableQualified
Source link unavailableQualified
Audit evidenceQualified
Audit evidenceQualified
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Audit evidenceDisclaimer of opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
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 | 0,279% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,88 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 24,823% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |