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 / MP313
Steve Tshwete
A closer look at the financial evidence behind your local government.
Reported expenditureR 2,6B2023/24
Reported revenueR 2,2BRevenue is not necessarily cash collected
Maintenance ratio2,145%Repairs and maintenance relative to the asset base
Cash coverage2,036 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 2,2B | R 2B |
| 2023/24 | R 2,6B | R 2,2B |
| 2024/25 | R 2,8B | R 2,6B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,655% |
| 2023/24 | 2,145% |
| 2024/25 | 1,745% |
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 940 909 526,00 |
| Roads | R 151 763 405,00 |
| Mayor and Council | R 149 607 391,00 |
| Water Distribution | R 137 060 682,00 |
| Solid Waste Removal | R 116 366 903,00 |
| Finance | R 101 811 368,00 |
| Waste Water Treatment | R 78 017 254,00 |
| Police Forces, Traffic and Street Parking Control | R 74 697 951,00 |
| Information Technology | R 63 035 677,00 |
| Community Parks (including Nurseries) | R 62 029 977,00 |
| Sewerage | R 61 722 569,00 |
| Fire Fighting and Protection | R 57 125 240,00 |
| Property Services | R 55 208 728,00 |
| Water Treatment | R 54 233 382,00 |
| Administrative and Corporate Support | R 42 418 999,00 |
| Fleet Management | R 39 128 521,00 |
| Licensing and Regulation | R 31 587 431,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 27 617 971,00 |
| Sports Grounds and Stadiums | R 26 873 651,00 |
| Street Cleaning | R 26 486 935,00 |
| Community Halls and Facilities | R 23 563 880,00 |
| Libraries and Archives | R 22 037 613,00 |
| Informal Settlements | R 20 698 742,00 |
| Human Resources | R 20 354 140,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 20 299 201,00 |
| Solid Waste Disposal (Landfill Sites) | R 19 304 120,00 |
| Street Lighting and Signal Systems | R 18 698 208,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 15 875 437,00 |
| Supply Chain Management | R 15 205 961,00 |
| Governance Function | R 14 403 301,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 12 177 443,00 |
| Pollution Control | R 9 534 030,00 |
| Security Services | R 8 333 824,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 8 224 943,00 |
| Housing | R 7 695 344,00 |
| Water Storage | R 7 101 840,00 |
| Population Development | R 6 659 037,00 |
| Valuation Service | R 6 078 270,00 |
| Taxi Ranks | R 3 960 908,00 |
| Public Toilets | R 3 357 563,00 |
| Project Management Unit | R 3 084 715,00 |
| Risk Management | R 1 915 724,00 |
| Aged Care | R 283 675,00 |
Reporting & compliance
The audit record.
Qualified
Source link unavailableQualified
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
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 | 2,145% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,036 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -18,354% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |