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
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 726M2022/23
Reported revenueR 579,2MRevenue is not necessarily cash collected
Maintenance ratio2,503%Repairs and maintenance relative to the asset base
Cash coverage-2,619 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.
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 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 159 772 338,00 |
| Finance | R 108 667 255,00 |
| Administrative and Corporate Support | R 100 514 726,00 |
| Water Distribution | R 99 140 950,00 |
| Mayor and Council | R 65 292 728,00 |
| Roads | R 34 745 820,00 |
| Civil Defence | R 23 708 529,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 17 498 820,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 15 654 060,00 |
| Police Forces, Traffic and Street Parking Control | R 14 034 129,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 13 271 694,00 |
| Information Technology | R 12 848 806,00 |
| Fire Fighting and Protection | R 12 775 617,00 |
| Community Parks (including Nurseries) | R 9 029 332,00 |
| Supply Chain Management | R 8 527 138,00 |
| Solid Waste Disposal (Landfill Sites) | R 7 566 060,00 |
| Project Management Unit | R 7 009 468,00 |
| Disaster Management | R 5 882 029,00 |
| Governance Function | R 5 016 663,00 |
| Sewerage | R 2 433 462,00 |
| Risk Management | R 1 572 694,00 |
| Asset Management | R 519 251,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 206 650,00 |
| Economic Development/Planning | R 187 077,00 |
| Community Halls and Facilities | R 172 906,00 |
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 | 2,503% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -2,619 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -25,35% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |