Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
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 / MP312
Emalahleni (MP)
A closer look at the financial evidence behind your local government.
Reported expenditureR 5,6B2022/23
Reported revenueR 3,7BRevenue is not necessarily cash collected
Maintenance ratio2,865%Repairs and maintenance relative to the asset base
Cash coverage0,683 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 5,6B | R 3,7B |
| 2023/24 | Not reported | Not reported |
| 2024/25 | R 7B | R 5B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,865% |
| 2023/24 | Not reported |
| 2024/25 | 5,806% |
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 2 616 025 367,00 |
| Water Distribution | R 701 312 396,00 |
| Finance | R 533 566 041,00 |
| Waste Water Treatment | R 317 043 191,00 |
| Police Forces, Traffic and Street Parking Control | R 312 070 331,00 |
| Sewerage | R 201 302 371,00 |
| Solid Waste Disposal (Landfill Sites) | R 152 117 712,00 |
| Solid Waste Removal | R 151 777 566,00 |
| Roads | R 133 859 275,00 |
| Fire Fighting and Protection | R 100 579 699,00 |
| Water Treatment | R 65 945 075,00 |
| Fleet Management | R 64 308 753,00 |
| Supply Chain Management | R 40 908 401,00 |
| Risk Management | R 38 498 624,00 |
| Administrative and Corporate Support | R 34 995 514,00 |
| Human Resources | R 27 446 252,00 |
| Sports Grounds and Stadiums | R 26 492 596,00 |
| Information Technology | R 26 226 877,00 |
| Licensing and Regulation | R 23 543 894,00 |
| Economic Development/Planning | R 22 173 477,00 |
| Libraries and Archives | R 17 462 752,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 17 262 105,00 |
| Project Management Unit | R 15 813 044,00 |
| Regional Planning and Development | R 14 764 569,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 14 313 713,00 |
| Informal Settlements | R 12 060 180,00 |
| Property Services | R 11 499 849,00 |
| Markets | R 8 007 610,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 7 240 805,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 7 215 815,00 |
| Biodiversity and Landscape | R 6 657 237,00 |
| Legal Services | R 6 412 530,00 |
| Aged Care | R 1 982 315,00 |
| Community Halls and Facilities | R 696 103,00 |
| Water Storage | R 181 380,00 |
| Governance Function | R 5 553,00 |
| Community Parks (including Nurseries) | R 346,00 |
| Mayor and Council | -R 117 870 759,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Source link unavailableQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Source link unavailableQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceOutstanding
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 | 2,865% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,683 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -51,134% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |