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 / FS196
Mantsopa
A closer look at the financial evidence behind your local government.
Reported expenditureR 363,8M2022/23
Reported revenueR 340MRevenue is not necessarily cash collected
Maintenance ratioNot reportedRepairs and maintenance relative to the asset base
Cash coverage-2,964 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 363,8M | R 340M |
| 2023/24 | Not reported | Not reported |
| 2024/25 | R 572,3M | R 404,4M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | Not reported |
| 2023/24 | Not reported |
| 2024/25 | 0,576% |
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 163 468 807,00 |
| Electricity | R 61 786 178,00 |
| Waste Water Treatment | R 25 845 467,00 |
| Mayor and Council | R 25 422 439,00 |
| Roads | R 18 901 913,00 |
| Solid Waste Removal | R 12 504 317,00 |
| Water Treatment | R 10 987 980,00 |
| Administrative and Corporate Support | R 9 893 953,00 |
| Fire Fighting and Protection | R 6 957 643,00 |
| Community Parks (including Nurseries) | R 4 787 559,00 |
| Housing | R 3 937 300,00 |
| Water Distribution | R 3 937 038,00 |
| Property Services | R 3 293 580,00 |
| Human Resources | R 2 550 638,00 |
| Governance Function | R 2 382 843,00 |
| Economic Development/Planning | R 2 294 286,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 1 787 232,00 |
| Information Technology | R 1 680 541,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 962 706,00 |
| Risk Management | R 486 610,00 |
| Project Management Unit | -R 97 476,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Source link unavailableOutstanding
Source link unavailableQualified
Audit evidenceOutstanding
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Source link unavailableQualified
Source link unavailableAn 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 | Not reported | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -2,964 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -6,983% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |