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
Free State / A / MAN
Mangaung
A closer look at the financial evidence behind your local government.
Reported expenditureR 11,4B2024/25
Reported revenueR 11BRevenue is not necessarily cash collected
Maintenance ratio2,942%Repairs and maintenance relative to the asset base
Cash coverage10,002 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 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 4 080 379 112,00 |
| Water Distribution | R 3 016 512 916,00 |
| Finance | R 680 949 083,00 |
| Sewerage | R 656 547 373,00 |
| Roads | R 483 486 583,00 |
| Administrative and Corporate Support | R 358 744 452,00 |
| Police Forces, Traffic and Street Parking Control | R 297 456 295,00 |
| Sports Grounds and Stadiums | R 284 619 470,00 |
| Solid Waste Removal | R 239 651 852,00 |
| Human Resources | R 176 967 545,00 |
| Fleet Management | R 154 435 387,00 |
| Housing | R 118 198 234,00 |
| Fire Fighting and Protection | R 96 971 451,00 |
| Mayor and Council | R 84 785 607,00 |
| Public Transport | R 80 315 321,00 |
| Community Parks (including Nurseries) | R 78 642 959,00 |
| Information Technology | R 74 087 833,00 |
| Street Cleaning | R 58 809 251,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 54 145 364,00 |
| Solid Waste Disposal (Landfill Sites) | R 52 633 237,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 43 616 605,00 |
| Libraries and Archives | R 30 541 989,00 |
| Pollution Control | R 29 528 611,00 |
| Legal Services | R 25 811 494,00 |
| Property Services | R 23 037 856,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 19 294 855,00 |
| Civil Defence | R 19 243 156,00 |
| Health Services | R 16 263 684,00 |
| Recreational Facilities | R 12 506 670,00 |
| Risk Management | R 10 455 540,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 6 514 932,00 |
| Tourism | R 4 950 885,00 |
| Museums and Art Galleries | R 1 303 861,00 |
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 | 2,942% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 10,002 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -3,081% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |