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 / MP306
Dipaleseng
A closer look at the financial evidence behind your local government.
Reported expenditureR 697,7M2024/25
Reported revenueR 365,6MRevenue is not necessarily cash collected
Maintenance ratio5,643%Repairs and maintenance relative to the asset base
Cash coverage1,321 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 |
|---|---|
| Electricity | R 178 774 955,00 |
| Water Distribution | R 172 671 394,00 |
| Finance | R 137 657 159,00 |
| Community Halls and Facilities | R 43 728 965,00 |
| Administrative and Corporate Support | R 43 440 054,00 |
| Sewerage | R 35 294 378,00 |
| Solid Waste Removal | R 28 133 043,00 |
| Development Facilitation | R 11 519 728,00 |
| Mayor and Council | R 11 212 910,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 11 006 476,00 |
| Roads | R 7 230 777,00 |
| Police Forces, Traffic and Street Parking Control | R 6 405 081,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 5 310 580,00 |
| Project Management Unit | R 1 991 841,00 |
| Licensing and Control of Animals | R 1 632 558,00 |
| Community Parks (including Nurseries) | R 990 568,00 |
| Libraries and Archives | R 647 350,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 15 948,00 |
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 | 5,643% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,321 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -90,83% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |