Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
Municipality directoryEvidence note 01
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 / FS204
Metsimaholo
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,8B2023/24
Reported revenueR 1,7BRevenue is not necessarily cash collected
Maintenance ratio2,398%Repairs and maintenance relative to the asset base
Cash coverage1,45 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 1,6B | R 1,5B |
| 2023/24 | R 1,8B | R 1,7B |
| 2024/25 | R 1,7B | R 1,8B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,814% |
| 2023/24 | 2,398% |
| 2024/25 | 2,148% |
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 |
|---|---|
| Water Distribution | R 574 935 646,00 |
| Electricity | R 491 605 537,00 |
| Administrative and Corporate Support | R 115 429 468,00 |
| Solid Waste Removal | R 97 824 693,00 |
| Sewerage | R 69 868 552,00 |
| Roads | R 56 064 838,00 |
| Mayor and Council | R 45 785 900,00 |
| Housing | R 44 497 418,00 |
| Asset Management | R 40 089 555,00 |
| Community Parks (including Nurseries) | R 35 326 207,00 |
| Security Services | R 32 759 679,00 |
| Fire Fighting and Protection | R 29 913 052,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 28 416 405,00 |
| Information Technology | R 27 595 938,00 |
| Police Forces, Traffic and Street Parking Control | R 21 991 640,00 |
| Legal Services | R 17 425 242,00 |
| Property Services | R 12 650 242,00 |
| Human Resources | R 12 384 899,00 |
| Economic Development/Planning | R 10 725 556,00 |
| Finance | R 6 632 381,00 |
| Supply Chain Management | R 5 795 607,00 |
| Project Management Unit | R 3 920 866,00 |
| Tourism | R 3 647 481,00 |
| Governance Function | R 3 301 469,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 2 646 733,00 |
| Risk Management | R 2 602 042,00 |
| Recreational Facilities | R 2 482 006,00 |
| Disaster Management | R 2 351 148,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 169 973,00 |
| Civil Defence | R 2 010 787,00 |
| Community Halls and Facilities | R 1 389 919,00 |
| Regional Planning and Development | R 1 365 703,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 248 283,00 |
| Aged Care | R 706 005,00 |
| Sports Grounds and Stadiums | R 164 647,00 |
| Storm Water Management | R 55 801,00 |
| Theatres | R 34 413,00 |
| Libraries and Archives | R 491,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
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 | 2,398% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,45 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -6,111% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |