Review source values
Reported asset values, cash or the repairs-to-asset ratio triggered a quality check. An unusual asset base or a source classification change may explain this. Raw arithmetic remains visible; the resilience score is withheld.
Municipality directoryEvidence note 01 Evidence note 02 Evidence note 03
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 / FS194
Maluti-a-Phofung
A closer look at the financial evidence behind your local government.
Reported expenditureR 3B2023/24
Reported revenueR 1,5BRevenue is not necessarily cash collected
Maintenance ratio1,448%Repairs and maintenance relative to the asset base
Cash coverage-2,409 monthsLiquidity indicator
Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
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 2,5B | R 1,4B |
| 2023/24 | R 3B | R 1,5B |
| 2024/25 | Not reported | Not reported |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,821% |
| 2023/24 | 1,448% |
| 2024/25 | Not reported |
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 1 149 944 649,00 |
| Finance | R 854 920 175,00 |
| Water Distribution | R 293 943 959,00 |
| Solid Waste Removal | R 212 527 013,00 |
| Security Services | R 62 543 259,00 |
| Mayor and Council | R 52 865 529,00 |
| Roads | R 47 290 699,00 |
| Fire Fighting and Protection | R 38 927 944,00 |
| Administrative and Corporate Support | R 32 555 700,00 |
| Legal Services | R 31 642 666,00 |
| Sports Grounds and Stadiums | R 30 006 376,00 |
| Human Resources | R 20 946 109,00 |
| Civil Defence | R 19 398 583,00 |
| Asset Management | R 17 509 190,00 |
| Supply Chain Management | R 15 188 637,00 |
| Police Forces, Traffic and Street Parking Control | R 15 014 308,00 |
| Information Technology | R 13 276 668,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 11 472 773,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 10 229 434,00 |
| Governance Function | R 8 095 157,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 7 613 613,00 |
| Economic Development/Planning | R 7 308 433,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 7 244 411,00 |
| Housing | R 4 456 799,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 868 808,00 |
| Literacy Programmes | R 3 707 114,00 |
| Tourism | R 3 475 816,00 |
| Property Services | R 3 327 987,00 |
| Libraries and Archives | R 3 310 203,00 |
| Population Development | R 3 061 293,00 |
| Risk Management | R 1 367 472,00 |
| Disaster Management | R 100 000,00 |
| Waste Water Treatment | -R 26 358 839,00 |
Reporting & compliance
The audit record.
Outstanding
Audit evidenceOutstanding
Audit evidenceOutstanding
Source link unavailableOutstanding
Audit evidenceDisclaimer of opinion
Source link unavailableOutstanding
Source link unavailableOutstanding
Source link unavailableOutstanding
Source link unavailableQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
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 | 1,448% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -2,409 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -93,124% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |