Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
Municipality directoryEvidence note 01 Evidence note 02
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 3,6B2024/25
Reported revenueR 2,2BRevenue is not necessarily cash collected
Maintenance ratio0,912%Repairs and maintenance relative to the asset base
Cash coverage1,239 monthsLiquidity indicator
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 969 888 117,00 |
| Electricity | R 873 191 993,00 |
| Valuation Service | R 430 839 849,00 |
| Finance | R 209 515 761,00 |
| Solid Waste Removal | R 152 141 469,00 |
| Sewerage | R 80 423 713,00 |
| Road and Traffic Regulation | R 78 391 417,00 |
| Human Resources | R 76 337 362,00 |
| Roads | R 64 367 819,00 |
| Mayor and Council | R 63 109 185,00 |
| Legal Services | R 62 151 370,00 |
| Project Management Unit | R 61 206 436,00 |
| Security Services | R 60 859 574,00 |
| Water Storage | R 58 928 752,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 38 613 827,00 |
| Libraries and Archives | R 35 374 944,00 |
| Community Halls and Facilities | R 31 239 794,00 |
| Community Parks (including Nurseries) | R 26 964 338,00 |
| Storm Water Management | R 23 584 706,00 |
| Water Treatment | R 20 965 147,00 |
| Fleet Management | R 17 496 308,00 |
| Waste Water Treatment | R 16 895 533,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 16 601 730,00 |
| Housing | R 14 523 951,00 |
| Administrative and Corporate Support | R 10 365 533,00 |
| Economic Development/Planning | R 9 662 565,00 |
| Information Technology | R 6 823 267,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 6 817 155,00 |
| Public Transport | R 6 458 892,00 |
| Police Forces, Traffic and Street Parking Control | R 6 016 060,00 |
| Risk Management | R 5 948 115,00 |
| Property Services | R 5 596 928,00 |
| Supply Chain Management | R 5 503 028,00 |
| Governance Function | R 5 289 075,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 569 052,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 3 898 557,00 |
| Literacy Programmes | R 1 989 123,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 026 113,00 |
| Animal Care and Diseases | R 505 558,00 |
| Sports Grounds and Stadiums | R 202 500,00 |
| Recreational Facilities | R 114 440,00 |
| Aged Care | R 86 700,00 |
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 | 0,912% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,239 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -63,702% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |