Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
Municipality directoryEvidence note 01 Evidence note 02
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 572,3M2024/25
Reported revenueR 404,4MRevenue is not necessarily cash collected
Maintenance ratio0,576%Repairs and maintenance relative to the asset base
Cash coverage5,486 monthsLiquidity indicator
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 148 872 551,00 |
| Electricity | R 116 610 659,00 |
| Property Services | R 70 339 007,00 |
| Community Halls and Facilities | R 29 119 728,00 |
| Water Treatment | R 28 519 531,00 |
| Roads | R 27 110 206,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 22 781 774,00 |
| Solid Waste Removal | R 22 309 278,00 |
| Fire Fighting and Protection | R 21 861 182,00 |
| Waste Water Treatment | R 20 005 881,00 |
| Mayor and Council | R 14 316 040,00 |
| Water Distribution | R 13 664 855,00 |
| Administrative and Corporate Support | R 7 838 965,00 |
| Fleet Management | R 5 826 422,00 |
| Community Parks (including Nurseries) | R 5 253 973,00 |
| Economic Development/Planning | R 4 429 586,00 |
| Governance Function | R 3 290 371,00 |
| Information Technology | R 3 076 496,00 |
| Housing | R 2 236 047,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 167 993,00 |
| Project Management Unit | R 1 209 261,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 939 163,00 |
| Road and Traffic Regulation | R 397 128,00 |
| Sewerage | R 105 318,00 |
| Human Resources | R 18 214,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 1 962,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
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Source link unavailableOutstanding
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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 | 0,576% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 5,486 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -41,528% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |