Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
Municipality directoryEvidence note 01 Evidence note 02
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 1,6B2022/23
Reported revenueR 1,5BRevenue is not necessarily cash collected
Maintenance ratio1,814%Repairs and maintenance relative to the asset base
Cash coverage0,162 monthsLiquidity indicator
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 1,6B | 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 502 627 776,00 |
| Electricity | R 423 133 286,00 |
| Solid Waste Removal | R 90 250 452,00 |
| Administrative and Corporate Support | R 76 703 827,00 |
| Housing | R 75 775 604,00 |
| Sewerage | R 67 443 160,00 |
| Roads | R 58 200 642,00 |
| Mayor and Council | R 42 862 128,00 |
| Community Parks (including Nurseries) | R 31 190 649,00 |
| Security Services | R 27 863 475,00 |
| Fire Fighting and Protection | R 27 774 682,00 |
| Economic Development/Planning | R 20 208 058,00 |
| Information Technology | R 19 233 654,00 |
| Police Forces, Traffic and Street Parking Control | R 18 858 393,00 |
| Property Services | R 17 361 767,00 |
| Asset Management | R 13 863 932,00 |
| Human Resources | R 9 719 549,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 9 000 129,00 |
| Legal Services | R 8 661 672,00 |
| Supply Chain Management | R 8 537 867,00 |
| Finance | R 5 950 469,00 |
| Tourism | R 3 762 885,00 |
| Project Management Unit | R 3 534 419,00 |
| Governance Function | R 3 098 357,00 |
| Disaster Management | R 2 392 540,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 2 388 866,00 |
| Risk Management | R 2 191 036,00 |
| Recreational Facilities | R 2 076 202,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 046 178,00 |
| Civil Defence | R 1 870 455,00 |
| Regional Planning and Development | R 1 304 803,00 |
| Community Halls and Facilities | R 1 252 021,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 054 638,00 |
| Storm Water Management | R 92 182,00 |
| Aged Care | R 83 848,00 |
| Sports Grounds and Stadiums | R 50 758,00 |
| Theatres | R 13 430,00 |
| Libraries and Archives | R 495,00 |
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 | 1,814% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,162 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -6,627% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |