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
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
Gauteng / B / GT421
Emfuleni
A closer look at the financial evidence behind your local government.
Reported expenditureR 9,3B2023/24
Reported revenueR 7,9BRevenue is not necessarily cash collected
Maintenance ratio6,644%Repairs and maintenance relative to the asset base
Cash coverage-1,547 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.
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 9,1B | R 7,2B |
| 2023/24 | R 9,3B | R 7,9B |
| 2024/25 | R 11B | R 10,5B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 4,573% |
| 2023/24 | 6,644% |
| 2024/25 | 4,045% |
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 3 635 003 942,00 |
| Water Distribution | R 2 191 291 530,00 |
| Finance | R 683 210 264,00 |
| Sewerage | R 507 026 034,00 |
| Community Halls and Facilities | R 246 181 956,00 |
| Solid Waste Removal | R 228 277 802,00 |
| Property Services | R 211 783 908,00 |
| Security Services | R 167 925 362,00 |
| Human Resources | R 158 536 090,00 |
| Mayor and Council | R 147 682 306,00 |
| Roads | R 137 367 649,00 |
| Fire Fighting and Protection | R 94 751 213,00 |
| Administrative and Corporate Support | R 94 693 856,00 |
| Police Forces, Traffic and Street Parking Control | R 78 878 144,00 |
| Housing | R 66 757 801,00 |
| Economic Development/Planning | R 63 120 189,00 |
| Health Services | R 55 451 257,00 |
| Fleet Management | R 49 975 976,00 |
| Nature Conservation | R 38 050 328,00 |
| Information Technology | R 35 042 750,00 |
| Libraries and Archives | R 32 204 058,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 30 879 724,00 |
| Legal Services | R 30 576 896,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 29 716 001,00 |
| Storm Water Management | R 28 955 651,00 |
| Supply Chain Management | R 28 614 391,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 26 765 351,00 |
| Project Management Unit | R 25 746 082,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 24 818 919,00 |
| Governance Function | R 17 873 970,00 |
| Street Lighting and Signal Systems | R 16 431 458,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 16 190 064,00 |
| Sports Grounds and Stadiums | R 15 351 791,00 |
| Recreational Facilities | R 14 975 645,00 |
| Valuation Service | R 12 472 244,00 |
| Food Control | R 9 402 529,00 |
| Street Cleaning | R 8 631 378,00 |
| Solid Waste Disposal (Landfill Sites) | R 8 560 227,00 |
| Aged Care | R 7 794 307,00 |
| Media Services | R 7 005 557,00 |
| Museums and Art Galleries | R 4 480 327,00 |
| Laboratory Services | R 3 969 313,00 |
| Ambulance | R 2 578 165,00 |
| Civil Defence | R 2 159 480,00 |
| Markets | R 1 072 687,00 |
| Risk Management | R 255 027,00 |
| Biodiversity and Landscape | R 1 955,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Source link unavailableQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Source link unavailableOutstanding
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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 | 6,644% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -1,547 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -18,122% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |