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 / MP314
Emakhazeni
A closer look at the financial evidence behind your local government.
Reported expenditureR 662,4M2024/25
Reported revenueR 565,4MRevenue is not necessarily cash collected
Maintenance ratio0,76%Repairs and maintenance relative to the asset base
Cash coverage3,91 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 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 204 475 316,00 |
| Electricity | R 115 702 903,00 |
| Finance | R 86 124 929,00 |
| Water Treatment | R 37 650 916,00 |
| Roads | R 34 482 023,00 |
| Administrative and Corporate Support | R 32 794 891,00 |
| Police Forces, Traffic and Street Parking Control | R 27 975 447,00 |
| Solid Waste Removal | R 26 515 912,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 23 242 917,00 |
| Development Facilitation | R 22 383 185,00 |
| Waste Water Treatment | R 16 596 571,00 |
| Sewerage | R 10 023 983,00 |
| Supply Chain Management | R 6 144 788,00 |
| Fire Fighting and Protection | R 5 409 137,00 |
| Recreational Facilities | R 4 885 667,00 |
| Water Distribution | R 4 391 842,00 |
| Libraries and Archives | R 1 236 523,00 |
| Fleet Management | R 1 038 054,00 |
| Cultural Matters | R 647 330,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 378 337,00 |
| Property Services | R 286 668,00 |
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 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 | 0,76% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,91 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -17,15% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |