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 1,5B2022/23
Reported revenueR 1BRevenue is not necessarily cash collected
Maintenance ratio5,993%Repairs and maintenance relative to the asset base
Cash coverage-0,392 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 441 553 473,00 |
| Water Distribution | R 142 328 073,00 |
| Finance | R 124 438 608,00 |
| Water Storage | R 108 125 199,00 |
| Mayor and Council | R 84 641 902,00 |
| Roads | R 72 382 072,00 |
| Sewerage | R 67 166 330,00 |
| Security Services | R 65 924 153,00 |
| Solid Waste Removal | R 53 580 726,00 |
| Water Treatment | R 45 476 834,00 |
| Waste Water Treatment | R 38 414 521,00 |
| Administrative and Corporate Support | R 29 670 977,00 |
| Solid Waste Disposal (Landfill Sites) | R 24 215 191,00 |
| Recreational Facilities | R 18 842 115,00 |
| Fire Fighting and Protection | R 18 377 810,00 |
| Community Parks (including Nurseries) | R 16 036 159,00 |
| Police Forces, Traffic and Street Parking Control | R 15 744 147,00 |
| Information Technology | R 14 349 631,00 |
| Human Resources | R 13 548 094,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 9 159 821,00 |
| Housing | R 7 724 989,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 5 741 717,00 |
| Valuation Service | R 4 474 157,00 |
| Fleet Management | R 4 410 888,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 278 529,00 |
| Governance Function | R 3 454 297,00 |
| Disaster Management | R 3 346 104,00 |
| Civil Defence | R 2 859 692,00 |
| Legal Services | R 2 664 231,00 |
| Biodiversity and Landscape | R 2 597 040,00 |
| Theatres | R 2 273 414,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 1 774 998,00 |
| Risk Management | R 850 164,00 |
| Tourism | R 236 687,00 |
| Public Toilets | R 117 449,00 |
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 | 5,993% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -0,392 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -42,927% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |