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 / MP307
Govan Mbeki
A closer look at the financial evidence behind your local government.
Reported expenditureR 4,3B2024/25
Reported revenueR 3,5BRevenue is not necessarily cash collected
Maintenance ratio4,044%Repairs and maintenance relative to the asset base
Cash coverage2,5 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 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 1 614 137 239,00 |
| Water Distribution | R 707 994 261,00 |
| Finance | R 536 137 539,00 |
| Property Services | R 265 452 063,00 |
| Libraries and Archives | R 222 435 649,00 |
| Solid Waste Removal | R 92 061 271,00 |
| Mayor and Council | R 75 952 803,00 |
| Sewerage | R 73 975 389,00 |
| Police Forces, Traffic and Street Parking Control | R 65 135 518,00 |
| Administrative and Corporate Support | R 63 782 749,00 |
| Waste Water Treatment | R 59 405 368,00 |
| Roads | R 58 213 066,00 |
| Fire Fighting and Protection | R 50 928 645,00 |
| Security Services | R 50 681 538,00 |
| Community Halls and Facilities | R 43 550 555,00 |
| Human Resources | R 39 261 738,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 34 473 994,00 |
| Street Cleaning | R 31 782 193,00 |
| Asset Management | R 29 614 676,00 |
| Legal Services | R 25 411 373,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 22 627 843,00 |
| Fleet Management | R 20 868 126,00 |
| Information Technology | R 17 285 779,00 |
| Solid Waste Disposal (Landfill Sites) | R 15 893 861,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 14 089 384,00 |
| Supply Chain Management | R 12 532 912,00 |
| Control of Public Nuisances | R 10 161 602,00 |
| Community Parks (including Nurseries) | R 9 592 216,00 |
| Housing | R 9 201 940,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 8 849 815,00 |
| Project Management Unit | R 8 577 854,00 |
| Development Facilitation | R 5 838 689,00 |
| Storm Water Management | R 5 214 033,00 |
| Governance Function | R 4 181 375,00 |
| Cultural Matters | R 4 004 988,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 3 734 793,00 |
| Sports Grounds and Stadiums | R 1 613 213,00 |
| Laboratory Services | R 1 120 608,00 |
| Recreational Facilities | R 1 026 134,00 |
| Street Lighting and Signal Systems | R 41 907,00 |
| Risk Management | R 39 099,00 |
| Disaster Management | R 10 918,00 |
| Water Treatment | R 878,00 |
| Valuation Service | -R 5 645 172,00 |
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 | 4,044% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,5 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -24,922% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |