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 1,1B2022/23
Reported revenueR 799,5MRevenue is not necessarily cash collected
Maintenance ratio3,918%Repairs and maintenance relative to the asset base
Cash coverage-1,839 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 345 296 648,00 |
| Electricity | R 272 833 087,00 |
| Roads | R 158 079 917,00 |
| Administrative and Corporate Support | R 76 209 446,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 67 642 118,00 |
| Water Distribution | R 67 223 653,00 |
| Mayor and Council | R 35 983 225,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 32 824 987,00 |
| Storm Water Management | R 31 547 455,00 |
| Solid Waste Disposal (Landfill Sites) | R 4 111 019,00 |
| Fire Fighting and Protection | R 2 989 801,00 |
| Water Treatment | R 2 230 079,00 |
| Community Parks (including Nurseries) | R 2 085 053,00 |
| Housing | R 515 596,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 191 019,00 |
| Economic Development/Planning | R 89 693,00 |
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 | 3,918% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -1,839 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -37,568% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |