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 833M2022/23
Reported revenueR 729,4MRevenue is not necessarily cash collected
Maintenance ratio1,28%Repairs and maintenance relative to the asset base
Cash coverage5,917 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 501 705 756,00 |
| Water Distribution | R 86 870 118,00 |
| Electricity | R 81 764 225,00 |
| Finance | R 63 724 248,00 |
| Administrative and Corporate Support | R 29 966 505,00 |
| Sewerage | R 16 886 205,00 |
| Road and Traffic Regulation | R 16 164 570,00 |
| Solid Waste Removal | R 10 063 848,00 |
| Roads | R 6 911 725,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 3 811 322,00 |
| Libraries and Archives | R 3 575 044,00 |
| Housing | R 3 179 896,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 174 137,00 |
| Community Parks (including Nurseries) | R 1 899 975,00 |
| Project Management Unit | R 1 731 351,00 |
| Development Facilitation | R 1 369 841,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 053 173,00 |
| Health Services | R 183 269,00 |
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 | 1,28% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 5,917 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -14,21% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |