Review source values
Reported asset values, cash or the repairs-to-asset ratio triggered a quality check. An unusual asset base or a source classification change may explain this. Raw arithmetic remains visible; the resilience score is withheld.
Municipality directoryEvidence note 01 Evidence note 02 Evidence note 03 Evidence note 04
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 / LIM473
Makhuduthamaga
A closer look at the financial evidence behind your local government.
Reported expenditureR 527,2M2024/25
Reported revenueR 452MRevenue is not necessarily cash collected
Maintenance ratio13,889%Repairs and maintenance relative to the asset base
Cash coverage-5,573 monthsLiquidity indicator
Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 515,5M | R 426,9M |
| 2023/24 | R 587,6M | R 424,9M |
| 2024/25 | R 527,2M | R 452M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 8,382% |
| 2023/24 | 8,013% |
| 2024/25 | 13,889% |
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 |
|---|---|
| Roads | R 134 117 281,00 |
| Finance | R 115 966 620,00 |
| Mayor and Council | R 63 924 489,00 |
| Community Halls and Facilities | R 27 851 068,00 |
| Information Technology | R 20 808 473,00 |
| Administrative and Corporate Support | R 19 765 161,00 |
| Asset Management | R 18 544 216,00 |
| Solid Waste Disposal (Landfill Sites) | R 18 377 233,00 |
| Nonelectric Energy | R 15 179 586,00 |
| Human Resources | R 9 577 980,00 |
| Economic Development/Planning | R 9 141 553,00 |
| Legal Services | R 8 751 474,00 |
| Fleet Management | R 7 848 026,00 |
| Supply Chain Management | R 7 811 345,00 |
| Electricity | R 5 435 750,00 |
| Governance Function | R 5 416 737,00 |
| Project Management Unit | R 5 026 358,00 |
| Solid Waste Removal | R 4 474 995,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 4 096 662,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 093 026,00 |
| Housing | R 3 906 750,00 |
| Disaster Management | R 3 444 571,00 |
| Libraries and Archives | R 2 609 680,00 |
| Pollution Control | R 2 436 913,00 |
| Risk Management | R 2 367 661,00 |
| Police Forces, Traffic and Street Parking Control | R 2 077 871,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 1 327 270,00 |
| Sports Grounds and Stadiums | R 1 285 068,00 |
| Cultural Matters | R 810 263,00 |
| Street Lighting and Signal Systems | R 715 391,00 |
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
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of 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 | 13,889% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -5,573 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -16,626% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |