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 / FS201
Moqhaka
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,4B2023/24
Reported revenueR 1,2BRevenue is not necessarily cash collected
Maintenance ratio4,841%Repairs and maintenance relative to the asset base
Cash coverage-0,057 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 1,5B | R 1B |
| 2023/24 | R 1,4B | R 1,2B |
| 2024/25 | R 1,7B | R 1,3B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 5,993% |
| 2023/24 | 4,841% |
| 2024/25 | 8,081% |
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 554 894 521,00 |
| Mayor and Council | R 130 579 284,00 |
| Water Distribution | R 106 824 029,00 |
| Roads | R 75 090 564,00 |
| Security Services | R 72 799 574,00 |
| Finance | R 69 084 857,00 |
| Waste Water Treatment | R 59 262 687,00 |
| Solid Waste Removal | R 59 249 982,00 |
| Sewerage | R 40 971 239,00 |
| Administrative and Corporate Support | R 34 036 931,00 |
| Water Treatment | R 33 450 669,00 |
| Water Storage | R 23 788 759,00 |
| Fire Fighting and Protection | R 19 158 505,00 |
| Recreational Facilities | R 19 068 724,00 |
| Information Technology | R 18 535 995,00 |
| Community Parks (including Nurseries) | R 17 630 045,00 |
| Police Forces, Traffic and Street Parking Control | R 16 616 132,00 |
| Human Resources | R 15 166 332,00 |
| Solid Waste Disposal (Landfill Sites) | R 9 532 432,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 9 386 161,00 |
| Housing | R 7 909 616,00 |
| Valuation Service | R 6 751 502,00 |
| Fleet Management | R 5 208 452,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 804 064,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 058 181,00 |
| Governance Function | R 3 945 396,00 |
| Disaster Management | R 3 755 250,00 |
| Civil Defence | R 3 291 636,00 |
| Biodiversity and Landscape | R 3 221 867,00 |
| Legal Services | R 2 927 970,00 |
| Theatres | R 2 638 279,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 1 879 919,00 |
| Tourism | R 1 097 781,00 |
| Risk Management | R 905 301,00 |
| Public Toilets | R 38 908,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceOutstanding
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceQualified
Source link unavailableQualified
Source link unavailableQualified
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of 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 | 4,841% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -0,057 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -18,357% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |