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 1,7B2023/24
Reported revenueR 1,4BRevenue is not necessarily cash collected
Maintenance ratio1,756%Repairs and maintenance relative to the asset base
Cash coverage2,423 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 821 519 941,00 |
| Mayor and Council | R 170 968 266,00 |
| Water Distribution | R 103 086 266,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 102 253 605,00 |
| Finance | R 84 732 553,00 |
| Solid Waste Removal | R 74 015 487,00 |
| Waste Water Treatment | R 66 597 820,00 |
| Administrative and Corporate Support | R 40 785 686,00 |
| Community Halls and Facilities | R 39 772 271,00 |
| Fire Fighting and Protection | R 33 290 609,00 |
| Information Technology | R 23 765 869,00 |
| Roads | R 20 787 422,00 |
| Police Forces, Traffic and Street Parking Control | R 17 545 960,00 |
| Economic Development/Planning | R 13 421 537,00 |
| Fleet Management | R 11 313 881,00 |
| Property Services | R 11 173 220,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 7 581 558,00 |
| Human Resources | R 6 621 695,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 5 782 125,00 |
| Supply Chain Management | R 3 482 301,00 |
| Libraries and Archives | R 1 389 614,00 |
| Recreational Facilities | R 62 290,00 |
| Project Management Unit | R 26 841,00 |
| Housing | R 5 021,00 |
| Road and Traffic Regulation | -R 199 417,00 |
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 | 1,756% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,423 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -15,478% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |