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
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 / FS184
Matjhabeng
A closer look at the financial evidence behind your local government.
Reported expenditureR 4,5B2023/24
Reported revenueR 3,7BRevenue is not necessarily cash collected
Maintenance ratio0,858%Repairs and maintenance relative to the asset base
Cash coverage-2,814 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.
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 4,3B | R 2,9B |
| 2023/24 | R 4,5B | R 3,7B |
| 2024/25 | R 5,1B | R 3,7B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,728% |
| 2023/24 | 0,858% |
| 2024/25 | 1,598% |
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 1 407 384 956,00 |
| Water Distribution | R 1 080 413 744,00 |
| Finance | R 607 662 944,00 |
| Administrative and Corporate Support | R 220 238 192,00 |
| Solid Waste Disposal (Landfill Sites) | R 213 400 603,00 |
| Sewerage | R 190 827 213,00 |
| Security Services | R 145 179 745,00 |
| Mayor and Council | R 143 953 542,00 |
| Police Forces, Traffic and Street Parking Control | R 52 991 866,00 |
| Community Halls and Facilities | R 50 329 847,00 |
| Fire Fighting and Protection | R 48 311 446,00 |
| Community Parks (including Nurseries) | R 43 204 098,00 |
| Information Technology | R 42 832 923,00 |
| Asset Management | R 33 405 782,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 32 175 279,00 |
| Human Resources | R 31 499 179,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 29 220 646,00 |
| Legal Services | R 28 304 346,00 |
| Solid Waste Removal | R 28 273 022,00 |
| Storm Water Management | R 26 469 105,00 |
| Housing | R 20 929 170,00 |
| Supply Chain Management | R 18 210 121,00 |
| Project Management Unit | R 9 324 314,00 |
| Libraries and Archives | R 8 935 795,00 |
| Roads | R 8 707 203,00 |
| Governance Function | R 6 147 800,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 6 018 223,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 5 021 914,00 |
| Valuation Service | R 2 964 809,00 |
| Street Lighting and Signal Systems | R 2 590 332,00 |
| Markets | R 2 566 469,00 |
| Recreational Facilities | R 2 498 113,00 |
| Sports Grounds and Stadiums | R 2 232 164,00 |
| Air Transport | R 488 961,00 |
| Health Services | -R 22 432 863,00 |
Reporting & compliance
The audit record.
Outstanding
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Source link unavailableOutstanding
Source link unavailableQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer 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 | 0,858% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -2,814 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -21,377% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |