Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
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
Mpumalanga / B / MP301
Albert Luthuli
A closer look at the financial evidence behind your local government.
Reported expenditureNot reported2024/25
Reported revenueR 744,9MRevenue is not necessarily cash collected
Maintenance ratio1,228%Repairs and maintenance relative to the asset base
Cash coverageNot reportedLiquidity indicator
Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 194 230 484,00 |
| Finance | R 92 497 829,00 |
| Water Distribution | R 89 393 819,00 |
| Community Halls and Facilities | R 82 387 290,00 |
| Administrative and Corporate Support | R 66 489 273,00 |
| Mayor and Council | R 60 318 597,00 |
| Roads | R 39 535 715,00 |
| Civil Defence | R 30 115 677,00 |
| Project Management Unit | R 19 880 675,00 |
| Information Technology | R 18 136 247,00 |
| Solid Waste Removal | R 17 066 884,00 |
| Police Forces, Traffic and Street Parking Control | R 16 873 673,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 232 200,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 12 287 935,00 |
| Fire Fighting and Protection | R 11 010 684,00 |
| Community Parks (including Nurseries) | R 10 528 035,00 |
| Solid Waste Disposal (Landfill Sites) | R 9 310 963,00 |
| Supply Chain Management | R 7 225 816,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 4 273 794,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 2 794 373,00 |
| Governance Function | R 2 601 364,00 |
| Economic Development/Planning | R 2 549 133,00 |
| Waste Water Treatment | R 2 437 577,00 |
| Asset Management | R 2 288 934,00 |
| Water Treatment | R 1 950 401,00 |
| Risk Management | R 1 838 058,00 |
| Disaster Management | R 1 304 940,00 |
| Street Lighting and Signal Systems | R 703 273,00 |
| Sports Grounds and Stadiums | R 3 500,00 |
| Sewerage | R 0,00 |
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 | 1,228% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | Not reported | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | Not reported | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |