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 / MP324
Nkomazi
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,5B2024/25
Reported revenueR 1,3BRevenue is not necessarily cash collected
Maintenance ratio1,484%Repairs and maintenance relative to the asset base
Cash coverage10,433 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 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 311 929 973,00 |
| Water Distribution | R 153 470 263,00 |
| Water Treatment | R 122 550 542,00 |
| Finance | R 119 742 952,00 |
| Solid Waste Removal | R 119 391 182,00 |
| Roads | R 78 669 717,00 |
| Mayor and Council | R 70 876 824,00 |
| Security Services | R 57 622 635,00 |
| Fleet Management | R 47 614 056,00 |
| Human Resources | R 47 549 710,00 |
| Police Forces, Traffic and Street Parking Control | R 46 890 842,00 |
| Legal Services | R 43 519 416,00 |
| Information Technology | R 26 232 285,00 |
| Libraries and Archives | R 23 245 198,00 |
| Administrative and Corporate Support | R 22 720 346,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 22 146 364,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 20 977 413,00 |
| Health Services | R 18 710 434,00 |
| Disaster Management | R 18 708 144,00 |
| Asset Management | R 18 421 349,00 |
| Biodiversity and Landscape | R 16 940 664,00 |
| Solid Waste Disposal (Landfill Sites) | R 15 556 426,00 |
| Sewerage | R 13 724 363,00 |
| Population Development | R 13 019 715,00 |
| Supply Chain Management | R 12 831 181,00 |
| Project Management Unit | R 11 577 216,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 10 258 154,00 |
| Tourism | R 9 490 292,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 9 398 687,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 6 398 475,00 |
| Governance Function | R 6 354 667,00 |
| Waste Water Treatment | R 4 639 317,00 |
| Water Storage | R 3 196 945,00 |
| Sports Grounds and Stadiums | R 3 148 122,00 |
| Risk Management | R 2 832 713,00 |
| Housing | R 2 480 358,00 |
| Street Lighting and Signal Systems | R 658 630,00 |
| Community Parks (including Nurseries) | R 102 413,00 |
| Fire Fighting and Protection | R 26 568,00 |
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 | 1,484% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 10,433 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -17,996% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |