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 5,1B2022/23
Reported revenueR 4,2BRevenue is not necessarily cash collected
Maintenance ratio4,743%Repairs and maintenance relative to the asset base
Cash coverage6,667 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 1 074 875 497,00 |
| Roads | R 974 869 266,00 |
| Water Distribution | R 573 981 386,00 |
| Mayor and Council | R 424 347 944,00 |
| Finance | R 296 547 296,00 |
| Recreational Facilities | R 203 122 548,00 |
| Solid Waste Removal | R 151 112 207,00 |
| Security Services | R 125 375 077,00 |
| Fleet Management | R 123 227 284,00 |
| Road and Traffic Regulation | R 122 056 273,00 |
| Public Transport | R 115 869 169,00 |
| Supply Chain Management | R 112 801 445,00 |
| Sewerage | R 90 651 647,00 |
| Asset Management | R 74 372 618,00 |
| Property Services | R 73 779 693,00 |
| Fire Fighting and Protection | R 68 893 582,00 |
| Information Technology | R 64 261 046,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 52 058 429,00 |
| Human Resources | R 52 015 951,00 |
| Community Parks (including Nurseries) | R 47 646 289,00 |
| Legal Services | R 31 308 591,00 |
| Biodiversity and Landscape | R 25 395 659,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 24 672 829,00 |
| Economic Development/Planning | R 22 088 997,00 |
| Libraries and Archives | R 21 207 656,00 |
| Project Management Unit | R 20 377 932,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 18 575 432,00 |
| Water Treatment | R 17 075 221,00 |
| Housing | R 15 457 440,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 13 488 746,00 |
| Community Halls and Facilities | R 12 968 230,00 |
| Governance Function | R 11 648 751,00 |
| Museums and Art Galleries | R 9 740 346,00 |
| Disaster Management | R 9 058 447,00 |
| Health Services | R 8 031 900,00 |
| Administrative and Corporate Support | R 7 722 064,00 |
| Risk Management | R 7 038 435,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 6 513 940,00 |
| Cultural Matters | R 5 179 339,00 |
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 | 4,743% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,667 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -22,529% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |