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 Evidence note 04
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 322M2024/25
Reported revenueR 281,3MRevenue is not necessarily cash collected
Maintenance ratio0,909%Repairs and maintenance relative to the asset base
Cash coverage-0,159 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.
Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 61 056 709,00 |
| Electricity | R 49 439 878,00 |
| Governance Function | R 39 305 711,00 |
| Water Distribution | R 38 748 367,00 |
| Sewerage | R 37 233 370,00 |
| Solid Waste Removal | R 26 314 919,00 |
| Community Parks (including Nurseries) | R 18 622 892,00 |
| Mayor and Council | R 15 941 648,00 |
| Administrative and Corporate Support | R 15 916 558,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 7 251 790,00 |
| Project Management Unit | R 3 035 092,00 |
| Property Services | R 2 690 723,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 928 790,00 |
| Roads | R 1 800 708,00 |
| Information Technology | R 1 360 352,00 |
| Economic Development/Planning | R 1 206 447,00 |
| Risk Management | R 111 020,00 |
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 | 0,909% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -0,159 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -14,475% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |