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 505,9M2022/23
Reported revenueR 325,8MRevenue is not necessarily cash collected
Maintenance ratio0,698%Repairs and maintenance relative to the asset base
Cash coverage3,151 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 |
|---|---|
| Mayor and Council | R 125 097 616,00 |
| Water Treatment | R 101 325 917,00 |
| Electricity | R 85 499 215,00 |
| Finance | R 46 245 212,00 |
| Roads | R 38 287 974,00 |
| Police Forces, Traffic and Street Parking Control | R 33 382 074,00 |
| Administrative and Corporate Support | R 23 545 968,00 |
| Waste Water Treatment | R 21 225 444,00 |
| Development Facilitation | R 11 187 069,00 |
| Supply Chain Management | R 10 606 563,00 |
| Solid Waste Removal | R 8 038 009,00 |
| Sewerage | R 5 471 602,00 |
| Recreational Facilities | R 5 160 651,00 |
| Fire Fighting and Protection | R 4 388 030,00 |
| Water Distribution | R 1 158 836,00 |
| Libraries and Archives | R 1 096 446,00 |
| Fleet Management | R 925 630,00 |
| Cultural Matters | R 914 940,00 |
| Property Services | R 199 181,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 193 794,00 |
| Health Services | -R 45 698,00 |
| Municipal Manager, Town Secretary and Chief Executive | -R 17 963 100,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceAdverse opinion
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Audit evidenceQualified
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Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
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 | 0,698% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,151 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -55,303% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |