Review source values
Reported asset values, cash or the repairs-to-asset ratio triggered a quality check. An unusual asset base or a source classification change may explain this. Raw arithmetic remains visible; the resilience score is withheld.
Municipality directoryEvidence note 01 Evidence note 02 Evidence note 03
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 / FS162
Kopanong
A closer look at the financial evidence behind your local government.
Reported expenditureR 580,8M2023/24
Reported revenueR 402,1MRevenue is not necessarily cash collected
Maintenance ratio0,031%Repairs and maintenance relative to the asset base
Cash coverage-6,897 monthsLiquidity indicator
Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
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 | Not reported | Not reported |
| 2023/24 | R 580,8M | R 402,1M |
| 2024/25 | R 625,2M | R 1,2B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | Not reported |
| 2023/24 | 0,031% |
| 2024/25 | 0,063% |
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 308 092 802,00 |
| Electricity | R 78 593 617,00 |
| Water Treatment | R 50 835 479,00 |
| Water Distribution | R 38 365 489,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 34 486 264,00 |
| Community Halls and Facilities | R 34 282 286,00 |
| Mayor and Council | R 20 015 357,00 |
| Administrative and Corporate Support | R 8 976 951,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 3 860 226,00 |
| Valuation Service | R 1 315 591,00 |
| Nonelectric Energy | R 799 404,00 |
| Sports Grounds and Stadiums | R 462 626,00 |
| Street Cleaning | R 395 976,00 |
| Asset Management | R 250 000,00 |
| Information Technology | R 62 819,00 |
| Waste Water Treatment | -R 21 362,00 |
Reporting & compliance
The audit record.
Outstanding
Audit evidenceQualified
Source link unavailableQualified
Source link unavailableOutstanding
Source link unavailableDisclaimer of opinion
Source link unavailableOutstanding
Source link unavailableQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
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 | 0,031% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -6,897 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -44,443% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |