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
Free State / B / FS161
Letsemeng
A closer look at the financial evidence behind your local government.
Reported expenditureR 368M2024/25
Reported revenueR 255,4MRevenue is not necessarily cash collected
Maintenance ratio0,226%Repairs and maintenance relative to the asset base
Cash coverage7,586 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 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 |
|---|---|
| Finance | R 80 552 974,00 |
| Asset Management | R 79 204 765,00 |
| Electricity | R 78 681 326,00 |
| Administrative and Corporate Support | R 40 953 636,00 |
| Waste Water Treatment | R 20 434 193,00 |
| Water Distribution | R 16 485 052,00 |
| Libraries and Archives | R 15 101 353,00 |
| Mayor and Council | R 7 369 629,00 |
| Property Services | R 6 100 511,00 |
| Project Management Unit | R 4 844 505,00 |
| Water Treatment | R 4 413 812,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 4 265 480,00 |
| Governance Function | R 3 102 517,00 |
| Fleet Management | R 3 002 681,00 |
| Community Halls and Facilities | R 975 094,00 |
| Legal Services | R 865 555,00 |
| Supply Chain Management | R 787 278,00 |
| Human Resources | R 687 082,00 |
| Roads | R 492 908,00 |
| Health Services | R 272 584,00 |
| Storm Water Management | R 206 072,00 |
| Sewerage | R 166 778,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 112 000,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 11 450,00 |
| Information Technology | R 2 781,00 |
| Street Lighting and Signal Systems | -R 567 676,00 |
| Solid Waste Disposal (Landfill Sites) | -R 572 227,00 |
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 | 0,226% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 7,586 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -44,058% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |