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 9,1B2022/23
Reported revenueR 7,2BRevenue is not necessarily cash collected
Maintenance ratio4,573%Repairs and maintenance relative to the asset base
Cash coverage-1,157 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 3 398 418 900,00 |
| Water Distribution | R 2 003 493 922,00 |
| Finance | R 946 549 006,00 |
| Community Halls and Facilities | R 451 911 249,00 |
| Roads | R 371 450 811,00 |
| Sewerage | R 276 380 830,00 |
| Solid Waste Removal | R 194 408 849,00 |
| Security Services | R 156 664 921,00 |
| Mayor and Council | R 140 011 103,00 |
| Administrative and Corporate Support | R 118 973 492,00 |
| Human Resources | R 94 647 627,00 |
| Fire Fighting and Protection | R 89 225 033,00 |
| Police Forces, Traffic and Street Parking Control | R 74 842 697,00 |
| Fleet Management | R 69 779 811,00 |
| Housing | R 61 850 507,00 |
| Economic Development/Planning | R 59 041 211,00 |
| Health Services | R 55 123 978,00 |
| Nature Conservation | R 46 547 604,00 |
| Property Services | R 44 260 586,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 43 053 228,00 |
| Legal Services | R 41 922 058,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 40 331 422,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 37 884 030,00 |
| Storm Water Management | R 32 305 307,00 |
| Supply Chain Management | R 27 950 864,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 27 673 378,00 |
| Street Lighting and Signal Systems | R 26 383 694,00 |
| Information Technology | R 25 190 802,00 |
| Governance Function | R 18 933 207,00 |
| Libraries and Archives | R 18 628 626,00 |
| Biodiversity and Landscape | R 17 578 886,00 |
| Sports Grounds and Stadiums | R 14 030 905,00 |
| Solid Waste Disposal (Landfill Sites) | R 13 504 254,00 |
| Recreational Facilities | R 12 893 963,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 12 817 510,00 |
| Valuation Service | R 11 905 780,00 |
| Food Control | R 11 441 392,00 |
| Project Management Unit | R 11 411 908,00 |
| Street Cleaning | R 9 516 317,00 |
| Aged Care | R 8 654 780,00 |
| Museums and Art Galleries | R 4 191 403,00 |
| Laboratory Services | R 3 678 287,00 |
| Ambulance | R 2 031 726,00 |
| Civil Defence | R 1 829 639,00 |
| Markets | R 921 469,00 |
| Risk Management | R 13 153,00 |
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 | 4,573% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -1,157 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -26,339% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |