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 / NW404
Maquassi Hills
A closer look at the financial evidence behind your local government.
Reported expenditureR 804,4M2024/25
Reported revenueR 645MRevenue is not necessarily cash collected
Maintenance ratio2,425%Repairs and maintenance relative to the asset base
Cash coverage7,274 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 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 |
|---|---|
| Water Distribution | R 263 785 138,00 |
| Finance | R 117 603 693,00 |
| Electricity | R 111 084 669,00 |
| Mayor and Council | R 87 725 814,00 |
| Sewerage | R 77 293 550,00 |
| Administrative and Corporate Support | R 47 622 090,00 |
| Solid Waste Removal | R 45 635 170,00 |
| Road and Traffic Regulation | R 18 203 315,00 |
| Libraries and Archives | R 8 392 239,00 |
| Roads | R 6 866 279,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 6 216 128,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 940 539,00 |
| Housing | R 2 795 926,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 404 497,00 |
| Community Parks (including Nurseries) | R 2 191 241,00 |
| Development Facilitation | R 1 785 226,00 |
| Project Management Unit | R 1 667 194,00 |
| Health Services | R 204 787,00 |
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 | 2,425% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 7,274 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -24,716% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |