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 9,1B2022/23
Reported revenueR 8,4BRevenue is not necessarily cash collected
Maintenance ratio2,975%Repairs and maintenance relative to the asset base
Cash coverage6,768 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 3 165 574 428,00 |
| Water Distribution | R 2 131 493 577,00 |
| Finance | R 689 096 660,00 |
| Sewerage | R 564 653 069,00 |
| Roads | R 479 227 932,00 |
| Administrative and Corporate Support | R 333 477 732,00 |
| Police Forces, Traffic and Street Parking Control | R 282 666 820,00 |
| Sports Grounds and Stadiums | R 241 872 942,00 |
| Solid Waste Removal | R 166 119 654,00 |
| Fleet Management | R 127 538 572,00 |
| Housing | R 90 515 447,00 |
| Human Resources | R 84 429 434,00 |
| Street Cleaning | R 79 622 484,00 |
| Fire Fighting and Protection | R 79 471 387,00 |
| Mayor and Council | R 74 622 726,00 |
| Information Technology | R 69 696 119,00 |
| Community Parks (including Nurseries) | R 68 052 212,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 59 672 642,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 43 208 825,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 38 026 134,00 |
| Pollution Control | R 28 077 126,00 |
| Libraries and Archives | R 25 972 624,00 |
| Solid Waste Disposal (Landfill Sites) | R 25 881 336,00 |
| Public Transport | R 21 660 187,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 20 270 748,00 |
| Property Services | R 19 534 525,00 |
| Legal Services | R 17 435 974,00 |
| Health Services | R 15 771 179,00 |
| Civil Defence | R 13 801 877,00 |
| Recreational Facilities | R 13 133 850,00 |
| Risk Management | R 8 330 055,00 |
| Tourism | R 3 885 488,00 |
| Museums and Art Galleries | R 1 102 791,00 |
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 | 2,975% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,768 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -8,326% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |