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
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 51,1B2024/25
Reported revenueR 51,4BRevenue is not necessarily cash collected
Maintenance ratio2,306%Repairs and maintenance relative to the asset base
Cash coverage18,662 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 18 159 611 968,00 |
| Water Distribution | R 7 873 516 564,00 |
| Finance | R 4 741 130 970,00 |
| Civil Defence | R 3 868 923 257,00 |
| Public Transport | R 1 317 857 168,00 |
| Solid Waste Removal | R 1 174 931 134,00 |
| Property Services | R 1 141 003 649,00 |
| Fire Fighting and Protection | R 803 866 670,00 |
| Roads | R 794 239 725,00 |
| Housing | R 741 218 231,00 |
| Street Lighting and Signal Systems | R 715 072 990,00 |
| Health Services | R 708 633 231,00 |
| Human Resources | R 682 680 833,00 |
| Fleet Management | R 675 118 372,00 |
| Information Technology | R 605 197 900,00 |
| Economic Development/Planning | R 521 747 828,00 |
| Mayor and Council | R 516 196 158,00 |
| Police Forces, Traffic and Street Parking Control | R 459 891 464,00 |
| Sewerage | R 447 939 133,00 |
| Community Parks (including Nurseries) | R 430 683 058,00 |
| Solid Waste Disposal (Landfill Sites) | R 408 533 932,00 |
| Informal Settlements | R 386 421 997,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 361 787 354,00 |
| Waste Water Treatment | R 344 429 495,00 |
| Recreational Facilities | R 341 028 402,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 307 724 106,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 266 109 456,00 |
| Legal Services | R 255 397 517,00 |
| Ambulance | R 230 568 745,00 |
| Supply Chain Management | R 191 256 753,00 |
| Libraries and Archives | R 189 582 627,00 |
| Road and Traffic Regulation | R 175 025 260,00 |
| Markets | R 157 465 078,00 |
| Project Management Unit | R 151 590 329,00 |
| Air Transport | R 150 588 574,00 |
| Governance Function | R 130 855 826,00 |
| Nature Conservation | R 130 009 419,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 110 416 015,00 |
| Regional Planning and Development | R 107 373 518,00 |
| Pollution Control | R 60 058 602,00 |
| Water Treatment | R 49 362 230,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 43 634 023,00 |
| Asset Management | R 41 244 929,00 |
| Administrative and Corporate Support | R 40 470 132,00 |
| Sports Grounds and Stadiums | R 35 878 925,00 |
| Water Storage | R 24 955 163,00 |
| Museums and Art Galleries | R 24 476 491,00 |
| Disaster Management | R 23 551 241,00 |
| Risk Management | R 11 844 250,00 |
| Biodiversity and Landscape | R 9 352 854,00 |
| Education | R 8 395 554,00 |
| Literacy Programmes | R 8 292 589,00 |
| Storm Water Management | R 6 953 205,00 |
| Tourism | R 6 612 596,00 |
| Cultural Matters | R 2 735 561,00 |
| Street Cleaning | R 2 680 603,00 |
| Beaches and Jetties | R 22 231,00 |
| Security Services | R 1 220,00 |
| Aged Care | R 304,00 |
| Community Halls and Facilities | -R 57 885 474,00 |
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 | 2,306% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 18,662 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 0,619% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |