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 / LIM362
Lephalale
A closer look at the financial evidence behind your local government.
Reported expenditureR 893,6M2024/25
Reported revenueR 849,1MRevenue is not necessarily cash collected
Maintenance ratio1,671%Repairs and maintenance relative to the asset base
Cash coverage9,262 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 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 223 714 821,00 |
| Finance | R 188 761 313,00 |
| Water Distribution | R 135 610 372,00 |
| Sewerage | R 45 415 509,00 |
| Solid Waste Removal | R 39 945 199,00 |
| Administrative and Corporate Support | R 29 340 123,00 |
| Mayor and Council | R 26 303 503,00 |
| Security Services | R 21 315 049,00 |
| Roads | R 20 597 558,00 |
| Information Technology | R 17 848 963,00 |
| Human Resources | R 15 418 431,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 14 283 161,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 14 103 941,00 |
| Police Forces, Traffic and Street Parking Control | R 13 655 282,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 10 214 263,00 |
| Legal Services | R 10 090 475,00 |
| Licensing and Control of Animals | R 9 834 833,00 |
| Libraries and Archives | R 9 573 453,00 |
| Sports Grounds and Stadiums | R 9 435 277,00 |
| Fleet Management | R 6 566 281,00 |
| Risk Management | R 6 008 386,00 |
| Supply Chain Management | R 5 361 100,00 |
| Asset Management | R 5 264 877,00 |
| Housing | R 4 014 378,00 |
| Economic Development/Planning | R 3 555 993,00 |
| Governance Function | R 3 242 931,00 |
| Project Management Unit | R 1 966 216,00 |
| Property Services | R 725 549,00 |
| Community Halls and Facilities | R 632 508,00 |
| Public Toilets | R 422 000,00 |
| Disaster Management | R 338 906,00 |
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 | 1,671% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 9,262 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -5,237% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |