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 / FS203
Ngwathe
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,4B2024/25
Reported revenueR 900,2MRevenue is not necessarily cash collected
Maintenance ratio0,796%Repairs and maintenance relative to the asset base
Cash coverage-3,022 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 1,1B | 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 |
|---|---|
| Electricity | R 441 961 709,00 |
| Finance | R 247 928 840,00 |
| Water Distribution | R 151 462 459,00 |
| Administrative and Corporate Support | R 101 224 896,00 |
| Roads | R 81 595 661,00 |
| Storm Water Management | R 75 629 877,00 |
| Water Treatment | R 64 863 656,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 63 349 244,00 |
| Solid Waste Disposal (Landfill Sites) | R 56 469 166,00 |
| Mayor and Council | R 45 819 059,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 42 890 005,00 |
| Fire Fighting and Protection | R 8 927 012,00 |
| Community Parks (including Nurseries) | R 6 070 475,00 |
| Recreational Facilities | R 4 634 067,00 |
| Housing | R 2 217 821,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 585 991,00 |
| Economic Development/Planning | R 137 452,00 |
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 | 0,796% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -3,022 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -55,044% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |