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
Mpumalanga / B / MP301
Albert Luthuli
A closer look at the financial evidence behind your local government.
Reported expenditureR 703,5M2023/24
Reported revenueR 627,2MRevenue is not necessarily cash collected
Maintenance ratio1,755%Repairs and maintenance relative to the asset base
Cash coverage3,286 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 726M | R 579,2M |
| 2023/24 | R 703,5M | R 627,2M |
| 2024/25 | Not reported | R 744,9M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,503% |
| 2023/24 | 1,755% |
| 2024/25 | 1,228% |
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 171 768 482,00 |
| Water Distribution | R 81 401 607,00 |
| Finance | R 69 006 941,00 |
| Community Halls and Facilities | R 64 645 460,00 |
| Administrative and Corporate Support | R 54 717 233,00 |
| Mayor and Council | R 51 264 574,00 |
| Roads | R 40 952 945,00 |
| Civil Defence | R 34 454 897,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 22 290 594,00 |
| Information Technology | R 16 209 455,00 |
| Fire Fighting and Protection | R 15 016 558,00 |
| Police Forces, Traffic and Street Parking Control | R 11 940 618,00 |
| Community Parks (including Nurseries) | R 9 960 769,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 9 285 749,00 |
| Supply Chain Management | R 9 279 024,00 |
| Project Management Unit | R 7 657 161,00 |
| Solid Waste Removal | R 6 850 371,00 |
| Asset Management | R 4 350 952,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 4 093 879,00 |
| Economic Development/Planning | R 3 767 538,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 555 105,00 |
| Governance Function | R 2 570 428,00 |
| Water Treatment | R 2 275 803,00 |
| Disaster Management | R 1 868 559,00 |
| Risk Management | R 1 786 864,00 |
| Sewerage | R 1 603 873,00 |
| Waste Water Treatment | R 709 802,00 |
| Street Lighting and Signal Systems | R 214 336,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
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 evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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 | 1,755% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,286 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -12,169% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |