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 / GT484
Merafong City
A closer look at the financial evidence behind your local government.
Reported expenditureR 3,3B2023/24
Reported revenueR 2,6BRevenue is not necessarily cash collected
Maintenance ratio0,084%Repairs and maintenance relative to the asset base
Cash coverage-1,757 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 2,4B | R 2B |
| 2023/24 | R 3,3B | R 2,6B |
| 2024/25 | R 3,6B | R 2,2B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | Not reported |
| 2023/24 | 0,084% |
| 2024/25 | 0,912% |
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 |
|---|---|
| Water Distribution | R 947 717 273,00 |
| Valuation Service | R 691 123 428,00 |
| Electricity | R 565 380 760,00 |
| Finance | R 259 626 556,00 |
| Roads | R 84 377 160,00 |
| Human Resources | R 81 668 884,00 |
| Road and Traffic Regulation | R 76 197 279,00 |
| Security Services | R 54 199 664,00 |
| Mayor and Council | R 52 743 757,00 |
| Solid Waste Removal | R 45 334 919,00 |
| Project Management Unit | R 44 262 504,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 42 962 268,00 |
| Fleet Management | R 42 308 351,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 40 096 872,00 |
| Libraries and Archives | R 31 373 684,00 |
| Waste Water Treatment | R 31 128 764,00 |
| Legal Services | R 28 402 628,00 |
| Community Parks (including Nurseries) | R 25 655 134,00 |
| Storm Water Management | R 20 581 353,00 |
| Administrative and Corporate Support | R 15 560 391,00 |
| Housing | R 12 164 092,00 |
| Water Treatment | R 9 173 035,00 |
| Economic Development/Planning | R 7 366 470,00 |
| Sewerage | R 6 990 335,00 |
| Community Halls and Facilities | R 6 417 305,00 |
| Information Technology | R 6 226 748,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 6 035 678,00 |
| Police Forces, Traffic and Street Parking Control | R 5 514 670,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 756 288,00 |
| Governance Function | R 4 729 397,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 3 008 375,00 |
| Supply Chain Management | R 2 037 765,00 |
| Risk Management | R 1 663 046,00 |
| Public Transport | R 1 565 630,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 059 261,00 |
| Literacy Programmes | R 955 780,00 |
| Animal Care and Diseases | R 329 026,00 |
| Recreational Facilities | R 258 286,00 |
| Aged Care | R 6 250,00 |
| Property Services | -R 5 884,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Source link unavailableAdverse opinion
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
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
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
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 | 0,084% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -1,757 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -26,617% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |