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 Evidence note 04
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 5,1B2024/25
Reported revenueR 3,7BRevenue is not necessarily cash collected
Maintenance ratio1,598%Repairs and maintenance relative to the asset base
Cash coverage-4,964 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.
Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 |
|---|---|
| Water Distribution | R 1 559 069 819,00 |
| Electricity | R 1 161 428 328,00 |
| Finance | R 458 738 136,00 |
| Sewerage | R 404 899 745,00 |
| Solid Waste Disposal (Landfill Sites) | R 267 159 563,00 |
| Administrative and Corporate Support | R 204 888 865,00 |
| Mayor and Council | R 177 534 125,00 |
| Security Services | R 151 171 275,00 |
| Community Halls and Facilities | R 80 918 183,00 |
| Roads | R 73 176 373,00 |
| Police Forces, Traffic and Street Parking Control | R 61 552 758,00 |
| Fire Fighting and Protection | R 56 646 993,00 |
| Community Parks (including Nurseries) | R 41 993 715,00 |
| Legal Services | R 40 874 886,00 |
| Information Technology | R 40 746 780,00 |
| Human Resources | R 38 569 209,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 33 720 442,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 32 937 731,00 |
| Asset Management | R 30 604 748,00 |
| Storm Water Management | R 27 284 220,00 |
| Housing | R 22 782 316,00 |
| Supply Chain Management | R 20 154 036,00 |
| Solid Waste Removal | R 17 744 005,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 13 813 816,00 |
| Health Services | R 10 627 220,00 |
| Libraries and Archives | R 7 972 944,00 |
| Project Management Unit | R 7 183 665,00 |
| Governance Function | R 6 333 742,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 5 501 445,00 |
| Street Lighting and Signal Systems | R 5 158 242,00 |
| Markets | R 3 789 528,00 |
| Recreational Facilities | R 3 076 629,00 |
| Valuation Service | R 3 074 133,00 |
| Sports Grounds and Stadiums | R 2 531 279,00 |
| Air Transport | R 551 597,00 |
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 | 1,598% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -4,964 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -37,829% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |