Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 / MP302
Msukaligwa
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,6B2024/25
Reported revenueR 1,1BRevenue is not necessarily cash collected
Maintenance ratio2,957%Repairs and maintenance relative to the asset base
Cash coverage3,708 monthsLiquidity indicator
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 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 685 773 623,00 |
| Water Distribution | R 233 638 214,00 |
| Finance | R 79 961 819,00 |
| Roads | R 78 923 198,00 |
| Solid Waste Removal | R 63 247 575,00 |
| Water Treatment | R 59 728 768,00 |
| Police Forces, Traffic and Street Parking Control | R 57 482 601,00 |
| Disaster Management | R 45 697 995,00 |
| Mayor and Council | R 44 970 020,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 42 517 328,00 |
| Administrative and Corporate Support | R 35 200 494,00 |
| Human Resources | R 23 792 164,00 |
| Valuation Service | R 22 916 863,00 |
| Sewerage | R 21 403 317,00 |
| Fire Fighting and Protection | R 18 526 820,00 |
| Road and Traffic Regulation | R 12 261 534,00 |
| Fleet Management | R 11 475 395,00 |
| Community Halls and Facilities | R 11 382 036,00 |
| Information Technology | R 11 019 966,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 9 426 386,00 |
| Waste Water Treatment | R 8 343 738,00 |
| Community Parks (including Nurseries) | R 8 250 134,00 |
| Libraries and Archives | R 8 140 020,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 7 677 129,00 |
| Project Management Unit | R 5 760 067,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 5 090 814,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 4 877 347,00 |
| Recreational Facilities | R 4 711 729,00 |
| Housing | R 4 438 747,00 |
| Central City Improvement District | R 1 491 545,00 |
| Risk Management | R 1 392 510,00 |
| Supply Chain Management | R 1 153 158,00 |
| Health Surveillance and Prevention of Communicable Diseases including immunizations | R 971 885,00 |
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 | 2,957% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,708 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -44,31% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |