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
Gauteng / B / GT485
Rand West City
A closer look at the financial evidence behind your local government.
Reported expenditureR 3,7B2024/25
Reported revenueR 2,9BRevenue is not necessarily cash collected
Maintenance ratio2,068%Repairs and maintenance relative to the asset base
Cash coverage1,187 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 2,8B | 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 |
|---|---|
| Finance | R 1 274 313 768,00 |
| Electricity | R 1 239 045 081,00 |
| Water Distribution | R 312 256 159,00 |
| Mayor and Council | R 156 205 275,00 |
| Sewerage | R 81 660 623,00 |
| Police Forces, Traffic and Street Parking Control | R 80 055 907,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 75 547 798,00 |
| Solid Waste Disposal (Landfill Sites) | R 58 474 599,00 |
| Valuation Service | R 57 460 865,00 |
| Roads | R 55 893 683,00 |
| Human Resources | R 39 678 901,00 |
| Libraries and Archives | R 37 036 426,00 |
| Fleet Management | R 33 814 493,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 28 934 451,00 |
| Information Technology | R 26 864 592,00 |
| Community Parks (including Nurseries) | R 22 773 259,00 |
| Licensing and Regulation | R 22 304 297,00 |
| Administrative and Corporate Support | R 22 165 541,00 |
| Waste Water Treatment | R 16 831 571,00 |
| Legal Services | R 16 339 377,00 |
| Sports Grounds and Stadiums | R 15 644 554,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 15 636 355,00 |
| Property Services | R 12 855 347,00 |
| Supply Chain Management | R 9 605 500,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 8 491 156,00 |
| Health Services | R 7 652 101,00 |
| Asset Management | R 6 470 510,00 |
| Governance Function | R 6 455 023,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 6 286 068,00 |
| Project Management Unit | R 5 582 762,00 |
| Risk Management | R 5 565 283,00 |
| Economic Development/Planning | R 4 266 107,00 |
| Housing | R 2 678 110,00 |
| Agricultural | R 936 346,00 |
| Pollution Control | R 910 735,00 |
| Solid Waste Removal | -R 114 624 472,00 |
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 | 2,068% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,187 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -24,968% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |