Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
Municipality directoryEvidence note 01
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 / FS191
Setsoto
A closer look at the financial evidence behind your local government.
Reported expenditureR 844,5M2023/24
Reported revenueR 672,1MRevenue is not necessarily cash collected
Maintenance ratio0,792%Repairs and maintenance relative to the asset base
Cash coverage3,446 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 774,2M | R 638,2M |
| 2023/24 | R 844,5M | R 672,1M |
| 2024/25 | R 886,8M | R 762M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,402% |
| 2023/24 | 0,792% |
| 2024/25 | 0,835% |
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 173 786 269,00 |
| Electricity | R 152 035 177,00 |
| Roads | R 92 858 392,00 |
| Finance | R 80 174 670,00 |
| Sewerage | R 69 762 182,00 |
| Solid Waste Removal | R 67 379 796,00 |
| Mayor and Council | R 33 333 468,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 20 770 553,00 |
| Administrative and Corporate Support | R 18 584 746,00 |
| Security Services | R 18 500 489,00 |
| Property Services | R 16 435 851,00 |
| Asset Management | R 15 096 149,00 |
| Human Resources | R 13 170 699,00 |
| Housing | R 12 893 993,00 |
| Sports Grounds and Stadiums | R 12 053 638,00 |
| Police Forces, Traffic and Street Parking Control | R 9 498 524,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 8 586 002,00 |
| Solid Waste Disposal (Landfill Sites) | R 5 834 724,00 |
| Information Technology | R 4 719 177,00 |
| Governance Function | R 4 569 278,00 |
| Project Management Unit | R 4 274 463,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 687 294,00 |
| Supply Chain Management | R 2 356 711,00 |
| Legal Services | R 2 148 204,00 |
| Fleet Management | R 1 841 458,00 |
| Disaster Management | R 1 723 355,00 |
| Water Treatment | R 804 263,00 |
| Fire Fighting and Protection | R 165 597,00 |
| Risk Management | R 84 666,00 |
| Community Halls and Facilities | R 19 462,00 |
| Health Services | -R 2 635 724,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
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 evidenceOutstanding
Audit evidenceAdverse 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 | 0,792% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,446 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -25,647% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |