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
North West / B / NW375
Moses Kotane
A closer look at the financial evidence behind your local government.
Reported expenditureR 1B2022/23
Reported revenueR 975MRevenue is not necessarily cash collected
Maintenance ratio1,613%Repairs and maintenance relative to the asset base
Cash coverage14,566 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 1B | R 975M |
| 2023/24 | R 1,2B | R 1,1B |
| 2024/25 | R 1,3B | R 1,1B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,613% |
| 2023/24 | 1,632% |
| 2024/25 | 1,995% |
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 |
|---|---|
| Water Distribution | R 331 883 043,00 |
| Finance | R 81 176 432,00 |
| Mayor and Council | R 71 841 004,00 |
| Water Treatment | R 70 914 384,00 |
| Recreational Facilities | R 60 388 176,00 |
| Roads | R 56 198 666,00 |
| Sewerage | R 55 618 764,00 |
| Solid Waste Removal | R 47 384 719,00 |
| Administrative and Corporate Support | R 42 222 829,00 |
| Electricity | R 33 007 250,00 |
| Civil Defence | R 25 954 516,00 |
| Fleet Management | R 22 194 207,00 |
| Human Resources | R 19 374 982,00 |
| Community Halls and Facilities | R 17 766 578,00 |
| Information Technology | R 17 358 754,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 12 469 988,00 |
| Police Forces, Traffic and Street Parking Control | R 11 801 532,00 |
| Street Lighting and Signal Systems | R 10 163 413,00 |
| Economic Development/Planning | R 8 720 022,00 |
| Supply Chain Management | R 7 858 724,00 |
| Asset Management | R 6 793 321,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 6 331 592,00 |
| Governance Function | R 4 903 444,00 |
| Project Management Unit | R 4 250 025,00 |
| Agricultural | R 2 848 111,00 |
| Tourism | R 2 772 486,00 |
| Legal Services | R 2 416 365,00 |
| Media Services | R 2 265 876,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 2 089 084,00 |
| Museums and Art Galleries | R 1 944 519,00 |
| Libraries and Archives | R 1 520 408,00 |
| Risk Management | R 1 054 546,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 99 341,00 |
| Disaster Management | R 94 516,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Source link unavailableDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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 | 1,613% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 14,566 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -7,044% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |