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 Evidence note 04
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 320,6M2024/25
Reported revenueR 200,3MRevenue is not necessarily cash collected
Maintenance ratio0,544%Repairs and maintenance relative to the asset base
Cash coverage-13,589 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.
Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 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 87 396 990,00 |
| Electricity | R 66 788 061,00 |
| Solid Waste Removal | R 41 361 229,00 |
| Roads | R 35 701 926,00 |
| Administrative and Corporate Support | R 17 160 438,00 |
| Mayor and Council | R 13 356 536,00 |
| Property Services | R 11 225 325,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 9 217 621,00 |
| Sewerage | R 8 788 331,00 |
| Water Distribution | R 8 093 637,00 |
| Project Management Unit | R 4 610 647,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 4 058 495,00 |
| Human Resources | R 3 533 321,00 |
| Police Forces, Traffic and Street Parking Control | R 2 611 964,00 |
| Supply Chain Management | R 2 372 097,00 |
| Governance Function | R 1 852 017,00 |
| Disaster Management | R 1 551 446,00 |
| Information Technology | R 605 784,00 |
| Community Halls and Facilities | R 175 232,00 |
| Risk Management | R 78 040,00 |
| Asset Management | R 49 100,00 |
| Sports Grounds and Stadiums | -R 15 000,00 |
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 | 0,544% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -13,589 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -60,038% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |