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 / FS195
Phumelela
A closer look at the financial evidence behind your local government.
Reported expenditureR 326,9M2023/24
Reported revenueR 300,6MRevenue is not necessarily cash collected
Maintenance ratio-0,081%Outside comparable range · Source review needed
Cash coverage3,53 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 256,5M | R 222,5M |
| 2023/24 | R 326,9M | R 300,6M |
| 2024/25 | R 322M | R 281,3M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,782% |
| 2023/24 | -0,081% |
| 2024/25 | 0,909% |
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 56 310 703,00 |
| Finance | R 51 330 890,00 |
| Water Distribution | R 45 308 982,00 |
| Solid Waste Removal | R 40 093 963,00 |
| Governance Function | R 39 161 668,00 |
| Community Parks (including Nurseries) | R 19 179 712,00 |
| Administrative and Corporate Support | R 16 022 392,00 |
| Mayor and Council | R 15 304 872,00 |
| Sewerage | R 13 992 885,00 |
| Project Management Unit | R 11 828 135,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 6 831 478,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 4 447 880,00 |
| Roads | R 2 029 856,00 |
| Human Resources | R 1 566 303,00 |
| Information Technology | R 1 102 935,00 |
| Property Services | R 1 084 019,00 |
| Economic Development/Planning | R 988 190,00 |
| Risk Management | R 174 242,00 |
| Community Halls and Facilities | R 157 108,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
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 evidenceOutstanding
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceAdverse 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 | -0,081% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,53 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -8,76% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |