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 / FS194
Maluti-a-Phofung
A closer look at the financial evidence behind your local government.
Reported expenditureR 2,5B2022/23
Reported revenueR 1,4BRevenue is not necessarily cash collected
Maintenance ratio0,821%Repairs and maintenance relative to the asset base
Cash coverage2,5 monthsLiquidity indicator
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 1 251 280 767,00 |
| Asset Management | R 312 487 032,00 |
| Finance | R 210 280 011,00 |
| Mayor and Council | R 112 402 252,00 |
| Solid Waste Removal | R 71 921 351,00 |
| Water Distribution | R 68 611 085,00 |
| Waste Water Treatment | R 64 316 637,00 |
| Security Services | R 54 353 677,00 |
| Sports Grounds and Stadiums | R 45 930 408,00 |
| Fire Fighting and Protection | R 38 005 845,00 |
| Roads | R 35 905 877,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 31 751 612,00 |
| Administrative and Corporate Support | R 27 587 413,00 |
| Police Forces, Traffic and Street Parking Control | R 22 913 811,00 |
| Legal Services | R 22 395 688,00 |
| Human Resources | R 21 829 713,00 |
| Supply Chain Management | R 17 944 269,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 12 701 230,00 |
| Civil Defence | R 11 777 130,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 10 395 514,00 |
| Information Technology | R 8 613 030,00 |
| Economic Development/Planning | R 7 984 055,00 |
| Governance Function | R 7 375 068,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 6 986 295,00 |
| Libraries and Archives | R 6 688 159,00 |
| Housing | R 5 052 986,00 |
| Literacy Programmes | R 3 565 098,00 |
| Property Services | R 3 312 113,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 860 484,00 |
| Tourism | R 1 805 675,00 |
| Risk Management | R 1 199 324,00 |
| Population Development | R 611 597,00 |
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 | 0,821% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,5 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -80,046% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |