Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
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 / A / JHB
City of Johannesburg
A closer look at the financial evidence behind your local government.
Reported expenditureR 61B2022/23
Reported revenueR 60,6BRevenue is not necessarily cash collected
Maintenance ratio1,737%Repairs and maintenance relative to the asset base
Cash coverage0,929 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 61B | R 60,6B |
| 2023/24 | R 74,9B | R 71,2B |
| 2024/25 | Not reported | Not reported |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,737% |
| 2023/24 | 1,956% |
| 2024/25 | Not reported |
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 16 491 867 432,00 |
| Finance | R 11 055 296 220,00 |
| Water Distribution | R 6 863 980 181,00 |
| Administrative and Corporate Support | R 4 351 096 246,00 |
| Human Resources | R 2 455 993 558,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 2 225 655 897,00 |
| Fleet Management | R 1 959 641 910,00 |
| Civil Defence | R 1 858 159 946,00 |
| Public Transport | R 1 740 100 228,00 |
| Housing | R 1 467 159 976,00 |
| Health Services | R 1 062 354 920,00 |
| Fire Fighting and Protection | R 912 703 121,00 |
| Risk Management | R 704 395 560,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 690 392 921,00 |
| Community Halls and Facilities | R 688 031 589,00 |
| Property Services | R 677 748 020,00 |
| Solid Waste Removal | R 668 912 669,00 |
| Markets | R 467 177 905,00 |
| Licensing and Regulation | R 422 818 874,00 |
| Waste Water Treatment | R 404 062 880,00 |
| Roads | R 337 047 000,00 |
| Legal Services | R 296 907 838,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 288 364 536,00 |
| Population Development | R 278 734 231,00 |
| Economic Development/Planning | R 267 006 440,00 |
| Water Treatment | R 240 174 943,00 |
| Mayor and Council | R 214 661 867,00 |
| Asset Management | R 208 351 660,00 |
| Libraries and Archives | R 200 906 529,00 |
| Recreational Facilities | R 198 304 659,00 |
| Theatres | R 197 269 242,00 |
| Pollution Control | R 194 271 663,00 |
| Security Services | R 166 475 761,00 |
| Information Technology | R 155 808 949,00 |
| Street Cleaning | R 99 871 990,00 |
| Valuation Service | R 73 988 243,00 |
| Project Management Unit | R 64 712 049,00 |
| Governance Function | R 56 753 342,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 51 107 118,00 |
| Supply Chain Management | R 49 902 834,00 |
| Solid Waste Disposal (Landfill Sites) | R 44 102 835,00 |
| Police Forces, Traffic and Street Parking Control | R 35 060 871,00 |
| Disaster Management | R 30 567 456,00 |
| Zoo's | R 23 827 488,00 |
| Tourism | R 23 382 385,00 |
| Biodiversity and Landscape | R 15 291 185,00 |
| Sewerage | R 12 737 541,00 |
| Health Surveillance and Prevention of Communicable Diseases including immunizations | R 10 829 906,00 |
| Water Storage | R 7 192 949,00 |
| Vector Control | R 6 988 247,00 |
| Billboards | R 4 691 637,00 |
| Education | R 2 906 892,00 |
| Museums and Art Galleries | R 1 958 494,00 |
| Ambulance | R 1 903 165,00 |
| Food Control | R 1 030 503,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 32 392,00 |
| Literacy Programmes | R 9 078,00 |
| Child Care Facilities | R 6 529,00 |
| Development Facilitation | -R 12 947 330,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
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 | 1,737% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,929 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -0,609% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |