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 3,4B2022/23
Reported revenueR 2,5BRevenue is not necessarily cash collected
Maintenance ratio2,456%Repairs and maintenance relative to the asset base
Cash coverage3,468 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 1 173 902 984,00 |
| Water Distribution | R 670 773 596,00 |
| Finance | R 615 760 312,00 |
| Solid Waste Removal | R 150 891 153,00 |
| Sewerage | R 138 209 350,00 |
| Property Services | R 88 269 874,00 |
| Police Forces, Traffic and Street Parking Control | R 58 705 737,00 |
| Mayor and Council | R 46 511 786,00 |
| Water Treatment | R 45 819 749,00 |
| Roads | R 44 989 524,00 |
| Waste Water Treatment | R 44 328 600,00 |
| Administrative and Corporate Support | R 42 740 226,00 |
| Security Services | R 42 267 808,00 |
| Legal Services | R 39 263 547,00 |
| Fire Fighting and Protection | R 35 347 161,00 |
| Human Resources | R 34 804 144,00 |
| Community Halls and Facilities | R 34 018 675,00 |
| Community Parks (including Nurseries) | R 26 745 145,00 |
| Asset Management | R 22 012 762,00 |
| Solid Waste Disposal (Landfill Sites) | R 21 176 342,00 |
| Fleet Management | R 16 562 983,00 |
| Storm Water Management | R 15 248 258,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 14 372 711,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 12 873 031,00 |
| Cultural Matters | R 12 251 072,00 |
| Information Technology | R 11 872 249,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 10 111 040,00 |
| Supply Chain Management | R 9 972 499,00 |
| Street Cleaning | R 8 680 573,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 7 981 265,00 |
| Housing | R 7 817 652,00 |
| Control of Public Nuisances | R 7 039 454,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 4 455 779,00 |
| Governance Function | R 4 170 641,00 |
| Project Management Unit | R 3 544 489,00 |
| Development Facilitation | R 3 506 392,00 |
| Disaster Management | R 2 401 072,00 |
| Street Lighting and Signal Systems | R 1 500 101,00 |
| Laboratory Services | R 1 100 023,00 |
| Valuation Service | R 849 485,00 |
| Recreational Facilities | R 256 879,00 |
| Biodiversity and Landscape | R 153 797,00 |
| Sports Grounds and Stadiums | R 130 064,00 |
| Risk Management | R 42 796,00 |
| Libraries and Archives | -R 150 917 641,00 |
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 | 2,456% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,468 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -35,713% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |