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 / FS192
Dihlabeng
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,1B2022/23
Reported revenueR 870,5MRevenue is not necessarily cash collected
Maintenance ratio0,459%Repairs and maintenance relative to the asset base
Cash coverage2,357 monthsLiquidity indicator
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 264 337 220,00 |
| Finance | R 166 951 117,00 |
| Administrative and Corporate Support | R 118 311 675,00 |
| Water Distribution | R 112 616 688,00 |
| Solid Waste Removal | R 77 449 018,00 |
| Sewerage | R 64 454 193,00 |
| Roads | R 53 442 774,00 |
| Asset Management | R 40 236 666,00 |
| Mayor and Council | R 39 583 879,00 |
| Human Resources | R 31 902 098,00 |
| Fire Fighting and Protection | R 15 891 041,00 |
| Fleet Management | R 14 171 958,00 |
| Community Parks (including Nurseries) | R 13 162 012,00 |
| Legal Services | R 12 238 621,00 |
| Police Forces, Traffic and Street Parking Control | R 12 193 429,00 |
| Governance Function | R 11 836 738,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 9 583 386,00 |
| Information Technology | R 9 505 553,00 |
| Recreational Facilities | R 9 430 601,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 6 005 543,00 |
| Housing | R 5 603 605,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 5 562 660,00 |
| Libraries and Archives | R 5 425 302,00 |
| Supply Chain Management | R 4 278 744,00 |
| Agricultural | R 3 738 173,00 |
| Development Facilitation | R 3 682 365,00 |
| Nature Conservation | R 3 412 401,00 |
| Project Management Unit | R 3 221 567,00 |
| Tourism | R 2 492 302,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 442 112,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 555 261,00 |
| Economic Development/Planning | R 1 180 238,00 |
| Child Care Facilities | R 1 127 873,00 |
| Security Services | R 1 119 102,00 |
| Disaster Management | R 663 383,00 |
| Cultural Matters | R 428 463,00 |
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 | 0,459% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,357 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -29,73% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |