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 297M2022/23
Reported revenueR 213,5MRevenue is not necessarily cash collected
Maintenance ratio2,236%Repairs and maintenance relative to the asset base
Cash coverage27,745 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 54 810 034,00 |
| Mayor and Council | R 52 100 061,00 |
| Finance | R 44 236 066,00 |
| Solid Waste Removal | R 29 087 643,00 |
| Roads | R 27 536 765,00 |
| Water Distribution | R 27 080 234,00 |
| Sewerage | R 25 984 431,00 |
| Administrative and Corporate Support | R 15 380 335,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 6 293 637,00 |
| Community Parks (including Nurseries) | R 5 016 855,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 4 404 842,00 |
| Community Halls and Facilities | R 3 266 865,00 |
| Disaster Management | R 773 043,00 |
| Property Services | R 533 041,00 |
| Police Forces, Traffic and Street Parking Control | R 487 234,00 |
| Sports Grounds and Stadiums | R 22 511,00 |
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 | 2,236% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 27,745 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -39,118% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |