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
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 625,2M2024/25
Reported revenueR 1,2BRevenue is not necessarily cash collected
Maintenance ratio0,063%Repairs and maintenance relative to the asset base
Cash coverage1,77 monthsLiquidity indicator
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 351 164 468,00 |
| Electricity | R 62 855 430,00 |
| Water Treatment | R 47 658 700,00 |
| Water Distribution | R 45 638 549,00 |
| Information Technology | R 32 361 451,00 |
| Community Halls and Facilities | R 31 184 433,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 26 369 243,00 |
| Mayor and Council | R 11 599 579,00 |
| Administrative and Corporate Support | R 8 808 255,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 3 529 238,00 |
| Housing | R 1 953 395,00 |
| Nonelectric Energy | R 723 753,00 |
| Asset Management | R 695 652,00 |
| Sports Grounds and Stadiums | R 401 672,00 |
| Waste Water Treatment | R 120 558,00 |
| Solid Waste Removal | R 62 831,00 |
| Sewerage | R 51 554,00 |
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 | 0,063% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,77 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 47,337% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |