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 / FS193
Nketoana
A closer look at the financial evidence behind your local government.
Reported expenditureR 977,6M2023/24
Reported revenueR 645,9MRevenue is not necessarily cash collected
Maintenance ratio0,68%Repairs and maintenance relative to the asset base
Cash coverage2,44 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 746,2M | R 513M |
| 2023/24 | R 977,6M | R 645,9M |
| 2024/25 | R 728,9M | R 576,2M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,357% |
| 2023/24 | 0,68% |
| 2024/25 | 0,799% |
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 390 579 798,00 |
| Solid Waste Removal | R 124 319 130,00 |
| Finance | R 123 475 165,00 |
| Water Treatment | R 96 219 894,00 |
| Administrative and Corporate Support | R 57 990 219,00 |
| Waste Water Treatment | R 49 486 409,00 |
| Community Parks (including Nurseries) | R 30 263 244,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 26 211 228,00 |
| Mayor and Council | R 23 478 959,00 |
| Roads | R 18 512 998,00 |
| Community Halls and Facilities | R 10 734 807,00 |
| Water Distribution | R 9 893 926,00 |
| Police Forces, Traffic and Street Parking Control | R 8 202 938,00 |
| Housing | R 4 914 661,00 |
| Economic Development/Planning | R 2 483 543,00 |
| Tourism | R 300 439,00 |
| Governance Function | R 278 588,00 |
| Human Resources | R 267 249,00 |
| Property Services | R 7 921,00 |
Reporting & compliance
The audit record.
Disclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceOutstanding
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
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 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 | 0,68% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,44 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -51,366% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |