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 / LIM362
Lephalale
A closer look at the financial evidence behind your local government.
Reported expenditureR 796,1M2023/24
Reported revenueR 749MRevenue is not necessarily cash collected
Maintenance ratio1,272%Repairs and maintenance relative to the asset base
Cash coverage11,046 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 706,9M | R 698,5M |
| 2023/24 | R 796,1M | R 749M |
| 2024/25 | R 893,6M | R 849,1M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,891% |
| 2023/24 | 1,272% |
| 2024/25 | 1,671% |
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 214 995 151,00 |
| Water Distribution | R 206 902 919,00 |
| Finance | R 81 575 291,00 |
| Sewerage | R 29 548 605,00 |
| Administrative and Corporate Support | R 29 198 714,00 |
| Mayor and Council | R 25 746 600,00 |
| Information Technology | R 24 500 868,00 |
| Solid Waste Removal | R 22 164 829,00 |
| Security Services | R 20 242 133,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 18 389 257,00 |
| Roads | R 16 781 156,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 15 108 287,00 |
| Police Forces, Traffic and Street Parking Control | R 11 135 962,00 |
| Human Resources | R 10 365 800,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 9 990 584,00 |
| Community Halls and Facilities | R 9 410 832,00 |
| Libraries and Archives | R 9 117 375,00 |
| Licensing and Control of Animals | R 9 005 596,00 |
| Legal Services | R 6 115 999,00 |
| Supply Chain Management | R 5 723 945,00 |
| Risk Management | R 5 118 105,00 |
| Housing | R 3 715 744,00 |
| Governance Function | R 2 988 922,00 |
| Economic Development/Planning | R 2 915 306,00 |
| Public Transport | R 2 540 484,00 |
| Sports Grounds and Stadiums | R 2 471 400,00 |
| Project Management Unit | R 1 529 771,00 |
| Disaster Management | R 34 383,00 |
| Asset Management | -R 1 191 953,00 |
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
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Source link unavailableQualified
Audit evidenceQualified
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 | 1,272% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 11,046 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -6,288% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |