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 / NW384
Ditsobotla
A closer look at the financial evidence behind your local government.
Reported expenditureR 656,4M2024/25
Reported revenueR 452,1MRevenue is not necessarily cash collected
Maintenance ratio1,117%Repairs and maintenance relative to the asset base
Cash coverage68,892 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 546,5M | R 264,7M |
| 2023/24 | R 623,5M | R 343,1M |
| 2024/25 | R 656,4M | R 452,1M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,063% |
| 2023/24 | 0,386% |
| 2024/25 | 1,117% |
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 219 896 409,00 |
| Human Resources | R 186 064 541,00 |
| Finance | R 122 032 920,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 38 186 714,00 |
| Water Distribution | R 33 731 298,00 |
| Administrative and Corporate Support | R 31 488 198,00 |
| Mayor and Council | R 30 062 872,00 |
| Legal Services | R 9 893 891,00 |
| Biodiversity and Landscape | R 4 241 502,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 1 726 974,00 |
| Project Management Unit | R 654 655,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 506 844,00 |
| Community Parks (including Nurseries) | R 84 637,00 |
| Sewerage | R 67 396,00 |
| Water Storage | R 26 305,00 |
| Roads | R 21 784,00 |
| Solid Waste Removal | R 10 728,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 178,00 |
| Economic Development/Planning | R 839,00 |
| Community Halls and Facilities | -R 22 249 847,00 |
Reporting & compliance
The audit record.
Disclaimer of opinion
Source link unavailableOutstanding
Source link unavailableOutstanding
Source link unavailableOutstanding
Source link unavailableDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceQualified
Source link unavailableDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Source link unavailableDisclaimer 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 | 1,117% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 68,892 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -45,199% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |