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 2015/16 2014/15 2013/14 2012/13 2011/12 2010/11
Limpopo / B / LIM354
Polokwane
A closer look at the financial evidence behind your local government.
Reported expenditureR 5,3B2023/24
Reported revenueR 4,5BRevenue is not necessarily cash collected
Maintenance ratio4,76%Repairs and maintenance relative to the asset base
Cash coverage1,658 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 5,1B | R 4,2B |
| 2023/24 | R 5,3B | R 4,5B |
| 2024/25 | R 6,3B | R 6B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 4,743% |
| 2023/24 | 4,76% |
| 2024/25 | 5,124% |
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 1 283 254 001,00 |
| Water Distribution | R 779 248 791,00 |
| Roads | R 700 201 316,00 |
| Finance | R 509 774 242,00 |
| Recreational Facilities | R 268 333 217,00 |
| Solid Waste Removal | R 196 115 300,00 |
| Road and Traffic Regulation | R 154 985 880,00 |
| Fleet Management | R 135 813 709,00 |
| Public Transport | R 128 111 480,00 |
| Sewerage | R 107 500 440,00 |
| Mayor and Council | R 97 824 490,00 |
| Property Services | R 97 637 644,00 |
| Security Services | R 91 391 002,00 |
| Asset Management | R 86 200 943,00 |
| Supply Chain Management | R 85 419 456,00 |
| Fire Fighting and Protection | R 77 255 451,00 |
| Information Technology | R 65 118 169,00 |
| Human Resources | R 58 376 490,00 |
| Community Parks (including Nurseries) | R 54 430 996,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 42 190 692,00 |
| Legal Services | R 37 150 612,00 |
| Biodiversity and Landscape | R 26 018 352,00 |
| Project Management Unit | R 24 180 369,00 |
| Libraries and Archives | R 21 559 976,00 |
| Economic Development/Planning | R 21 362 879,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 17 864 598,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 17 159 257,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 16 536 353,00 |
| Water Treatment | R 15 685 302,00 |
| Governance Function | R 15 134 316,00 |
| Housing | R 15 096 298,00 |
| Community Halls and Facilities | R 13 914 863,00 |
| Disaster Management | R 10 932 653,00 |
| Museums and Art Galleries | R 10 301 933,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 9 073 139,00 |
| Health Services | R 6 827 481,00 |
| Administrative and Corporate Support | R 6 007 844,00 |
| Risk Management | R 4 279 470,00 |
| Cultural Matters | R 3 690 203,00 |
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 evidenceOutstanding
Source link unavailableQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
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 | 4,76% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,658 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -18,818% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |