South Africa’s municipal finances, made public /Read our methodology
Municipality directory
Free State / B / FS182

Tokologo

A closer look at the financial evidence behind your local government.

Review source values

Financial resilience: a transparent indicator of financial position. Understand the calculation

Reported expenditureR 278,8M2022/23
Reported revenueR 192,5MRevenue is not necessarily cash collected
Maintenance ratio0,544%Repairs and maintenance relative to the asset base
Cash coverage-3,285 monthsLiquidity indicator
Evidence note 01

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.

Evidence note 02

Evidence has limits

A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.

Evidence note 03

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 end
View exact figures
Financial yearExpenditureRevenue
2022/23R 278,8MR 192,5M
2023/24R 382,7MR 203M
2024/25R 320,6MR 200,3M

Maintenance over time

View exact figures
Financial yearMaintenance ratio
2022/230,544%
2023/240,476%
2024/250,544%

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
CategoryExpenditure
FinanceR 122 111 205,00
Water DistributionR 45 806 675,00
ElectricityR 35 422 008,00
Municipal Manager, Town Secretary and Chief ExecutiveR 14 232 088,00
Mayor and CouncilR 14 124 697,00
Administrative and Corporate SupportR 13 935 916,00
Project Management UnitR 6 723 160,00
Corporate Wide Strategic Planning (IDPs, LEDs)R 5 283 720,00
SewerageR 5 208 218,00
Solid Waste RemovalR 4 730 056,00
Governance FunctionR 4 126 308,00
RoadsR 3 041 939,00
Human ResourcesR 1 752 739,00
Fleet ManagementR 1 322 744,00
Supply Chain ManagementR 797 143,00
Disaster ManagementR 784 132,00
Police Forces, Traffic and Street Parking ControlR 451 936,00
Asset ManagementR 409 027,00
Information TechnologyR 255 737,00
Community Halls and FacilitiesR 167 070,00
Risk ManagementR 158 930,00
Sports Grounds and StadiumsR 36 649,00
Economic Development/Planning-R 2 078 945,00
Reporting & compliance

The audit record.

2022/23

Qualified

Source link unavailable
2021/22

Disclaimer of opinion

Source link unavailable
2020/21

Outstanding

Source link unavailable
2019/20

Qualified

Source link unavailable
2018/19

Outstanding

Source link unavailable
2016/17

Disclaimer of opinion

Source link unavailable
2012/13

Qualified

Source link unavailable
2011/12

Qualified

Source link unavailable

An 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.

IndicatorReported valueWhat it tells youEvidence
Repairs and maintenance0,544%Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review.
Cash coverage-3,285 monthsYear-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months.
Operating balance-44,804%Revenue excluding capital transfers minus operating expenditure, divided by that revenue.