Find municipal financial records, audit outcomes and reported service provision in Free State. Open a municipality for its source evidence and reporting periods.
Financial resilience is Pothole Portal’s experimental financial indicator. It does not measure service quality, corruption or political performance. The audit column below is the Treasury record; separately sourced AGSA audit evidence is available in each municipality’s Accountability tab.
This directory uses the data service’s latest default financial year. A missing value does not mean zero, and this list does not establish complete source coverage.
| Municipality | Type | Financial year | Financial resilience | Treasury audit opinion |
|---|---|---|---|---|
| DihlabengFS192 | Local | 2023/24 | Qualified | |
| Fezile DabiDC20 | District | 2023/24 | Qualified | |
| KopanongFS162 | Local | 2023/24 | Outstanding | |
| LejweleputswaDC18 | District | 2023/24 | Unqualified - Emphasis of Matter items | |
| LetsemengFS161 | Local | 2023/24 | Qualified | |
| MafubeFS205 | Local | 2023/24 | Outstanding | |
| Maluti-a-PhofungFS194 | Local | 2023/24 | Outstanding | |
| MangaungMAN | Metropolitan | 2023/24 | Qualified | |
| MantsopaFS196 | Local | 2023/24 | Qualified | |
| MasilonyanaFS181 | Local | 2023/24 | Outstanding | |
| MatjhabengFS184 | Local | 2023/24 | Outstanding | |
| MetsimaholoFS204 | Local | 2023/24 | Qualified | |
| MohokareFS163 | Local | 2023/24 | Outstanding | |
| MoqhakaFS201 | Local | 2023/24 | Qualified | |
| NalaFS185 | Local | 2023/24 | Qualified | |
| NgwatheFS203 | Local | 2023/24 | Qualified | |
| NketoanaFS193 | Local | 2023/24 | Disclaimer of opinion | |
| PhumelelaFS195 | Local | 2023/24 | Unqualified - Emphasis of Matter items | |
| SetsotoFS191 | Local | 2023/24 | Unqualified - Emphasis of Matter items | |
| Thabo MofutsanyanaDC19 | District | 2023/24 | Unqualified - Emphasis of Matter items | |
| TokologoFS182 | Local | 2023/24 | Qualified | |
| TswelopeleFS183 | Local | 2023/24 | Unqualified - Emphasis of Matter items | |
| XhariepDC16 | District | 2023/24 | Unqualified - Emphasis of Matter items |
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.
Municipal records do not describe the provincial government’s own spending. Municipal categories have different functions, and a district can share a geographic area with local municipalities. Do not add overlapping areas as if they represented separate populations.
Service records describe municipal provision and consumer units, rather than household access, reliability or water safety. Each evidence summary shows its own period and reporting coverage. Use provincial trends and coverage, the comparison tool and our comparison guide to understand changes.
Treasury municipal data documentation