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 1,3B2022/23
Reported revenueR 1,2BRevenue is not necessarily cash collected
Maintenance ratio1,482%Repairs and maintenance relative to the asset base
Cash coverage24,735 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 228 274 955,00 |
| Water Distribution | R 150 641 491,00 |
| Finance | R 114 724 335,00 |
| Solid Waste Removal | R 113 750 186,00 |
| Water Treatment | R 103 727 883,00 |
| Roads | R 67 453 495,00 |
| Mayor and Council | R 66 783 707,00 |
| Security Services | R 59 072 524,00 |
| Police Forces, Traffic and Street Parking Control | R 40 321 912,00 |
| Human Resources | R 40 212 914,00 |
| Fleet Management | R 35 374 268,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 23 359 882,00 |
| Information Technology | R 21 218 436,00 |
| Sewerage | R 19 832 867,00 |
| Libraries and Archives | R 18 812 923,00 |
| Asset Management | R 18 003 307,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 17 047 091,00 |
| Health Services | R 16 068 297,00 |
| Administrative and Corporate Support | R 15 199 901,00 |
| Biodiversity and Landscape | R 14 248 643,00 |
| Disaster Management | R 14 153 377,00 |
| Legal Services | R 12 647 702,00 |
| Supply Chain Management | R 11 723 656,00 |
| Water Storage | R 10 085 901,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 9 852 711,00 |
| Solid Waste Disposal (Landfill Sites) | R 9 021 120,00 |
| Project Management Unit | R 8 667 361,00 |
| Waste Water Treatment | R 8 003 198,00 |
| Sports Grounds and Stadiums | R 7 405 827,00 |
| Community Halls and Facilities | R 6 794 507,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 6 671 732,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 5 895 014,00 |
| Governance Function | R 5 092 712,00 |
| Tourism | R 4 629 423,00 |
| Risk Management | R 2 838 477,00 |
| Museums and Art Galleries | R 1 408 067,00 |
| Cultural Matters | R 1 117 928,00 |
| Fire Fighting and Protection | R 1 049 603,00 |
| Community Parks (including Nurseries) | R 241 902,00 |
| Road and Traffic Regulation | -R 3 436,00 |
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 | 1,482% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 24,735 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -12,859% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |