Find the financial evidence behind local government. Compare performance, understand the context, and follow the source.
Current geography · all municipality types. Each source uses its latest independent period. Local and district responsibilities overlap; observed municipal sums and official source totals are shown separately.
Audit not finalised at legislated date
Disclaimer
Qualified
Unqualified with findings
23 reported audit opinions / 23 eligible municipalities. Missing audit opinions are separate from outcomes.
Explore the audit record →Served count: 23 / 23 eligible codes. Free basic: 23 / 23. 19 explicit municipal providers.
Served count: 23 / 23 eligible codes. Free basic: 23 / 23. 19 explicit municipal providers.
Served count: 23 / 23 eligible codes. Free basic: 23 / 23. 19 explicit municipal providers.
Served count: 23 / 23 eligible codes. Free basic: 23 / 23. 19 explicit municipal providers.
Consumer units combine domestic and non-domestic units; free basic units are domestic. These counts do not measure resident access, service reliability or quality. The source’s 2023 figures are preliminary; 2022 figures are revised.
Compare the 2022 and 2023 reference years →Observed financial-reporting consultant costs: R 91,5M · 23 reporting municipalities. Creditor days are not added across municipalities.
| Municipality | Financial resilience | Expenditure | Maintenance | Audit opinion |
|---|---|---|---|---|
| DihlabengFree State · FS192 | R 1,2B | 0,764% | Qualified | |
| Fezile DabiFree State · DC20 | R 172,6M | Not reported | Qualified | |
| KopanongFree State · FS162 | R 580,8M | 0,031% | Outstanding | |
| LejweleputswaFree State · DC18 | R 208,4M | Not reported | Unqualified - Emphasis of Matter items | |
| LetsemengFree State · FS161 | R 359,9M | 0,337% | Qualified | |
| MafubeFree State · FS205 | Not reported | Not reported | Outstanding | |
| Maluti-a-PhofungFree State · FS194 | R 3B | 1,448% | Outstanding | |
| MangaungFree State · MAN | R 10,7B | 3,1% | Qualified | |
| MantsopaFree State · FS196 | Not reported | Not reported | Qualified | |
| MasilonyanaFree State · FS181 | Not reported | Not reported | Outstanding | |
| MatjhabengFree State · FS184 | R 4,5B | 0,858% | Outstanding | |
| MetsimaholoFree State · FS204 | R 1,8B | 2,398% | Qualified | |
| MohokareFree State · FS163 | R 310,1M | 0,222% | Outstanding | |
| MoqhakaFree State · FS201 | R 1,4B | 4,841% | Qualified | |
| NalaFree State · FS185 | Not reported | Not reported | Qualified | |
| NgwatheFree State · FS203 | R 1,2B | 3,009% | Qualified | |
| NketoanaFree State · FS193 | R 977,6M | 0,68% | Disclaimer of opinion | |
| PhumelelaFree State · FS195 | R 326,9M | -0,081% | Unqualified - Emphasis of Matter items | |
| SetsotoFree State · FS191 | R 844,5M | 0,792% | Unqualified - Emphasis of Matter items | |
| Thabo MofutsanyanaFree State · DC19 | R 164,6M | Not reported | Unqualified - Emphasis of Matter items | |
| TokologoFree State · FS182 | R 382,7M | 0,476% | Qualified | |
| TswelopeleFree State · FS183 | R 312M | 2,235% | Unqualified - Emphasis of Matter items | |
| XhariepFree State · DC16 | R 100M | Not reported | Unqualified - Emphasis of Matter items |