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 Evidence note 03
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 / LIM366
Bela Bela
A closer look at the financial evidence behind your local government.
Reported expenditureR 676,9M2024/25
Reported revenueR 658,6MRevenue is not necessarily cash collected
Maintenance ratio0,701%Repairs and maintenance relative to the asset base
Cash coverage0,948 monthsLiquidity indicator
Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
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 474,6M | R 507,7M |
| 2023/24 | R 547,3M | R 546,8M |
| 2024/25 | R 676,9M | R 658,6M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,644% |
| 2023/24 | 0,947% |
| 2024/25 | 0,701% |
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 195 550 352,00 |
| Finance | R 96 220 913,00 |
| Fire Fighting and Protection | R 85 497 131,00 |
| Water Distribution | R 50 829 939,00 |
| Public Transport | R 29 794 961,00 |
| Asset Management | R 20 571 941,00 |
| Human Resources | R 19 629 915,00 |
| Waste Water Treatment | R 18 426 907,00 |
| Disaster Management | R 18 274 794,00 |
| Solid Waste Removal | R 17 926 617,00 |
| Community Halls and Facilities | R 17 730 268,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 16 303 129,00 |
| Mayor and Council | R 11 970 280,00 |
| Solid Waste Disposal (Landfill Sites) | R 11 343 452,00 |
| Information Technology | R 10 553 737,00 |
| Water Treatment | R 9 671 651,00 |
| Administrative and Corporate Support | R 8 688 023,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 7 491 328,00 |
| Police Forces, Traffic and Street Parking Control | R 6 337 165,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 5 236 135,00 |
| Governance Function | R 3 979 668,00 |
| Project Management Unit | R 3 972 812,00 |
| Economic Development/Planning | R 3 823 951,00 |
| Supply Chain Management | R 3 356 526,00 |
| Recreational Facilities | R 2 027 402,00 |
| Legal Services | R 1 040 417,00 |
| Sewerage | R 505 437,00 |
| Storm Water Management | R 145 196,00 |
| Fleet Management | R 4,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceOutstanding
Source link unavailableQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceAdverse opinion
Audit evidenceAdverse opinion
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 | 0,701% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,948 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -2,777% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |