Municipality directoryFree State / B / FS185
Nala
A closer look at the financial evidence behind your local government.
Insufficient evidence
Available financial reporting years
Financial resilience: a transparent indicator of financial position. Understand the calculation
Reported expenditureNot reported2023/24
Reported revenueNot reportedRevenue is not necessarily cash collected
Maintenance ratioNot reportedRepairs and maintenance relative to the asset base
Cash coverageNot reportedLiquidity indicator
Evidence note 01Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endNo reported values are available for this chart.
Maintenance over time
No reported values are available for this chart.
Where expenditure goes
No expenditure breakdown is reported for this year.
Reporting & compliance
The audit record.
2023/24Qualified
Audit evidence2022/23Qualified
Source link unavailable2021/22Qualified
Source link unavailable2020/21Outstanding
Source link unavailable2019/20Qualified
Source link unavailable2018/19Disclaimer of opinion
Audit evidence2017/18Qualified
Source link unavailable2016/17Unqualified - Emphasis of Matter items
Audit evidence2015/16Unqualified - Emphasis of Matter items
Audit evidence2014/15Unqualified - Emphasis of Matter items
Audit evidence2013/14Disclaimer of opinion
Audit evidence2012/13Disclaimer of opinion
Source link unavailable2011/12Outstanding
Audit evidence2010/11Outstanding
Source link unavailable An 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 | Not reported | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | Not reported | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | Not reported | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. | |