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 / FS193
Nketoana
A closer look at the financial evidence behind your local government.
Reported expenditureR 728,9M2024/25
Reported revenueR 576,2MRevenue is not necessarily cash collected
Maintenance ratio0,799%Repairs and maintenance relative to the asset base
Cash coverage1,016 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 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 157 298 341,00 |
| Water Distribution | R 110 077 006,00 |
| Finance | R 102 763 325,00 |
| Waste Water Treatment | R 65 807 686,00 |
| Solid Waste Removal | R 53 595 632,00 |
| Water Treatment | R 48 872 798,00 |
| Administrative and Corporate Support | R 37 243 821,00 |
| Community Parks (including Nurseries) | R 35 101 587,00 |
| Community Halls and Facilities | R 34 973 553,00 |
| Roads | R 21 085 882,00 |
| Mayor and Council | R 18 565 986,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 16 624 007,00 |
| Housing | R 9 517 675,00 |
| Police Forces, Traffic and Street Parking Control | R 8 835 774,00 |
| Fleet Management | R 3 467 732,00 |
| Economic Development/Planning | R 2 932 631,00 |
| Human Resources | R 1 174 958,00 |
| Recreational Facilities | R 548 204,00 |
| Tourism | R 407 266,00 |
| Property Services | R 8 462,00 |
| Asset Management | -R 4 538,00 |
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 | 0,799% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,016 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -26,508% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |