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 Evidence note 04
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 1,1B2024/25
Reported revenueR 784,9MRevenue is not necessarily cash collected
Maintenance ratio5,95%Repairs and maintenance relative to the asset base
Cash coverage-0,349 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.
Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 294 508 443,00 |
| Finance | R 279 670 904,00 |
| Administrative and Corporate Support | R 116 080 240,00 |
| Water Distribution | R 101 155 295,00 |
| Sewerage | R 77 450 908,00 |
| Mayor and Council | R 47 073 373,00 |
| Roads | R 42 062 007,00 |
| Forestry | R 41 255 342,00 |
| Police Forces, Traffic and Street Parking Control | R 23 397 671,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 15 780 893,00 |
| Solid Waste Removal | R 14 304 765,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 11 735 101,00 |
| Fire Fighting and Protection | R 10 409 287,00 |
| Street Cleaning | R 9 880 550,00 |
| Waste Water Treatment | R 8 591 071,00 |
| Water Treatment | R 8 350 562,00 |
| Community Parks (including Nurseries) | R 6 880 847,00 |
| Property Services | R 6 745 210,00 |
| Population Development | R 4 929 592,00 |
| Information Technology | R 3 725 871,00 |
| Project Management Unit | R 3 593 083,00 |
| Road and Traffic Regulation | R 2 131 855,00 |
| Libraries and Archives | R 1 117 451,00 |
| Supply Chain Management | R 552 043,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 410 704,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 387 440,00 |
| Sports Grounds and Stadiums | R 257 143,00 |
| Governance Function | R 195 679,00 |
| Tourism | R 188 010,00 |
| Economic Development/Planning | R 77 530,00 |
| Human Resources | R 35 900,00 |
| Risk Management | R 6 311,00 |
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 | 5,95% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -0,349 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -44,344% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |