Follow the evidence
Compare matched annual figures, audit outcomes and underlying Treasury records before drawing conclusions.
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 / MP316
Dr J.S. Moroka
A closer look at the financial evidence behind your local government.
Reported expenditureR 698,6M2023/24
Reported revenueR 956,2MRevenue is not necessarily cash collected
Maintenance ratio3,266%Repairs and maintenance relative to the asset base
Cash coverage6,316 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | Not reported | R 866,3M |
| 2023/24 | R 698,6M | R 956,2M |
| 2024/25 | R 826,6M | R 974,3M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 3,26% |
| 2023/24 | 3,266% |
| 2024/25 | 3,54% |
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 |
|---|---|
| Asset Management | R 134 595 572,00 |
| Water Distribution | R 82 562 613,00 |
| Finance | R 74 679 394,00 |
| Police Forces, Traffic and Street Parking Control | R 73 388 256,00 |
| Electricity | R 64 362 114,00 |
| Administrative and Corporate Support | R 56 646 358,00 |
| Mayor and Council | R 35 705 725,00 |
| Roads | R 28 509 474,00 |
| Community Halls and Facilities | R 27 118 691,00 |
| Solid Waste Removal | R 17 033 115,00 |
| Road and Traffic Regulation | R 16 353 383,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 15 873 317,00 |
| Licensing and Regulation | R 12 134 144,00 |
| Economic Development/Planning | R 11 921 615,00 |
| Information Technology | R 9 326 193,00 |
| Waste Water Treatment | R 6 809 435,00 |
| Human Resources | R 6 168 662,00 |
| Governance Function | R 5 882 789,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 5 666 402,00 |
| Supply Chain Management | R 4 217 088,00 |
| Project Management Unit | R 3 870 729,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 382 926,00 |
| Risk Management | R 1 063 597,00 |
| Fire Fighting and Protection | R 949 336,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 826 084,00 |
| Libraries and Archives | R 818 519,00 |
| Housing | R 459 876,00 |
| Literacy Programmes | R 286 613,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceOutstanding
Source link unavailableAdverse opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Source link unavailableQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Source link unavailableAn 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 | 3,266% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,316 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 26,942% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |