Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 / MP305
Lekwa
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,7B2024/25
Reported revenueR 1,2BRevenue is not necessarily cash collected
Maintenance ratio1,746%Repairs and maintenance relative to the asset base
Cash coverage5,015 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 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 866 848 768,00 |
| Water Distribution | R 163 950 721,00 |
| Waste Water Treatment | R 107 109 530,00 |
| Solid Waste Removal | R 78 916 183,00 |
| Finance | R 68 267 323,00 |
| Roads | R 54 754 556,00 |
| Fire Fighting and Protection | R 50 601 762,00 |
| Community Halls and Facilities | R 45 442 848,00 |
| Information Technology | R 34 985 530,00 |
| Mayor and Council | R 31 942 116,00 |
| Administrative and Corporate Support | R 29 823 636,00 |
| Police Forces, Traffic and Street Parking Control | R 24 121 269,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 21 908 655,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 21 542 440,00 |
| Fleet Management | R 10 170 364,00 |
| Economic Development/Planning | R 9 967 356,00 |
| Human Resources | R 9 428 461,00 |
| Supply Chain Management | R 7 268 272,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 639 484,00 |
| Housing | R 3 585 984,00 |
| Property Services | R 3 447 723,00 |
| Project Management Unit | R 3 362 210,00 |
| Libraries and Archives | R 1 817 916,00 |
| Recreational Facilities | R 1 343 539,00 |
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 | 1,746% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 5,015 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -38,449% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |