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 / MP312
Emalahleni (MP)
A closer look at the financial evidence behind your local government.
Reported expenditureR 7B2024/25
Reported revenueR 5BRevenue is not necessarily cash collected
Maintenance ratio5,806%Repairs and maintenance relative to the asset base
Cash coverage1,021 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 3 094 906 429,00 |
| Finance | R 1 057 718 515,00 |
| Water Distribution | R 756 630 350,00 |
| Waste Water Treatment | R 387 268 538,00 |
| Water Treatment | R 272 488 112,00 |
| Sewerage | R 239 885 856,00 |
| Solid Waste Disposal (Landfill Sites) | R 206 635 100,00 |
| Police Forces, Traffic and Street Parking Control | R 202 445 140,00 |
| Solid Waste Removal | R 149 142 582,00 |
| Mayor and Council | R 101 923 404,00 |
| Roads | R 94 771 354,00 |
| Fire Fighting and Protection | R 81 277 374,00 |
| Fleet Management | R 54 431 416,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 43 560 589,00 |
| Legal Services | R 39 313 537,00 |
| Administrative and Corporate Support | R 36 524 183,00 |
| Human Resources | R 31 611 312,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 28 895 746,00 |
| Risk Management | R 28 091 829,00 |
| Sports Grounds and Stadiums | R 28 043 266,00 |
| Information Technology | R 23 727 471,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 19 978 982,00 |
| Libraries and Archives | R 17 968 458,00 |
| Project Management Unit | R 17 269 691,00 |
| Informal Settlements | R 15 812 407,00 |
| Regional Planning and Development | R 14 260 295,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 8 258 578,00 |
| Property Services | R 6 971 782,00 |
| Markets | R 6 411 610,00 |
| Biodiversity and Landscape | R 5 425 133,00 |
| Licensing and Regulation | R 4 241 210,00 |
| Aged Care | R 2 238 212,00 |
| Community Halls and Facilities | R 769 005,00 |
| Community Parks (including Nurseries) | R 574,00 |
| Economic Development/Planning | -R 7 491 178,00 |
| Water Storage | -R 64 581 057,00 |
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 | 5,806% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,021 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -39,947% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |