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 / FS181
Masilonyana
A closer look at the financial evidence behind your local government.
Reported expenditureR 68,3M2022/23
Reported revenueR 144,8MRevenue is not necessarily cash collected
Maintenance ratio-0,055%Outside comparable range · Source review needed
Cash coverage0,98 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.
Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 68,3M | R 144,8M |
| 2023/24 | Not reported | Not reported |
| 2024/25 | R 596,5M | R 483,5M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | -0,055% |
| 2023/24 | Not reported |
| 2024/25 | 0,004% |
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 |
|---|---|
| Electricity | R 36 496 348,00 |
| Water Distribution | R 14 917 753,00 |
| Legal Services | R 8 116 725,00 |
| Finance | R 5 653 624,00 |
| Roads | R 947 683,00 |
| Information Technology | R 571 192,00 |
| Community Halls and Facilities | R 389 040,00 |
| Administrative and Corporate Support | R 344 159,00 |
| Control of Public Nuisances | R 236 791,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 158 798,00 |
| Mayor and Council | R 153 955,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 88 688,00 |
| Sewerage | R 76 799,00 |
| Asset Management | R 50 919,00 |
| Solid Waste Removal | R 20 145,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 17 618,00 |
| Police Forces, Traffic and Street Parking Control | R 15 000,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 355,00 |
Reporting & compliance
The audit record.
Outstanding
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Source link unavailableOutstanding
Source link unavailableOutstanding
Source link unavailableOutstanding
Source link unavailableOutstanding
Source link unavailableDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Audit evidenceQualified
Audit evidenceQualified
Source link unavailableQualified
Source link unavailableQualified
Source link unavailableDisclaimer of opinion
Source link unavailableAn 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 | -0,055% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,98 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 52,863% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |