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 4,3B2022/23
Reported revenueR 2,9BRevenue is not necessarily cash collected
Maintenance ratio0,728%Repairs and maintenance relative to the asset base
Cash coverage-3,375 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 1 121 836 046,00 |
| Water Distribution | R 928 253 157,00 |
| Finance | R 546 332 830,00 |
| Sewerage | R 266 123 932,00 |
| Administrative and Corporate Support | R 210 741 594,00 |
| Mayor and Council | R 195 330 270,00 |
| Solid Waste Disposal (Landfill Sites) | R 184 115 305,00 |
| Security Services | R 130 479 212,00 |
| Roads | R 127 033 191,00 |
| Community Halls and Facilities | R 82 066 908,00 |
| Police Forces, Traffic and Street Parking Control | R 54 768 345,00 |
| Fire Fighting and Protection | R 46 572 897,00 |
| Community Parks (including Nurseries) | R 46 238 126,00 |
| Information Technology | R 45 075 413,00 |
| Asset Management | R 33 798 556,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 32 606 742,00 |
| Storm Water Management | R 29 369 736,00 |
| Human Resources | R 28 975 961,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 28 075 873,00 |
| Legal Services | R 22 159 376,00 |
| Housing | R 21 149 810,00 |
| Solid Waste Removal | R 19 923 201,00 |
| Supply Chain Management | R 17 593 067,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 12 060 695,00 |
| Health Services | R 10 220 280,00 |
| Libraries and Archives | R 9 142 037,00 |
| Project Management Unit | R 8 861 682,00 |
| Governance Function | R 6 432 031,00 |
| Valuation Service | R 5 707 368,00 |
| Street Lighting and Signal Systems | R 5 296 599,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 867 179,00 |
| Recreational Facilities | R 3 776 605,00 |
| Markets | R 3 177 175,00 |
| Sports Grounds and Stadiums | R 2 578 065,00 |
| Air Transport | R 482 702,00 |
| Property Services | R 104 157,00 |
| Disaster Management | R 6 253,00 |
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 | 0,728% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -3,375 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -47,015% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |