Follow the evidence
Compare matched annual figures, audit outcomes and underlying Treasury records before drawing conclusions.
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
Gauteng / A / TSH
City of Tshwane
A closer look at the financial evidence behind your local government.
Reported expenditureR 45,3B2023/24
Reported revenueR 45,9BRevenue is not necessarily cash collected
Maintenance ratio1,89%Repairs and maintenance relative to the asset base
Cash coverage21,152 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 42,2B | R 41,5B |
| 2023/24 | R 45,3B | R 45,9B |
| 2024/25 | R 51,1B | R 51,4B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,307% |
| 2023/24 | 1,89% |
| 2024/25 | 2,306% |
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 15 926 831 923,00 |
| Water Distribution | R 5 962 687 136,00 |
| Finance | R 5 216 584 465,00 |
| Civil Defence | R 3 171 644 438,00 |
| Public Transport | R 1 180 020 149,00 |
| Solid Waste Removal | R 1 040 449 526,00 |
| Roads | R 1 036 654 203,00 |
| Property Services | R 1 003 764 956,00 |
| Fleet Management | R 709 525 374,00 |
| Human Resources | R 679 415 285,00 |
| Sewerage | R 636 830 569,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 603 253 040,00 |
| Health Services | R 601 469 878,00 |
| Information Technology | R 555 737 910,00 |
| Fire Fighting and Protection | R 546 790 434,00 |
| Housing | R 497 717 441,00 |
| Mayor and Council | R 444 380 453,00 |
| Ambulance | R 439 791 281,00 |
| Police Forces, Traffic and Street Parking Control | R 423 814 851,00 |
| Economic Development/Planning | R 409 303 156,00 |
| Solid Waste Disposal (Landfill Sites) | R 402 717 822,00 |
| Informal Settlements | R 370 344 010,00 |
| Street Lighting and Signal Systems | R 328 933 902,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 314 969 612,00 |
| Community Parks (including Nurseries) | R 311 318 600,00 |
| Waste Water Treatment | R 252 308 581,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 229 779 300,00 |
| Recreational Facilities | R 226 206 342,00 |
| Legal Services | R 205 673 516,00 |
| Libraries and Archives | R 168 931 774,00 |
| Supply Chain Management | R 146 070 696,00 |
| Road and Traffic Regulation | R 138 750 756,00 |
| Pollution Control | R 132 924 531,00 |
| Markets | R 118 351 500,00 |
| Nature Conservation | R 106 172 838,00 |
| Regional Planning and Development | R 97 569 931,00 |
| Project Management Unit | R 89 990 671,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 82 434 087,00 |
| Governance Function | R 73 258 352,00 |
| Community Halls and Facilities | R 64 233 030,00 |
| Air Transport | R 55 864 941,00 |
| Water Treatment | R 53 774 101,00 |
| Administrative and Corporate Support | R 48 900 773,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 36 813 545,00 |
| Asset Management | R 31 495 029,00 |
| Sports Grounds and Stadiums | R 27 816 680,00 |
| Water Storage | R 21 489 779,00 |
| Disaster Management | R 18 835 768,00 |
| Museums and Art Galleries | R 17 931 092,00 |
| Risk Management | R 8 552 314,00 |
| Biodiversity and Landscape | R 8 311 984,00 |
| Storm Water Management | R 6 955 942,00 |
| Literacy Programmes | R 6 882 320,00 |
| Tourism | R 6 024 543,00 |
| Education | R 5 917 119,00 |
| Cultural Matters | R 5 282 859,00 |
| Street Cleaning | R 2 740 051,00 |
| Beaches and Jetties | R 246 295,00 |
| Security Services | R 1 732,00 |
| Aged Care | R 303,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Source link unavailableAdverse opinion
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceOutstanding
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
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 | 1,89% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 21,152 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 1,203% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |