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 / MP305
Lekwa
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,4B2022/23
Reported revenueR 939,1MRevenue is not necessarily cash collected
Maintenance ratio2,723%Repairs and maintenance relative to the asset base
Cash coverage3,132 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 1,4B | R 939,1M |
| 2023/24 | R 1,7B | R 1,4B |
| 2024/25 | R 1,7B | R 1,2B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,723% |
| 2023/24 | 1,756% |
| 2024/25 | 1,746% |
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 689 439 625,00 |
| Water Distribution | R 195 347 713,00 |
| Finance | R 139 881 638,00 |
| Solid Waste Removal | R 65 505 737,00 |
| Waste Water Treatment | R 57 496 659,00 |
| Community Halls and Facilities | R 37 889 230,00 |
| Fire Fighting and Protection | R 34 195 347,00 |
| Mayor and Council | R 28 113 917,00 |
| Roads | R 24 686 811,00 |
| Police Forces, Traffic and Street Parking Control | R 14 088 479,00 |
| Economic Development/Planning | R 13 070 014,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 12 500 002,00 |
| Property Services | R 12 230 233,00 |
| Information Technology | R 9 684 711,00 |
| Fleet Management | R 9 297 462,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 7 002 763,00 |
| Human Resources | R 6 237 719,00 |
| Administrative and Corporate Support | R 4 301 201,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 4 280 430,00 |
| Supply Chain Management | R 3 566 822,00 |
| Road and Traffic Regulation | R 1 930 729,00 |
| Libraries and Archives | R 1 452 166,00 |
| Recreational Facilities | R 77 217,00 |
| Project Management Unit | R 64 246,00 |
| Housing | R 13 995,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Source link unavailableQualified
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 evidenceDisclaimer of opinion
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 | 2,723% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,132 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -46,14% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |