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 / FS203
Ngwathe
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,2B2023/24
Reported revenueR 1,1BRevenue is not necessarily cash collected
Maintenance ratio3,009%Repairs and maintenance relative to the asset base
Cash coverage-2,147 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 1,1B | R 799,5M |
| 2023/24 | R 1,2B | R 1,1B |
| 2024/25 | R 1,4B | R 900,2M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 3,918% |
| 2023/24 | 3,009% |
| 2024/25 | 0,796% |
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 424 736 849,00 |
| Electricity | R 359 727 071,00 |
| Roads | R 121 047 654,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 62 366 615,00 |
| Administrative and Corporate Support | R 51 424 010,00 |
| Water Distribution | R 43 985 840,00 |
| Mayor and Council | R 43 846 371,00 |
| Storm Water Management | R 33 300 361,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 32 310 784,00 |
| Water Treatment | R 19 966 261,00 |
| Solid Waste Disposal (Landfill Sites) | R 15 519 704,00 |
| Fire Fighting and Protection | R 7 779 708,00 |
| Community Parks (including Nurseries) | R 6 508 092,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 015 141,00 |
| Recreational Facilities | R 2 591 087,00 |
| Housing | R 2 344 589,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Source link unavailableQualified
Audit evidenceQualified
Source link unavailableQualified
Audit evidenceQualified
Source link unavailableDisclaimer of opinion
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceOutstanding
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 | 3,009% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -2,147 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -14,587% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |