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 774,2M2022/23
Reported revenueR 638,2MRevenue is not necessarily cash collected
Maintenance ratio0,402%Repairs and maintenance relative to the asset base
Cash coverage7,139 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 133 531 007,00 |
| Electricity | R 112 727 465,00 |
| Roads | R 111 793 919,00 |
| Sewerage | R 71 241 912,00 |
| Mayor and Council | R 69 565 959,00 |
| Finance | R 59 208 969,00 |
| Solid Waste Removal | R 47 750 638,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 27 567 841,00 |
| Housing | R 17 383 972,00 |
| Security Services | R 16 680 962,00 |
| Administrative and Corporate Support | R 16 465 963,00 |
| Property Services | R 15 497 204,00 |
| Human Resources | R 13 951 620,00 |
| Sports Grounds and Stadiums | R 11 247 508,00 |
| Police Forces, Traffic and Street Parking Control | R 9 026 079,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 7 407 133,00 |
| Governance Function | R 4 317 979,00 |
| Project Management Unit | R 4 098 840,00 |
| Information Technology | R 4 053 267,00 |
| Asset Management | R 3 996 748,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 982 826,00 |
| Fleet Management | R 2 766 597,00 |
| Legal Services | R 2 359 787,00 |
| Solid Waste Disposal (Landfill Sites) | R 2 257 688,00 |
| Supply Chain Management | R 2 185 603,00 |
| Disaster Management | R 1 584 471,00 |
| Libraries and Archives | R 1 016 860,00 |
| Fire Fighting and Protection | R 365 277,00 |
| Community Halls and Facilities | R 66 417,00 |
| Risk Management | R 52 671,00 |
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 | 0,402% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 7,139 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -21,304% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |