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 3,2B2023/24
Reported revenueR 2,8BRevenue is not necessarily cash collected
Maintenance ratio1,426%Repairs and maintenance relative to the asset base
Cash coverage17,265 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 1 015 778 693,00 |
| Water Distribution | R 673 815 367,00 |
| Finance | R 349 250 728,00 |
| Solid Waste Removal | R 294 229 918,00 |
| Mayor and Council | R 122 123 407,00 |
| Asset Management | R 102 997 096,00 |
| Police Forces, Traffic and Street Parking Control | R 76 888 721,00 |
| Solid Waste Disposal (Landfill Sites) | R 66 313 870,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 65 807 084,00 |
| Fleet Management | R 49 189 291,00 |
| Valuation Service | R 35 819 498,00 |
| Sewerage | R 35 270 412,00 |
| Libraries and Archives | R 33 421 225,00 |
| Roads | R 29 202 997,00 |
| Administrative and Corporate Support | R 24 786 645,00 |
| Waste Water Treatment | R 24 685 886,00 |
| Information Technology | R 24 371 537,00 |
| Community Parks (including Nurseries) | R 22 628 070,00 |
| Licensing and Regulation | R 20 208 856,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 19 233 738,00 |
| Legal Services | R 18 492 628,00 |
| Sports Grounds and Stadiums | R 13 453 975,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 12 824 386,00 |
| Health Services | R 12 734 566,00 |
| Property Services | R 10 041 307,00 |
| Supply Chain Management | R 8 910 545,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 7 802 105,00 |
| Governance Function | R 6 274 012,00 |
| Project Management Unit | R 4 561 930,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 4 171 966,00 |
| Economic Development/Planning | R 3 021 319,00 |
| Risk Management | R 2 936 866,00 |
| Housing | R 1 283 548,00 |
| Pollution Control | R 699 890,00 |
| Agricultural | R 679 191,00 |
| Museums and Art Galleries | R 35 457,00 |
| Human Resources | -R 965 975,00 |
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 | 1,426% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 17,265 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -12,24% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |