Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
Municipality directoryEvidence note 01
2023/24 2022/23 2021/22 2020/21 2019/20 2018/19 2017/18 2016/17
Gauteng / B / GT485
Rand West City
A closer look at the financial evidence behind your local government.
Reported expenditureR 2,8B2022/23
Reported revenueR 2,3BRevenue is not necessarily cash collected
Maintenance ratio0,985%Repairs and maintenance relative to the asset base
Cash coverage1,85 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 2,8B | R 2,3B |
| 2023/24 | R 3,2B | R 2,8B |
| 2024/25 | R 3,7B | R 2,9B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,985% |
| 2023/24 | 1,426% |
| 2024/25 | 2,068% |
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 1 141 212 024,00 |
| Water Distribution | R 538 032 654,00 |
| Solid Waste Removal | R 215 584 692,00 |
| Administrative and Corporate Support | R 188 142 640,00 |
| Mayor and Council | R 99 542 333,00 |
| Valuation Service | R 76 480 182,00 |
| Police Forces, Traffic and Street Parking Control | R 69 748 947,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 60 591 257,00 |
| Sewerage | R 44 382 763,00 |
| Waste Water Treatment | R 34 593 732,00 |
| Libraries and Archives | R 33 853 883,00 |
| Solid Waste Disposal (Landfill Sites) | R 28 384 719,00 |
| Information Technology | R 27 632 904,00 |
| Roads | R 25 845 065,00 |
| Fleet Management | R 21 617 066,00 |
| Community Parks (including Nurseries) | R 21 558 594,00 |
| Licensing and Regulation | R 21 536 043,00 |
| Legal Services | R 19 700 669,00 |
| Asset Management | R 18 558 630,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 14 989 772,00 |
| Sports Grounds and Stadiums | R 13 480 098,00 |
| Health Services | R 11 817 723,00 |
| Human Resources | R 8 831 550,00 |
| Supply Chain Management | R 8 332 909,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 7 644 606,00 |
| Property Services | R 7 565 659,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 7 371 270,00 |
| Governance Function | R 4 528 041,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 3 503 858,00 |
| Economic Development/Planning | R 3 340 485,00 |
| Risk Management | R 2 808 524,00 |
| Project Management Unit | R 2 343 712,00 |
| Housing | R 2 110 106,00 |
| Finance | R 1 134 316,00 |
| Agricultural | R 667 977,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - 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 | 0,985% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,85 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -20,751% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |