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 1,2B2022/23
Reported revenueR 1BRevenue is not necessarily cash collected
Maintenance ratio1,278%Repairs and maintenance relative to the asset base
Cash coverage11,369 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 395 358 502,00 |
| Water Distribution | R 149 548 931,00 |
| Finance | R 134 224 700,00 |
| Sewerage | R 74 333 517,00 |
| Roads | R 70 418 012,00 |
| Solid Waste Removal | R 57 986 258,00 |
| Mayor and Council | R 41 946 763,00 |
| Disaster Management | R 37 165 838,00 |
| Valuation Service | R 35 465 212,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 32 245 142,00 |
| Water Treatment | R 31 218 856,00 |
| Administrative and Corporate Support | R 27 207 763,00 |
| Community Halls and Facilities | R 15 876 809,00 |
| Fire Fighting and Protection | R 14 797 555,00 |
| Police Forces, Traffic and Street Parking Control | R 13 604 054,00 |
| Recreational Facilities | R 13 401 499,00 |
| Human Resources | R 12 691 310,00 |
| Road and Traffic Regulation | R 10 458 900,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 9 934 240,00 |
| Community Parks (including Nurseries) | R 8 081 091,00 |
| Fleet Management | R 7 340 027,00 |
| Libraries and Archives | R 6 945 688,00 |
| Information Technology | R 6 360 283,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 710 439,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 3 899 823,00 |
| Waste Water Treatment | R 3 872 207,00 |
| Project Management Unit | R 3 659 660,00 |
| Housing | R 3 560 845,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 2 839 989,00 |
| Risk Management | R 1 361 326,00 |
| Supply Chain Management | R 581 993,00 |
| Health Surveillance and Prevention of Communicable Diseases including immunizations | R 29 900,00 |
| Street Lighting and Signal Systems | R 2 666,00 |
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 | 1,278% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 11,369 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -18,835% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |