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 / MP311
Victor Khanye
A closer look at the financial evidence behind your local government.
Reported expenditureR 789M2022/23
Reported revenueR 559,1MRevenue is not necessarily cash collected
Maintenance ratio5,272%Repairs and maintenance relative to the asset base
Cash coverage2,541 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 789M | R 559,1M |
| 2023/24 | R 1B | R 691,5M |
| 2024/25 | Not reported | Not reported |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 5,272% |
| 2023/24 | 3,991% |
| 2024/25 | Not reported |
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 248 504 667,00 |
| Finance | R 179 620 639,00 |
| Water Distribution | R 92 587 445,00 |
| Roads | R 44 159 372,00 |
| Sewerage | R 33 526 309,00 |
| Administrative and Corporate Support | R 30 015 132,00 |
| Solid Waste Removal | R 29 653 701,00 |
| Mayor and Council | R 19 688 606,00 |
| Information Technology | R 16 822 489,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 787 484,00 |
| Asset Management | R 12 815 625,00 |
| Fire Fighting and Protection | R 12 386 904,00 |
| Security Services | R 10 838 682,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 9 638 905,00 |
| Police Forces, Traffic and Street Parking Control | R 6 518 914,00 |
| Fleet Management | R 6 338 589,00 |
| Community Halls and Facilities | R 5 237 600,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 3 853 129,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 563 941,00 |
| Public Transport | R 2 673 884,00 |
| Libraries and Archives | R 2 584 479,00 |
| Pollution Control | R 1 648 111,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 545 825,00 |
| Community Parks (including Nurseries) | R 842 270,00 |
| Storm Water Management | R 158 573,00 |
| Water Treatment | R 12 343,00 |
| Supply Chain Management | R 7 534,00 |
Reporting & compliance
The audit record.
Qualified
Source link unavailableQualified
Source link unavailableQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Source link unavailableQualified
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Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
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 | 5,272% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,541 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -41,132% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |