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
Northern Cape / B / NC094
Phokwane
A closer look at the financial evidence behind your local government.
Reported expenditureR 808,7M2024/25
Reported revenueR 475,2MRevenue is not necessarily cash collected
Maintenance ratio5,675%Repairs and maintenance relative to the asset base
Cash coverage5,142 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 634,4M | R 325,5M |
| 2023/24 | Not reported | Not reported |
| 2024/25 | R 808,7M | R 475,2M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 5,432% |
| 2023/24 | Not reported |
| 2024/25 | 5,675% |
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 181 330 218,00 |
| Water Distribution | R 167 058 854,00 |
| Electricity | R 153 417 795,00 |
| Sewerage | R 84 054 165,00 |
| Roads | R 71 325 821,00 |
| Solid Waste Removal | R 41 939 219,00 |
| Community Halls and Facilities | R 22 248 999,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 18 741 153,00 |
| Mayor and Council | R 17 776 950,00 |
| Police Forces, Traffic and Street Parking Control | R 15 085 851,00 |
| Administrative and Corporate Support | R 11 394 677,00 |
| Population Development | R 8 307 119,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 7 037 767,00 |
| Libraries and Archives | R 2 793 848,00 |
| Economic Development/Planning | R 2 096 279,00 |
| Information Technology | R 1 544 157,00 |
| Human Resources | R 1 510 433,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 627 184,00 |
| Pollution Control | R 432 705,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceOutstanding
Audit evidenceQualified
Audit evidenceOutstanding
Audit evidenceDisclaimer of opinion
Source link unavailableOutstanding
Source link unavailableOutstanding
Source link unavailableOutstanding
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Source link unavailableDisclaimer of opinion
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 | 5,675% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 5,142 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -70,177% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |