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 / FS183
Tswelopele
A closer look at the financial evidence behind your local government.
Reported expenditureR 312M2023/24
Reported revenueR 232,4MRevenue is not necessarily cash collected
Maintenance ratio2,235%Repairs and maintenance relative to the asset base
Cash coverage16,708 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 297M | R 213,5M |
| 2023/24 | R 312M | R 232,4M |
| 2024/25 | R 333M | R 310,8M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,236% |
| 2023/24 | 2,235% |
| 2024/25 | 0,957% |
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 63 712 937,00 |
| Finance | R 56 599 214,00 |
| Mayor and Council | R 54 844 152,00 |
| Water Distribution | R 29 368 802,00 |
| Solid Waste Removal | R 22 052 648,00 |
| Sewerage | R 20 300 977,00 |
| Roads | R 20 012 411,00 |
| Administrative and Corporate Support | R 18 739 314,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 8 367 761,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 6 026 106,00 |
| Community Parks (including Nurseries) | R 5 086 291,00 |
| Community Halls and Facilities | R 2 932 291,00 |
| Police Forces, Traffic and Street Parking Control | R 1 697 046,00 |
| Property Services | R 1 363 171,00 |
| Disaster Management | R 811 769,00 |
| Sports Grounds and Stadiums | R 65 712,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableQualified
Source link unavailableQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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 | 2,235% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 16,708 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -34,235% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |