Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 1,3B2024/25
Reported revenueR 1BRevenue is not necessarily cash collected
Maintenance ratio1,536%Repairs and maintenance relative to the asset base
Cash coverage2,077 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 359 551 893,00 |
| Water Distribution | R 161 466 760,00 |
| Finance | R 148 330 499,00 |
| Administrative and Corporate Support | R 133 943 145,00 |
| Solid Waste Removal | R 116 993 612,00 |
| Sewerage | R 94 109 537,00 |
| Roads | R 53 466 900,00 |
| Mayor and Council | R 43 143 476,00 |
| Human Resources | R 29 852 767,00 |
| Fire Fighting and Protection | R 16 507 436,00 |
| Asset Management | R 15 366 322,00 |
| Police Forces, Traffic and Street Parking Control | R 14 242 563,00 |
| Community Parks (including Nurseries) | R 12 067 698,00 |
| Governance Function | R 11 953 130,00 |
| Legal Services | R 11 919 602,00 |
| Fleet Management | R 11 821 642,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 9 720 529,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 8 560 232,00 |
| Recreational Facilities | R 7 514 379,00 |
| Information Technology | R 6 953 971,00 |
| Development Facilitation | R 6 476 220,00 |
| Housing | R 5 735 485,00 |
| Libraries and Archives | R 5 454 403,00 |
| Project Management Unit | R 4 021 505,00 |
| Nature Conservation | R 3 493 175,00 |
| Agricultural | R 3 424 414,00 |
| Supply Chain Management | R 3 193 216,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 095 716,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 962 396,00 |
| Tourism | R 2 838 541,00 |
| Economic Development/Planning | R 1 397 233,00 |
| Security Services | R 1 226 957,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 013 600,00 |
| Disaster Management | R 924 378,00 |
| Child Care Facilities | R 881 583,00 |
| Cultural Matters | R 430 402,00 |
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 | 1,536% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,077 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -27,013% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |