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
Limpopo / B / LIM344
Makhado
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,2B2022/23
Reported revenueR 1,1BRevenue is not necessarily cash collected
Maintenance ratio1,777%Repairs and maintenance relative to the asset base
Cash coverage0,518 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 1,2B | R 1,1B |
| 2023/24 | R 1,3B | R 1,2B |
| 2024/25 | R 1,4B | R 1,2B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,777% |
| 2023/24 | 1,934% |
| 2024/25 | 1,959% |
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 433 696 467,00 |
| Finance | R 199 425 652,00 |
| Roads | R 138 834 611,00 |
| Mayor and Council | R 78 099 388,00 |
| Asset Management | R 62 637 299,00 |
| Property Services | R 44 876 808,00 |
| Road and Traffic Regulation | R 36 027 893,00 |
| Administrative and Corporate Support | R 30 589 553,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 27 783 535,00 |
| Fleet Management | R 27 162 222,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 26 538 543,00 |
| Human Resources | R 25 077 778,00 |
| Information Technology | R 14 673 988,00 |
| Solid Waste Removal | R 11 656 395,00 |
| Solid Waste Disposal (Landfill Sites) | R 9 496 081,00 |
| Libraries and Archives | R 9 391 052,00 |
| Police Forces, Traffic and Street Parking Control | R 8 508 827,00 |
| Health Services | R 1 836 828,00 |
| Recreational Facilities | R 1 192 109,00 |
| Supply Chain Management | R 1 066 802,00 |
| Economic Development/Planning | R 993 825,00 |
| Community Halls and Facilities | R 856 800,00 |
| Community Parks (including Nurseries) | R 464 071,00 |
| Civil Defence | R 123 522,00 |
| Water Distribution | R 117 582,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 22 073,00 |
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
Source link unavailableUnqualified - Emphasis of Matter items
Source link unavailableQualified
Audit evidenceQualified
Audit evidenceAdverse opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Source link unavailableAn 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 | 1,777% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,518 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -10,713% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |