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 / FS205
Mafube
A closer look at the financial evidence behind your local government.
Reported expenditureR 512,3M2024/25
Reported revenueR 206MRevenue is not necessarily cash collected
Maintenance ratio0,2%Repairs and maintenance relative to the asset base
Cash coverage-6,923 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 | Not reported | Not reported |
| 2023/24 | Not reported | Not reported |
| 2024/25 | R 512,3M | R 206M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | Not reported |
| 2023/24 | Not reported |
| 2024/25 | 0,2% |
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 267 816 608,00 |
| Water Distribution | R 58 385 363,00 |
| Community Halls and Facilities | R 57 257 855,00 |
| Administrative and Corporate Support | R 31 197 968,00 |
| Mayor and Council | R 22 374 862,00 |
| Electricity | R 21 958 370,00 |
| Legal Services | R 20 410 479,00 |
| Biodiversity and Landscape | R 11 581 711,00 |
| Human Resources | R 4 759 248,00 |
| Roads | R 4 180 215,00 |
| Economic Development/Planning | R 3 028 304,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 2 280 809,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 583 466,00 |
| Information Technology | R 1 528 199,00 |
| Storm Water Management | R 1 324 600,00 |
| Sewerage | R 1 312 416,00 |
| Governance Function | R 1 242 055,00 |
| Fleet Management | R 121 114,00 |
Reporting & compliance
The audit record.
Outstanding
Audit evidenceOutstanding
Source link unavailableQualified
Audit evidenceOutstanding
Audit evidenceQualified
Source link unavailableOutstanding
Source link unavailableDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
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 | 0,2% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -6,923 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -148,682% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |