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 / FS181
Masilonyana
A closer look at the financial evidence behind your local government.
Reported expenditureR 596,5M2024/25
Reported revenueR 483,5MRevenue is not necessarily cash collected
Maintenance ratio0,004%Repairs and maintenance relative to the asset base
Cash coverage1,261 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 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 |
|---|---|
| Finance | R 346 186 451,00 |
| Electricity | R 55 432 494,00 |
| Administrative and Corporate Support | R 36 605 359,00 |
| Solid Waste Removal | R 33 027 052,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 29 744 353,00 |
| Water Distribution | R 27 801 254,00 |
| Mayor and Council | R 17 607 014,00 |
| Asset Management | R 13 335 518,00 |
| Roads | R 5 773 011,00 |
| Sewerage | R 5 461 949,00 |
| Human Resources | R 4 595 828,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 422 869,00 |
| Legal Services | R 4 246 809,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 4 119 725,00 |
| Information Technology | R 2 823 784,00 |
| Police Forces, Traffic and Street Parking Control | R 1 299 212,00 |
| Community Halls and Facilities | R 1 112 657,00 |
| Disaster Management | R 952 037,00 |
| Housing | R 895 851,00 |
| Project Management Unit | R 583 564,00 |
| Economic Development/Planning | R 465 213,00 |
| Sports Grounds and Stadiums | R 384 377,00 |
| Support to Local Municipalities | R 190 087,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 115,00 |
| Water Storage | R 700,00 |
| Control of Public Nuisances | -R 611 933,00 |
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 | 0,004% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,261 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -23,375% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |