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 256,5M2022/23
Reported revenueR 222,5MRevenue is not necessarily cash collected
Maintenance ratio0,782%Repairs and maintenance relative to the asset base
Cash coverage-9,265 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 |
|---|---|
| Finance | R 48 498 317,00 |
| Electricity | R 41 760 031,00 |
| Water Distribution | R 33 558 316,00 |
| Governance Function | R 23 823 326,00 |
| Sewerage | R 23 140 446,00 |
| Project Management Unit | R 17 820 717,00 |
| Solid Waste Removal | R 15 921 159,00 |
| Mayor and Council | R 14 882 263,00 |
| Administrative and Corporate Support | R 12 736 346,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 8 879 101,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 6 836 784,00 |
| Information Technology | R 2 866 895,00 |
| Community Parks (including Nurseries) | R 2 387 878,00 |
| Human Resources | R 1 682 991,00 |
| Roads | R 1 565 578,00 |
| Property Services | R 103 314,00 |
| Community Halls and Facilities | R 17 557,00 |
| Risk Management | R 660,00 |
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 | 0,782% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -9,265 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -15,255% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |