Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
Municipality directoryEvidence note 01 Evidence note 02
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 / FS192
Dihlabeng
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,2B2023/24
Reported revenueR 1,2BRevenue is not necessarily cash collected
Maintenance ratio0,764%Repairs and maintenance relative to the asset base
Cash coverage0,587 monthsLiquidity indicator
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 1,1B | R 870,5M |
| 2023/24 | R 1,2B | R 1,2B |
| 2024/25 | R 1,3B | R 1B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,459% |
| 2023/24 | 0,764% |
| 2024/25 | 1,536% |
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 317 878 392,00 |
| Finance | R 193 790 250,00 |
| Water Distribution | R 155 570 611,00 |
| Administrative and Corporate Support | R 113 651 884,00 |
| Solid Waste Removal | R 90 242 097,00 |
| Sewerage | R 77 818 199,00 |
| Roads | R 49 950 274,00 |
| Mayor and Council | R 41 503 630,00 |
| Human Resources | R 29 992 784,00 |
| Fire Fighting and Protection | R 16 878 967,00 |
| Fleet Management | R 14 030 944,00 |
| Asset Management | R 12 917 598,00 |
| Police Forces, Traffic and Street Parking Control | R 12 771 574,00 |
| Community Parks (including Nurseries) | R 12 595 635,00 |
| Governance Function | R 11 896 320,00 |
| Information Technology | R 9 988 292,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 9 163 593,00 |
| Legal Services | R 9 020 990,00 |
| Recreational Facilities | R 8 310 337,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 6 435 683,00 |
| Housing | R 5 992 422,00 |
| Libraries and Archives | R 5 296 689,00 |
| Supply Chain Management | R 4 646 234,00 |
| Development Facilitation | R 4 276 129,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 866 307,00 |
| Agricultural | R 3 467 257,00 |
| Nature Conservation | R 3 408 735,00 |
| Project Management Unit | R 3 333 035,00 |
| Tourism | R 2 970 024,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 614 743,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 311 707,00 |
| Economic Development/Planning | R 1 177 333,00 |
| Security Services | R 1 109 981,00 |
| Child Care Facilities | R 1 038 812,00 |
| Disaster Management | R 787 323,00 |
| Cultural Matters | R 441 698,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceOutstanding
Audit evidenceQualified
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 evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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 | 0,764% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,587 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -0,47% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |