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 746,2M2022/23
Reported revenueR 513MRevenue is not necessarily cash collected
Maintenance ratio0,357%Repairs and maintenance relative to the asset base
Cash coverage1,074 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 |
|---|---|
| Finance | R 161 016 703,00 |
| Electricity | R 147 003 533,00 |
| Water Treatment | R 134 687 193,00 |
| Waste Water Treatment | R 60 457 046,00 |
| Solid Waste Removal | R 59 753 308,00 |
| Roads | R 57 136 511,00 |
| Administrative and Corporate Support | R 33 419 689,00 |
| Community Parks (including Nurseries) | R 30 641 409,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 17 895 053,00 |
| Mayor and Council | R 14 438 206,00 |
| Police Forces, Traffic and Street Parking Control | R 10 030 512,00 |
| Water Distribution | R 8 738 880,00 |
| Community Halls and Facilities | R 4 785 305,00 |
| Housing | R 4 090 509,00 |
| Economic Development/Planning | R 1 834 006,00 |
| Tourism | R 285 155,00 |
| Recreational Facilities | R 212,00 |
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 | 0,357% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,074 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -45,456% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |