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 / MP324
Nkomazi
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,8B2023/24
Reported revenueR 1,3BRevenue is not necessarily cash collected
Maintenance ratio1,859%Repairs and maintenance relative to the asset base
Cash coverage12,052 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 1,3B | R 1,2B |
| 2023/24 | R 1,8B | R 1,3B |
| 2024/25 | R 1,5B | R 1,3B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,482% |
| 2023/24 | 1,859% |
| 2024/25 | 1,484% |
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 |
|---|---|
| Electricity | R 287 626 322,00 |
| Finance | R 275 040 682,00 |
| Water Distribution | R 157 503 202,00 |
| Roads | R 124 947 280,00 |
| Solid Waste Removal | R 122 844 548,00 |
| Water Treatment | R 112 886 826,00 |
| Mayor and Council | R 74 284 696,00 |
| Human Resources | R 64 261 795,00 |
| Security Services | R 61 256 906,00 |
| Fleet Management | R 56 331 425,00 |
| Legal Services | R 54 951 384,00 |
| Police Forces, Traffic and Street Parking Control | R 44 136 057,00 |
| Libraries and Archives | R 24 936 276,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 24 398 139,00 |
| Administrative and Corporate Support | R 23 781 828,00 |
| Information Technology | R 23 623 400,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 23 236 948,00 |
| Asset Management | R 20 932 517,00 |
| Health Services | R 20 252 417,00 |
| Sewerage | R 19 594 199,00 |
| Solid Waste Disposal (Landfill Sites) | R 17 365 932,00 |
| Disaster Management | R 17 265 710,00 |
| Biodiversity and Landscape | R 15 490 007,00 |
| Supply Chain Management | R 13 517 513,00 |
| Population Development | R 13 202 879,00 |
| Project Management Unit | R 10 167 345,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 9 820 124,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 9 815 493,00 |
| Tourism | R 8 333 015,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 7 817 652,00 |
| Governance Function | R 6 547 972,00 |
| Waste Water Treatment | R 5 770 102,00 |
| Water Storage | R 3 312 328,00 |
| Sports Grounds and Stadiums | R 2 654 183,00 |
| Risk Management | R 1 287 125,00 |
| Community Parks (including Nurseries) | R 240 733,00 |
| Street Lighting and Signal Systems | R 233 066,00 |
| Fire Fighting and Protection | R 56 856,00 |
| Road and Traffic Regulation | R 27 577,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
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 | 1,859% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 12,052 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -39,861% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |