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 / MP303
Mkhondo
A closer look at the financial evidence behind your local government.
Reported expenditureR 894,1M2022/23
Reported revenueR 676,4MRevenue is not necessarily cash collected
Maintenance ratio3,102%Repairs and maintenance relative to the asset base
Cash coverage-3,897 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 894,1M | R 676,4M |
| 2023/24 | R 981,1M | R 778M |
| 2024/25 | R 1,1B | R 784,9M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 3,102% |
| 2023/24 | 5,036% |
| 2024/25 | 5,95% |
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 235 997 919,00 |
| Finance | R 164 496 682,00 |
| Water Distribution | R 126 330 128,00 |
| Mayor and Council | R 53 087 898,00 |
| Roads | R 46 245 583,00 |
| Solid Waste Removal | R 42 101 272,00 |
| Administrative and Corporate Support | R 39 011 196,00 |
| Sewerage | R 36 070 020,00 |
| Population Development | R 25 998 124,00 |
| Police Forces, Traffic and Street Parking Control | R 24 635 726,00 |
| Water Treatment | R 16 012 476,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 13 994 198,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 732 594,00 |
| Community Parks (including Nurseries) | R 11 664 741,00 |
| Street Cleaning | R 8 576 525,00 |
| Fire Fighting and Protection | R 7 134 876,00 |
| Libraries and Archives | R 6 858 760,00 |
| Information Technology | R 6 454 998,00 |
| Property Services | R 6 299 240,00 |
| Project Management Unit | R 3 855 411,00 |
| Solid Waste Disposal (Landfill Sites) | R 2 522 902,00 |
| Road and Traffic Regulation | R 1 721 101,00 |
| Sports Grounds and Stadiums | R 1 294 622,00 |
| Human Resources | R 1 029 673,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 718 471,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 470 654,00 |
| Supply Chain Management | R 308 280,00 |
| Tourism | R 170 027,00 |
| Risk Management | R 134 507,00 |
| Economic Development/Planning | R 82 858,00 |
| Fleet Management | R 1 479,00 |
| Waste Water Treatment | R 596,00 |
| Forestry | -R 2 941 479,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Source link unavailableQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Audit evidenceOutstanding
Source link unavailableDisclaimer of opinion
Source link unavailableAn 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 | 3,102% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -3,897 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -32,172% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |