Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
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 / MP304
Pixley Ka Seme (MP)
A closer look at the financial evidence behind your local government.
Reported expenditureR 554,9M2023/24
Reported revenueR 468,6MRevenue is not necessarily cash collected
Maintenance ratio2,356%Repairs and maintenance relative to the asset base
Cash coverage0,264 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 596,6M | R 420M |
| 2023/24 | R 554,9M | R 468,6M |
| 2024/25 | R 589M | R 481,2M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,036% |
| 2023/24 | 2,356% |
| 2024/25 | 2,163% |
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 150 792 639,00 |
| Finance | R 105 602 618,00 |
| Solid Waste Removal | R 54 668 367,00 |
| Water Treatment | R 53 797 814,00 |
| Water Distribution | R 52 055 023,00 |
| Sewerage | R 26 722 520,00 |
| Mayor and Council | R 20 245 903,00 |
| Administrative and Corporate Support | R 18 799 374,00 |
| Fire Fighting and Protection | R 16 786 563,00 |
| Economic Development/Planning | R 7 297 771,00 |
| Road and Traffic Regulation | R 6 537 625,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 6 369 830,00 |
| Human Resources | R 5 538 907,00 |
| Community Halls and Facilities | R 5 524 853,00 |
| Property Services | R 4 983 154,00 |
| Fleet Management | R 4 859 744,00 |
| Community Parks (including Nurseries) | R 4 263 020,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 553 654,00 |
| Roads | R 2 044 376,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 943 144,00 |
| Libraries and Archives | R 1 778 124,00 |
| Information Technology | R 306 492,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 293 333,00 |
| Recreational Facilities | R 82 280,00 |
| Police Forces, Traffic and Street Parking Control | R 45 062,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
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 | 2,356% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,264 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -18,418% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |