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
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 826,6M2024/25
Reported revenueR 974,3MRevenue is not necessarily cash collected
Maintenance ratio3,54%Repairs and maintenance relative to the asset base
Cash coverage4,412 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 |
|---|---|
| Finance | R 200 095 436,00 |
| Asset Management | R 108 171 991,00 |
| Police Forces, Traffic and Street Parking Control | R 87 961 947,00 |
| Water Distribution | R 84 248 404,00 |
| Electricity | R 59 431 107,00 |
| Administrative and Corporate Support | R 44 218 733,00 |
| Mayor and Council | R 36 249 779,00 |
| Community Halls and Facilities | R 32 176 561,00 |
| Roads | R 27 059 481,00 |
| Solid Waste Removal | R 20 207 268,00 |
| Project Management Unit | R 17 811 608,00 |
| Road and Traffic Regulation | R 16 993 310,00 |
| Information Technology | R 14 547 261,00 |
| Economic Development/Planning | R 14 494 679,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 14 186 176,00 |
| Licensing and Regulation | R 12 063 997,00 |
| Governance Function | R 7 670 485,00 |
| Waste Water Treatment | R 6 187 598,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 5 085 091,00 |
| Human Resources | R 4 603 133,00 |
| Housing | R 2 958 526,00 |
| Cultural Matters | R 2 461 169,00 |
| Supply Chain Management | R 2 042 411,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 534 887,00 |
| Risk Management | R 1 083 455,00 |
| Fire Fighting and Protection | R 1 076 131,00 |
| Libraries and Archives | R 927 236,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 778 933,00 |
| Literacy Programmes | R 228 559,00 |
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 | 3,54% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 4,412 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 15,167% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |