Review source values
Reported asset values, cash or the repairs-to-asset ratio triggered a quality check. An unusual asset base or a source classification change may explain this. Raw arithmetic remains visible; the resilience score is withheld.
Municipality directoryEvidence note 01 Evidence note 02 Evidence note 03 Evidence note 04
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 1,4B2024/25
Reported revenueR 1,2BRevenue is not necessarily cash collected
Maintenance ratio1,959%Repairs and maintenance relative to the asset base
Cash coverage-0,928 monthsLiquidity indicator
Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 532 723 781,00 |
| Finance | R 270 445 613,00 |
| Mayor and Council | R 93 419 275,00 |
| Roads | R 87 039 703,00 |
| Asset Management | R 66 277 434,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 46 216 054,00 |
| Administrative and Corporate Support | R 45 983 156,00 |
| Property Services | R 45 048 090,00 |
| Solid Waste Removal | R 38 857 444,00 |
| Fleet Management | R 33 480 676,00 |
| Road and Traffic Regulation | R 32 776 930,00 |
| Human Resources | R 26 166 066,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 22 165 338,00 |
| Police Forces, Traffic and Street Parking Control | R 16 856 666,00 |
| Information Technology | R 12 017 176,00 |
| Solid Waste Disposal (Landfill Sites) | R 9 196 722,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 264 993,00 |
| Recreational Facilities | R 700 211,00 |
| Civil Defence | R 527 795,00 |
| Health Services | R 481 046,00 |
| Water Distribution | R 167 961,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 100 266,00 |
| Supply Chain Management | R 58 495,00 |
| Libraries and Archives | -R 587 338,00 |
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 | 1,959% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -0,928 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -10,657% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |