Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
Municipality directoryEvidence note 01 Evidence note 02
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 333M2024/25
Reported revenueR 310,8MRevenue is not necessarily cash collected
Maintenance ratio0,957%Repairs and maintenance relative to the asset base
Cash coverage19,365 monthsLiquidity indicator
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 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 71 746 748,00 |
| Finance | R 60 608 891,00 |
| Mayor and Council | R 43 044 191,00 |
| Water Distribution | R 26 774 445,00 |
| Sewerage | R 23 962 949,00 |
| Roads | R 22 835 647,00 |
| Property Services | R 19 937 961,00 |
| Administrative and Corporate Support | R 17 289 453,00 |
| Solid Waste Removal | R 13 433 736,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 9 233 045,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 7 722 656,00 |
| Water Treatment | R 5 699 965,00 |
| Community Parks (including Nurseries) | R 5 058 995,00 |
| Community Halls and Facilities | R 3 016 514,00 |
| Police Forces, Traffic and Street Parking Control | R 2 063 319,00 |
| Disaster Management | R 470 180,00 |
| Sports Grounds and Stadiums | R 53 059,00 |
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 | 0,957% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 19,365 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -7,125% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |