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 / FS201
Moqhaka
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,7B2024/25
Reported revenueR 1,3BRevenue is not necessarily cash collected
Maintenance ratio8,081%Repairs and maintenance relative to the asset base
Cash coverage-0,577 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 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 593 105 890,00 |
| Finance | R 175 495 081,00 |
| Water Storage | R 150 444 518,00 |
| Mayor and Council | R 93 305 186,00 |
| Sewerage | R 92 990 892,00 |
| Roads | R 86 152 077,00 |
| Solid Waste Removal | R 76 857 266,00 |
| Security Services | R 61 799 591,00 |
| Waste Water Treatment | R 46 248 680,00 |
| Water Treatment | R 38 361 612,00 |
| Administrative and Corporate Support | R 35 248 015,00 |
| Solid Waste Disposal (Landfill Sites) | R 30 964 839,00 |
| Water Distribution | R 27 438 551,00 |
| Recreational Facilities | R 26 009 104,00 |
| Community Parks (including Nurseries) | R 22 448 319,00 |
| Fire Fighting and Protection | R 19 622 019,00 |
| Information Technology | R 18 604 702,00 |
| Police Forces, Traffic and Street Parking Control | R 18 078 902,00 |
| Human Resources | R 15 783 865,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 10 532 601,00 |
| Housing | R 8 612 088,00 |
| Legal Services | R 7 645 553,00 |
| Fleet Management | R 6 285 963,00 |
| Valuation Service | R 5 083 027,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 906 178,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 835 271,00 |
| Disaster Management | R 4 347 882,00 |
| Governance Function | R 4 095 735,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 2 945 171,00 |
| Biodiversity and Landscape | R 2 822 177,00 |
| Civil Defence | R 2 617 951,00 |
| Theatres | R 2 059 717,00 |
| Tourism | R 1 316 492,00 |
| Risk Management | R 962 892,00 |
| Public Toilets | R 37 310,00 |
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 | 8,081% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -0,577 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -32,763% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |