Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
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 / FS182
Tokologo
A closer look at the financial evidence behind your local government.
Reported expenditureR 382,7M2023/24
Reported revenueR 203MRevenue is not necessarily cash collected
Maintenance ratio0,476%Repairs and maintenance relative to the asset base
Cash coverage88,872 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 278,8M | R 192,5M |
| 2023/24 | R 382,7M | R 203M |
| 2024/25 | R 320,6M | R 200,3M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,544% |
| 2023/24 | 0,476% |
| 2024/25 | 0,544% |
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
| Category | Expenditure |
|---|---|
| Finance | R 193 752 949,00 |
| Electricity | R 39 015 051,00 |
| Roads | R 38 230 305,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 27 967 102,00 |
| Mayor and Council | R 16 582 053,00 |
| Administrative and Corporate Support | R 15 493 527,00 |
| Sewerage | R 10 576 831,00 |
| Water Distribution | R 10 224 260,00 |
| Governance Function | R 7 311 003,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 6 742 782,00 |
| Solid Waste Removal | R 5 198 413,00 |
| Project Management Unit | R 4 185 565,00 |
| Human Resources | R 2 586 673,00 |
| Police Forces, Traffic and Street Parking Control | R 1 423 462,00 |
| Disaster Management | R 1 077 015,00 |
| Supply Chain Management | R 898 343,00 |
| Fleet Management | R 469 300,00 |
| Information Technology | R 418 884,00 |
| Asset Management | R 379 720,00 |
| Community Halls and Facilities | R 164 043,00 |
| Risk Management | R 156 223,00 |
| Property Services | R 43 668,00 |
| Sports Grounds and Stadiums | -R 194 800,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Source link unavailableDisclaimer of opinion
Source link unavailableOutstanding
Source link unavailableQualified
Source link unavailableOutstanding
Source link unavailableDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Source link unavailableQualified
Source link unavailableDisclaimer 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 | 0,476% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 88,872 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -88,482% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |