Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 / LIM354
Polokwane
A closer look at the financial evidence behind your local government.
Reported expenditureR 6,3B2024/25
Reported revenueR 6BRevenue is not necessarily cash collected
Maintenance ratio5,124%Repairs and maintenance relative to the asset base
Cash coverage1,876 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 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 1 468 827 632,00 |
| Security Services | R 1 139 778 133,00 |
| Water Distribution | R 772 168 386,00 |
| Roads | R 539 407 352,00 |
| Finance | R 386 660 646,00 |
| Recreational Facilities | R 235 507 625,00 |
| Solid Waste Removal | R 168 291 499,00 |
| Mayor and Council | R 160 949 378,00 |
| Public Transport | R 159 776 930,00 |
| Sewerage | R 148 349 566,00 |
| Road and Traffic Regulation | R 147 721 217,00 |
| Fleet Management | R 107 874 405,00 |
| Community Parks (including Nurseries) | R 107 867 880,00 |
| Property Services | R 80 725 896,00 |
| Human Resources | R 77 399 405,00 |
| Legal Services | R 64 401 893,00 |
| Fire Fighting and Protection | R 63 002 189,00 |
| Information Technology | R 61 567 566,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 60 326 769,00 |
| Asset Management | R 46 880 470,00 |
| Supply Chain Management | R 27 299 333,00 |
| Economic Development/Planning | R 25 892 988,00 |
| Biodiversity and Landscape | R 23 079 766,00 |
| Libraries and Archives | R 22 144 693,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 17 215 261,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 14 599 790,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 14 597 274,00 |
| Community Halls and Facilities | R 14 263 617,00 |
| Governance Function | R 13 213 355,00 |
| Housing | R 12 904 978,00 |
| Disaster Management | R 12 025 976,00 |
| Project Management Unit | R 10 628 708,00 |
| Museums and Art Galleries | R 10 514 681,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 7 903 159,00 |
| Administrative and Corporate Support | R 7 486 260,00 |
| Health Services | R 7 348 730,00 |
| Risk Management | R 7 338 865,00 |
| Cultural Matters | R 3 820 632,00 |
| Water Treatment | R 3 711 369,00 |
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 | 5,124% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,876 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -4,551% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |