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 / MP302
Msukaligwa
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,5B2023/24
Reported revenueR 1BRevenue is not necessarily cash collected
Maintenance ratio2,565%Repairs and maintenance relative to the asset base
Cash coverage4,944 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 1,2B | R 1B |
| 2023/24 | R 1,5B | R 1B |
| 2024/25 | R 1,6B | R 1,1B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,278% |
| 2023/24 | 2,565% |
| 2024/25 | 2,957% |
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 531 283 387,00 |
| Finance | R 191 505 252,00 |
| Water Distribution | R 155 723 019,00 |
| Solid Waste Removal | R 81 853 181,00 |
| Roads | R 72 445 345,00 |
| Sewerage | R 61 721 981,00 |
| Water Treatment | R 52 845 197,00 |
| Mayor and Council | R 45 591 809,00 |
| Disaster Management | R 44 148 371,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 40 159 288,00 |
| Administrative and Corporate Support | R 32 634 889,00 |
| Community Halls and Facilities | R 30 216 298,00 |
| Human Resources | R 18 208 846,00 |
| Fire Fighting and Protection | R 16 086 899,00 |
| Police Forces, Traffic and Street Parking Control | R 15 599 719,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 11 229 897,00 |
| Fleet Management | R 9 457 639,00 |
| Information Technology | R 8 014 581,00 |
| Libraries and Archives | R 7 612 023,00 |
| Community Parks (including Nurseries) | R 7 327 352,00 |
| Valuation Service | R 6 577 549,00 |
| Waste Water Treatment | R 6 518 540,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 5 790 057,00 |
| Recreational Facilities | R 5 706 721,00 |
| Project Management Unit | R 4 882 105,00 |
| Housing | R 4 825 399,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 3 967 928,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 3 789 195,00 |
| Supply Chain Management | R 3 265 710,00 |
| Road and Traffic Regulation | R 2 507 058,00 |
| Risk Management | R 1 479 076,00 |
| Economic Development/Planning | R 668 993,00 |
| Central City Improvement District | R 179 380,00 |
| Health Surveillance and Prevention of Communicable Diseases including immunizations | -R 65 741,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceAdverse opinion
Audit evidenceAdverse opinion
Source link unavailableAdverse opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Source link unavailableUnqualified - Emphasis of Matter items
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 | 2,565% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 4,944 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -41,504% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |