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 / MP307
Govan Mbeki
A closer look at the financial evidence behind your local government.
Reported expenditureR 4,2B2023/24
Reported revenueR 3,6BRevenue is not necessarily cash collected
Maintenance ratio3,47%Repairs and maintenance relative to the asset base
Cash coverage2,221 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 3,4B | R 2,5B |
| 2023/24 | R 4,2B | R 3,6B |
| 2024/25 | R 4,3B | R 3,5B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,456% |
| 2023/24 | 3,47% |
| 2024/25 | 4,044% |
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 1 398 013 658,00 |
| Finance | R 975 054 672,00 |
| Water Distribution | R 606 174 578,00 |
| Water Treatment | R 187 648 902,00 |
| Sewerage | R 121 815 300,00 |
| Solid Waste Removal | R 119 011 679,00 |
| Roads | R 79 687 948,00 |
| Mayor and Council | R 61 327 573,00 |
| Solid Waste Disposal (Landfill Sites) | R 54 272 506,00 |
| Police Forces, Traffic and Street Parking Control | R 52 313 986,00 |
| Administrative and Corporate Support | R 46 883 596,00 |
| Security Services | R 46 549 785,00 |
| Property Services | R 43 019 784,00 |
| Community Halls and Facilities | R 40 967 517,00 |
| Waste Water Treatment | R 39 690 195,00 |
| Fire Fighting and Protection | R 38 525 540,00 |
| Human Resources | R 35 094 696,00 |
| Asset Management | R 32 683 352,00 |
| Community Parks (including Nurseries) | R 28 110 545,00 |
| Legal Services | R 23 189 437,00 |
| Libraries and Archives | R 20 986 408,00 |
| Fleet Management | R 20 857 978,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 14 615 756,00 |
| Information Technology | R 14 583 618,00 |
| Storm Water Management | R 13 645 725,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 13 572 978,00 |
| Supply Chain Management | R 12 177 273,00 |
| Cultural Matters | R 10 513 536,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 9 391 330,00 |
| Control of Public Nuisances | R 8 917 635,00 |
| Housing | R 8 470 769,00 |
| Street Cleaning | R 8 301 292,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 8 057 356,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 5 663 835,00 |
| Governance Function | R 5 023 541,00 |
| Project Management Unit | R 4 643 090,00 |
| Development Facilitation | R 4 176 477,00 |
| Disaster Management | R 2 524 867,00 |
| Recreational Facilities | R 1 128 678,00 |
| Laboratory Services | R 1 003 635,00 |
| Valuation Service | R 882 469,00 |
| Street Lighting and Signal Systems | R 865 527,00 |
| Sports Grounds and Stadiums | R 124 565,00 |
| Risk Management | R 28 235,00 |
| Biodiversity and Landscape | -R 47 589,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Source link unavailableOutstanding
Source link unavailableDisclaimer of opinion
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 evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
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 | 3,47% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,221 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -18,859% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |