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 / MP304
Pixley Ka Seme (MP)
A closer look at the financial evidence behind your local government.
Reported expenditureR 596,6M2022/23
Reported revenueR 420MRevenue is not necessarily cash collected
Maintenance ratio2,036%Repairs and maintenance relative to the asset base
Cash coverage1,965 monthsLiquidity indicator
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 |
|---|---|
| Finance | R 169 656 073,00 |
| Electricity | R 126 834 435,00 |
| Water Treatment | R 81 330 298,00 |
| Solid Waste Removal | R 42 330 825,00 |
| Economic Development/Planning | R 32 276 461,00 |
| Water Distribution | R 23 726 975,00 |
| Sewerage | R 21 537 202,00 |
| Mayor and Council | R 20 459 883,00 |
| Administrative and Corporate Support | R 18 324 278,00 |
| Fire Fighting and Protection | R 10 687 207,00 |
| Property Services | R 7 849 197,00 |
| Fleet Management | R 6 881 199,00 |
| Human Resources | R 5 501 483,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 5 219 238,00 |
| Police Forces, Traffic and Street Parking Control | R 4 980 970,00 |
| Road and Traffic Regulation | R 4 727 277,00 |
| Community Parks (including Nurseries) | R 4 567 510,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 764 239,00 |
| Libraries and Archives | R 1 939 760,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 745 981,00 |
| Community Halls and Facilities | R 1 702 872,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 300 570,00 |
| Recreational Facilities | R 244 984,00 |
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 | 2,036% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,965 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -42,037% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |