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
Gauteng / B / GT421
Emfuleni
A closer look at the financial evidence behind your local government.
Reported expenditureR 11B2024/25
Reported revenueR 10,5BRevenue is not necessarily cash collected
Maintenance ratio4,045%Repairs and maintenance relative to the asset base
Cash coverage-0,48 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 | 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 4 612 658 925,00 |
| Water Distribution | R 2 334 377 690,00 |
| Finance | R 1 097 296 375,00 |
| Sewerage | R 490 831 046,00 |
| Community Halls and Facilities | R 396 181 384,00 |
| Solid Waste Removal | R 212 412 502,00 |
| Security Services | R 187 309 156,00 |
| Roads | R 168 315 801,00 |
| Housing | R 161 907 168,00 |
| Mayor and Council | R 159 591 052,00 |
| Human Resources | R 99 197 732,00 |
| Fire Fighting and Protection | R 99 126 144,00 |
| Administrative and Corporate Support | R 96 953 954,00 |
| Police Forces, Traffic and Street Parking Control | R 81 169 503,00 |
| Economic Development/Planning | R 70 196 621,00 |
| Property Services | R 58 129 920,00 |
| Health Services | R 52 918 692,00 |
| Nature Conservation | R 47 723 898,00 |
| Street Lighting and Signal Systems | R 45 126 930,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 44 628 838,00 |
| Legal Services | R 39 299 555,00 |
| Information Technology | R 36 344 187,00 |
| Supply Chain Management | R 33 295 513,00 |
| Biodiversity and Landscape | R 32 988 124,00 |
| Libraries and Archives | R 32 952 652,00 |
| Storm Water Management | R 30 878 550,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 28 605 920,00 |
| Fleet Management | R 27 009 895,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 26 557 201,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 23 144 305,00 |
| Project Management Unit | R 22 440 935,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 21 641 292,00 |
| Governance Function | R 19 246 355,00 |
| Sports Grounds and Stadiums | R 15 977 433,00 |
| Valuation Service | R 13 459 242,00 |
| Food Control | R 9 836 544,00 |
| Recreational Facilities | R 9 360 068,00 |
| Laboratory Services | R 9 069 808,00 |
| Solid Waste Disposal (Landfill Sites) | R 8 415 719,00 |
| Street Cleaning | R 8 048 144,00 |
| Aged Care | R 7 515 124,00 |
| Media Services | R 6 579 852,00 |
| Museums and Art Galleries | R 5 758 203,00 |
| Civil Defence | R 3 300 813,00 |
| Ambulance | R 2 173 628,00 |
| Markets | R 799 857,00 |
| Risk Management | R 380 379,00 |
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 | 4,045% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -0,48 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -4,795% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |