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 / MP306
Dipaleseng
A closer look at the financial evidence behind your local government.
Reported expenditureR 481,6M2023/24
Reported revenueR 366,6MRevenue is not necessarily cash collected
Maintenance ratio2,842%Repairs and maintenance relative to the asset base
Cash coverage0,206 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 570,7M | R 324,2M |
| 2023/24 | R 481,6M | R 366,6M |
| 2024/25 | R 697,7M | R 365,6M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,861% |
| 2023/24 | 2,842% |
| 2024/25 | 5,643% |
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 160 926 251,00 |
| Electricity | R 139 684 080,00 |
| Water Distribution | R 43 474 866,00 |
| Administrative and Corporate Support | R 30 182 200,00 |
| Community Halls and Facilities | R 23 897 538,00 |
| Solid Waste Removal | R 18 849 840,00 |
| Sewerage | R 15 220 555,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 10 733 091,00 |
| Development Facilitation | R 8 981 189,00 |
| Mayor and Council | R 8 651 073,00 |
| Roads | R 6 939 055,00 |
| Police Forces, Traffic and Street Parking Control | R 5 023 326,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 293 864,00 |
| Project Management Unit | R 1 929 343,00 |
| Licensing and Control of Animals | R 1 355 708,00 |
| Community Parks (including Nurseries) | R 1 081 384,00 |
| Libraries and Archives | R 404 770,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 5 399,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer 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 evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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 | 2,842% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,206 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -31,366% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |