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 / MP314
Emakhazeni
A closer look at the financial evidence behind your local government.
Reported expenditureR 574,6M2023/24
Reported revenueR 400,7MRevenue is not necessarily cash collected
Maintenance ratio0,673%Repairs and maintenance relative to the asset base
Cash coverage3,685 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 505,9M | R 325,8M |
| 2023/24 | R 574,6M | R 400,7M |
| 2024/25 | R 662,4M | R 565,4M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,698% |
| 2023/24 | 0,673% |
| 2024/25 | 0,76% |
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 |
|---|---|
| Finance | R 125 379 414,00 |
| Mayor and Council | R 103 019 260,00 |
| Electricity | R 99 246 186,00 |
| Roads | R 36 187 695,00 |
| Administrative and Corporate Support | R 36 021 904,00 |
| Water Treatment | R 33 593 946,00 |
| Solid Waste Removal | R 30 169 275,00 |
| Police Forces, Traffic and Street Parking Control | R 24 471 526,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 20 952 021,00 |
| Waste Water Treatment | R 17 889 398,00 |
| Development Facilitation | R 14 811 751,00 |
| Supply Chain Management | R 8 128 447,00 |
| Sewerage | R 7 514 050,00 |
| Recreational Facilities | R 4 852 450,00 |
| Fire Fighting and Protection | R 4 655 305,00 |
| Cultural Matters | R 2 445 712,00 |
| Water Distribution | R 1 807 464,00 |
| Libraries and Archives | R 1 152 020,00 |
| Fleet Management | R 919 260,00 |
| Property Services | R 696 507,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 674 978,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceAdverse opinion
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Audit evidenceQualified
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Audit evidenceDisclaimer of opinion
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Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
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 | 0,673% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,685 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -43,406% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |