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 2,2B2022/23
Reported revenueR 2BRevenue is not necessarily cash collected
Maintenance ratio1,655%Repairs and maintenance relative to the asset base
Cash coverage5,204 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 801 904 437,00 |
| Finance | R 116 648 627,00 |
| Mayor and Council | R 115 399 679,00 |
| Water Distribution | R 109 468 413,00 |
| Roads | R 107 476 876,00 |
| Solid Waste Removal | R 98 111 704,00 |
| Waste Water Treatment | R 66 374 420,00 |
| Police Forces, Traffic and Street Parking Control | R 60 306 112,00 |
| Community Parks (including Nurseries) | R 59 956 817,00 |
| Property Services | R 54 738 468,00 |
| Information Technology | R 53 365 021,00 |
| Fire Fighting and Protection | R 49 519 829,00 |
| Sewerage | R 47 783 095,00 |
| Water Treatment | R 43 124 960,00 |
| Administrative and Corporate Support | R 39 129 876,00 |
| Fleet Management | R 37 025 624,00 |
| Licensing and Regulation | R 29 864 352,00 |
| Street Cleaning | R 24 206 284,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 23 241 400,00 |
| Sports Grounds and Stadiums | R 22 356 810,00 |
| Libraries and Archives | R 20 192 882,00 |
| Informal Settlements | R 18 474 784,00 |
| Human Resources | R 17 749 153,00 |
| Solid Waste Disposal (Landfill Sites) | R 16 563 491,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 15 381 651,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 14 701 868,00 |
| Community Halls and Facilities | R 14 457 999,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 13 612 368,00 |
| Governance Function | R 12 925 050,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 11 701 732,00 |
| Supply Chain Management | R 11 103 192,00 |
| Security Services | R 9 882 099,00 |
| Pollution Control | R 9 169 665,00 |
| Street Lighting and Signal Systems | R 9 065 768,00 |
| Valuation Service | R 7 526 644,00 |
| Population Development | R 6 820 105,00 |
| Housing | R 6 072 658,00 |
| Water Storage | R 5 780 108,00 |
| Risk Management | R 3 800 086,00 |
| Taxi Ranks | R 3 570 420,00 |
| Project Management Unit | R 3 067 042,00 |
| Public Toilets | R 2 834 495,00 |
| Aged Care | R 215 544,00 |
| Civil Defence | R 82 620,00 |
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 | 1,655% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 5,204 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -12,145% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |