Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
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 / MP325
Bushbuckridge
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,8B2023/24
Reported revenueR 1,7BRevenue is not necessarily cash collected
Maintenance ratio2,848%Repairs and maintenance relative to the asset base
Cash coverage0,156 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 1,6B | R 1,6B |
| 2023/24 | R 1,8B | R 1,7B |
| 2024/25 | R 1,9B | R 1,8B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,524% |
| 2023/24 | 2,848% |
| 2024/25 | 2,718% |
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 225 144 618,00 |
| Water Distribution | R 219 590 539,00 |
| Valuation Service | R 215 256 369,00 |
| Asset Management | R 183 230 202,00 |
| Administrative and Corporate Support | R 101 192 157,00 |
| Security Services | R 96 916 738,00 |
| Street Lighting and Signal Systems | R 89 824 730,00 |
| Road and Traffic Regulation | R 78 978 656,00 |
| Electricity | R 70 186 903,00 |
| Fleet Management | R 53 883 128,00 |
| Human Resources | R 52 085 179,00 |
| Water Treatment | R 47 132 054,00 |
| Mayor and Council | R 43 727 341,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 39 472 293,00 |
| Solid Waste Removal | R 39 343 544,00 |
| Economic Development/Planning | R 35 627 177,00 |
| Roads | R 32 023 289,00 |
| Sewerage | R 27 560 033,00 |
| Project Management Unit | R 26 316 189,00 |
| Information Technology | R 21 335 818,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 18 998 961,00 |
| Housing | R 10 640 867,00 |
| Fire Fighting and Protection | R 10 004 956,00 |
| Supply Chain Management | R 8 984 579,00 |
| Libraries and Archives | R 8 429 765,00 |
| Legal Services | R 6 750 976,00 |
| Education | R 6 576 888,00 |
| Street Cleaning | R 6 391 650,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 5 271 477,00 |
| Risk Management | R 4 309 346,00 |
| Governance Function | R 4 201 466,00 |
| Public Toilets | R 2 973 870,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 2 795 603,00 |
| Public Transport | R 2 052 532,00 |
| Literacy Programmes | R 1 768 360,00 |
| Disaster Management | R 1 521 334,00 |
| Police Forces, Traffic and Street Parking Control | R 1 498 710,00 |
| Recycling | R 1 048 651,00 |
| Pollution Control | R 601 052,00 |
| Community Halls and Facilities | R 508 493,00 |
| Taxi Ranks | R 265 034,00 |
| Recreational Facilities | R 202 670,00 |
| Sports Grounds and Stadiums | R 199 075,00 |
| Biodiversity and Landscape | R 195 562,00 |
| Theatres | R 172 245,00 |
| Museums and Art Galleries | R 101 240,00 |
| Development Facilitation | R 83 103,00 |
| Population Development | R 64 348,00 |
| Solid Waste Disposal (Landfill Sites) | R 18 165,00 |
| Nature Conservation | R 14 517,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 708,00 |
Reporting & compliance
The audit record.
Unqualified - 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
Source link unavailableQualified
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 evidenceUnqualified - Emphasis of Matter items
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 | 2,848% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,156 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -4,993% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |