Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 1,7B2024/25
Reported revenueR 1,8BRevenue is not necessarily cash collected
Maintenance ratio2,148%Repairs and maintenance relative to the asset base
Cash coverage4,706 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 |
|---|---|
| Electricity | R 511 194 992,00 |
| Water Distribution | R 465 865 021,00 |
| Administrative and Corporate Support | R 102 480 157,00 |
| Solid Waste Removal | R 100 181 585,00 |
| Sewerage | R 67 657 698,00 |
| Community Parks (including Nurseries) | R 62 937 897,00 |
| Mayor and Council | R 51 173 526,00 |
| Roads | R 40 306 482,00 |
| Security Services | R 38 590 751,00 |
| Fire Fighting and Protection | R 33 905 750,00 |
| Legal Services | R 30 404 542,00 |
| Information Technology | R 26 845 786,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 26 361 130,00 |
| Police Forces, Traffic and Street Parking Control | R 24 534 310,00 |
| Asset Management | R 18 773 391,00 |
| Economic Development/Planning | R 15 134 245,00 |
| Human Resources | R 13 634 985,00 |
| Housing | R 11 210 708,00 |
| Property Services | R 9 438 900,00 |
| Finance | R 8 459 566,00 |
| Supply Chain Management | R 5 371 786,00 |
| Project Management Unit | R 4 459 169,00 |
| Tourism | R 3 790 943,00 |
| Governance Function | R 3 384 840,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 955 926,00 |
| Disaster Management | R 2 790 980,00 |
| Risk Management | R 2 612 413,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 2 292 590,00 |
| Civil Defence | R 2 135 259,00 |
| Recreational Facilities | R 1 938 645,00 |
| Community Halls and Facilities | R 1 754 555,00 |
| Regional Planning and Development | R 1 735 962,00 |
| Aged Care | R 1 632 342,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 214 412,00 |
| Sports Grounds and Stadiums | R 112 393,00 |
| Storm Water Management | R 85 775,00 |
| Theatres | R 24 727,00 |
| Libraries and Archives | R 488,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
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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 | 2,148% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 4,706 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 3,425% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |