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 / NW404
Maquassi Hills
A closer look at the financial evidence behind your local government.
Reported expenditureR 798M2023/24
Reported revenueR 642MRevenue is not necessarily cash collected
Maintenance ratio2,505%Repairs and maintenance relative to the asset base
Cash coverage16,602 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 833M | R 729,4M |
| 2023/24 | R 798M | R 642M |
| 2024/25 | R 804,4M | R 645M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,28% |
| 2023/24 | 2,505% |
| 2024/25 | 2,425% |
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 |
|---|---|
| Mayor and Council | R 353 466 025,00 |
| Electricity | R 92 438 325,00 |
| Water Distribution | R 91 510 788,00 |
| Finance | R 91 220 398,00 |
| Administrative and Corporate Support | R 61 228 326,00 |
| Road and Traffic Regulation | R 45 140 277,00 |
| Sewerage | R 18 675 501,00 |
| Roads | R 9 680 961,00 |
| Solid Waste Removal | R 9 680 613,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 5 775 424,00 |
| Libraries and Archives | R 4 613 805,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 4 538 920,00 |
| Housing | R 2 611 505,00 |
| Community Parks (including Nurseries) | R 2 406 775,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 226 328,00 |
| Project Management Unit | R 1 508 016,00 |
| Development Facilitation | R 1 069 518,00 |
| Health Services | R 193 158,00 |
Reporting & compliance
The audit record.
Adverse opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer 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 | 2,505% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 16,602 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -24,295% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |