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
North West / B / NW375
Moses Kotane
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,3B2024/25
Reported revenueR 1,1BRevenue is not necessarily cash collected
Maintenance ratio1,995%Repairs and maintenance relative to the asset base
Cash coverage6,89 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 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 Treatment | R 308 307 681,00 |
| Water Distribution | R 210 467 347,00 |
| Finance | R 163 410 494,00 |
| Mayor and Council | R 89 745 017,00 |
| Solid Waste Removal | R 57 431 891,00 |
| Administrative and Corporate Support | R 48 391 029,00 |
| Recreational Facilities | R 47 467 914,00 |
| Roads | R 41 541 863,00 |
| Sewerage | R 38 748 122,00 |
| Electricity | R 36 173 091,00 |
| Civil Defence | R 33 298 664,00 |
| Information Technology | R 27 867 997,00 |
| Community Halls and Facilities | R 21 211 035,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 19 350 787,00 |
| Fleet Management | R 18 981 984,00 |
| Human Resources | R 18 300 967,00 |
| Street Lighting and Signal Systems | R 15 184 934,00 |
| Police Forces, Traffic and Street Parking Control | R 14 885 027,00 |
| Asset Management | R 14 857 880,00 |
| Disaster Management | R 10 632 699,00 |
| Economic Development/Planning | R 8 863 395,00 |
| Supply Chain Management | R 6 788 428,00 |
| Governance Function | R 6 341 840,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 6 026 816,00 |
| Legal Services | R 5 330 269,00 |
| Project Management Unit | R 5 124 433,00 |
| Agricultural | R 3 233 202,00 |
| Tourism | R 3 189 616,00 |
| Museums and Art Galleries | R 3 145 245,00 |
| Media Services | R 2 873 694,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 2 355 883,00 |
| Libraries and Archives | R 1 929 176,00 |
| Development Facilitation | R 1 770 728,00 |
| Risk Management | R 1 365 592,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 424 813,00 |
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 | 1,995% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,89 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -15,994% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |