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
Free State / A / MAN
Mangaung
A closer look at the financial evidence behind your local government.
Reported expenditureR 10,7B2023/24
Reported revenueR 9,5BRevenue is not necessarily cash collected
Maintenance ratio3,1%Repairs and maintenance relative to the asset base
Cash coverage8,377 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 9,1B | R 8,4B |
| 2023/24 | R 10,7B | R 9,5B |
| 2024/25 | R 11,4B | R 11B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,975% |
| 2023/24 | 3,1% |
| 2024/25 | 2,942% |
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 4 323 432 594,00 |
| Water Distribution | R 2 193 696 491,00 |
| Finance | R 761 827 395,00 |
| Administrative and Corporate Support | R 501 056 368,00 |
| Roads | R 468 282 729,00 |
| Sewerage | R 434 083 511,00 |
| Police Forces, Traffic and Street Parking Control | R 297 684 839,00 |
| Sports Grounds and Stadiums | R 280 255 652,00 |
| Solid Waste Removal | R 250 161 641,00 |
| Human Resources | R 168 887 212,00 |
| Fleet Management | R 133 611 318,00 |
| Housing | R 131 185 271,00 |
| Street Cleaning | R 91 508 349,00 |
| Fire Fighting and Protection | R 81 689 863,00 |
| Mayor and Council | R 79 718 865,00 |
| Information Technology | R 75 877 585,00 |
| Community Parks (including Nurseries) | R 73 356 866,00 |
| Solid Waste Disposal (Landfill Sites) | R 54 389 123,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 47 396 827,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 41 314 658,00 |
| Public Transport | R 38 048 062,00 |
| Pollution Control | R 28 777 673,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 28 161 221,00 |
| Libraries and Archives | R 27 133 738,00 |
| Legal Services | R 26 636 396,00 |
| Recreational Facilities | R 21 990 528,00 |
| Property Services | R 21 424 530,00 |
| Civil Defence | R 16 072 539,00 |
| Health Services | R 15 949 559,00 |
| Risk Management | R 9 266 141,00 |
| Tourism | R 4 785 595,00 |
| Museums and Art Galleries | R 1 546 391,00 |
| Municipal Manager, Town Secretary and Chief Executive | -R 50 287 975,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
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 | 3,1% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 8,377 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -12,942% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |