{"indicators":{"grants":{"totals":{"2021":{"ACT":{"equitable_share":82479274.0,"national_conditional_grants":12242791.0},"ORGB":{"equitable_share":452557000.0,"national_conditional_grants":95145000.0},"SCHD":{"national_conditional_grants":91280000.0},"TRFR":{"national_conditional_grants":35169000.0}},"2022":{"ACT":{"national_conditional_grants":50070064.0},"ORGB":{"equitable_share":478597000.0,"national_conditional_grants":169692000.0},"SCHD":{"national_conditional_grants":164692000.0},"TRFR":{"national_conditional_grants":98328000.0}},"2023":{"ACT":{"national_conditional_grants":153211225.0},"ORGB":{"equitable_share":537000000.0,"national_conditional_grants":220616000.0},"SCHD":{"national_conditional_grants":300516000.0},"TRFR":{"national_conditional_grants":208423000.0}},"2024":{"ACT":{"national_conditional_grants":179748834.0},"ORGB":{"equitable_share":584706000.0,"national_conditional_grants":175540000.0},"SCHD":{"national_conditional_grants":199407000.0},"TRFR":{"national_conditional_grants":171077000.0}}},"snapshot_date":{"year":2025,"quarter":"3"},"equitable_share":{"2021":[{"amount.sum":82479274.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":452557000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2021}],"2022":[{"amount.sum":478597000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2022}],"2023":[{"amount.sum":537000000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2023}],"2024":[{"amount.sum":584706000.0,"grant.code":"ESG","grant.label":"Local Government Equitable Share","amount_type.code":"ORGB","financial_year_end.year":2024}]},"provincial_transfers":{},"national_conditional_grants":{"2021":[{"amount.sum":1085308.0,"grant.code":"DRG","grant.label":"Municipal Disaster Grant","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":596000.0,"grant.code":"DRG","grant.label":"Municipal Disaster Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":596000.0,"grant.code":"DRG","grant.label":"Municipal Disaster Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":1282475.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":2500000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":2500000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":9252891.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":83797000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":31810000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2021},{"amount.sum":3335000.0,"grant.code":"MSIG","grant.label":"Municipal Systems Improvement Grant","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":622117.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2021},{"amount.sum":1052000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2021},{"amount.sum":263000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2021}],"2022":[{"amount.sum":6513437.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":2400000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":2400000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":66364000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":18576868.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":20000000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":20000000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":6830684.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":74240000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":74240000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2022},{"amount.sum":16746963.0,"grant.code":"NDPG","grant.label":"Neighbourhood Development Partnership (Schedule 5B)","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":1402112.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2022},{"amount.sum":1688000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2022},{"amount.sum":1688000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2022}],"2023":[{"amount.sum":883695.0,"grant.code":"DRG","grant.label":"Municipal Disaster Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":2732320.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":2550000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":2550000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":92093000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":47369973.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":78000000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":78000000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":100760112.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":126588000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":126588000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2023},{"amount.sum":1465125.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2023},{"amount.sum":1285000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2023},{"amount.sum":1285000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2023}],"2024":[{"amount.sum":2810810.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":2550000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":2550000.0,"grant.code":"FMG","grant.label":"Local Government Financial Management Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":28330000.0,"grant.code":"IN7G","grant.label":"Integrated National Electrification Programme (Allocation in-kind) Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":63603366.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":52353000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":52353000.0,"grant.code":"INEG","grant.label":"Integrated National Electrification Programme (Municipal) Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":114715215.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":94208000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":94208000.0,"grant.code":"MIG","grant.label":"Municipal Infrastructure Grant","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":-3203827.0,"grant.code":"NDPG","grant.label":"Neighbourhood Development Partnership (Schedule 5B)","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":20503000.0,"grant.code":"NDPG","grant.label":"Neighbourhood Development Partnership (Schedule 5B)","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":20503000.0,"grant.code":"NDPG","grant.label":"Neighbourhood Development Partnership (Schedule 5B)","amount_type.code":"TRFR","financial_year_end.year":2024},{"amount.sum":1823270.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"ACT","financial_year_end.year":2024},{"amount.sum":1463000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"SCHD","financial_year_end.year":2024},{"amount.sum":1463000.0,"grant.code":"PWPG","grant.label":"Expanded Public Works Programme Integrated Grant (Municipality)","amount_type.code":"TRFR","financial_year_end.year":2024}]}},"cash_balance":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/The%20state%20of%20local%20government%20finances/Pages/default.aspx","title":"State of Local Government Finances"},"values":[{"date":2024,"rating":"good","result":311196142.0,"cube_version":"v2"},{"date":2023,"rating":"good","result":397432871.0,"cube_version":"v2"},{"date":2022,"rating":"good","result":740310393.0,"cube_version":"v2"},{"date":2021,"rating":"good","result":213363199.0,"cube_version":"v2"}],"formula":{"text":"= Cash available at year end","actual":["=",{"cube":"cflow","item_codes":["4200"],"amount_type":"AUDA"}]},"last_year":2024,"formula_v2":{"text":"= Cash available at year end","actual":["=",{"cube":"cflow_v2","item_codes":["0430"],"amount_type":"AUDA"}]},"result_type":"R"},"cash_coverage":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/The%20state%20of%20local%20government%20finances/Pages/default.aspx","title":"State of Local Government Finances"},"values":[{"date":2024,"rating":"good","result":3.2,"cube_version":"v2"},{"date":2023,"rating":"good","result":5.7,"cube_version":"v2"},{"date":2022,"rating":"good","result":12.5,"cube_version":"v2"},{"date":2021,"rating":"good","result":3.6,"cube_version":"v2"}],"formula":{"text":"= Cash available at year end / Operating Expenditure per month","actual":["=",{"cube":"cflow","item_codes":["4200"],"amount_type":"AUDA"},"/","(",{"cube":"incexp","item_codes":["4600"],"amount_type":"AUDA"},"/","12",")"]},"last_year":2024,"formula_v2":{"text":"= Cash available at year end / Operating Expenditure per month","actual":["=",{"cube":"cflow_v2","item_codes":["0430"],"amount_type":"AUDA"},"/","(",{"cube":"incexp_v2","item_codes":["3000","3100","3200","3300","3400","3500","3600","3700","3800","3900","4000","4100","4200","4300"],"amount_type":"AUDA"},"/","12",")"]},"result_type":"months"},"current_ratio":{"ref":{"url":"http://mfma.treasury.gov.za/Circulars/Pages/Circular71.aspx","title":"Circular 71"},"values":[{"date":2024,"year":2024,"assets":264662771.0,"rating":"ave","result":1.12,"amount_type":"AUDA","liabilities":235484052.0,"cube_version":"v2"},{"date":2023,"year":2023,"assets":308936706.0,"rating":"good","result":1.9,"amount_type":"AUDA","liabilities":162805991.0,"cube_version":"v2"},{"date":2022,"year":2022,"assets":319860058.0,"rating":"good","result":1.75,"amount_type":"AUDA","liabilities":183252370.0,"cube_version":"v2"},{"date":2021,"year":2021,"assets":414726832.0,"rating":"good","result":1.98,"amount_type":"AUDA","liabilities":209324648.0,"cube_version":"v2"}],"formula":{"text":"= Current Assets / Current Liabilities","actual":["=",{"cube":"bsheet","item_codes":["2150"],"amount_type":"AUDA"},"/",{"cube":"bsheet","item_codes":["1600"],"amount_type":"AUDA"}]},"last_year":2024,"formula_v2":{"text":"= Current Assets / Current Liabilities","actual":["=",{"cube":"financial_position_v2","item_codes":["0120","0125","0130","0140","0150","0160","0170","0180"],"amount_type":"AUDA"},"/",{"cube":"financial_position_v2","item_codes":["0330","0340","0350","0360","0370","0380","0390","0400","0410","0420"],"amount_type":"AUDA"}]},"result_type":"ratio"},"liquidity_ratio":{"ref":{"url":"http://mfma.treasury.gov.za/RegulationsandGazettes/Municipal%20Budget%20and%20Reporting%20Regulations/Pages/default.aspx","title":"Municipal Budget and Reporting Regulations"},"values":[{"cash":99299077.0,"date":"2024","year":2024,"rating":"bad","result":0.42,"amount_type":"ACT","liabilities":235484052.0,"cube_version":"v2","call_investment_deposits":0},{"cash":218063405.0,"date":"2023","year":2023,"rating":"good","result":1.34,"amount_type":"ACT","liabilities":162805991.0,"cube_version":"v2","call_investment_deposits":0},{"cash":413377179.0,"date":"2022","year":2022,"rating":"good","result":2.26,"amount_type":"ACT","liabilities":183252370.0,"cube_version":"v2","call_investment_deposits":0},{"cash":526262083.0,"date":"2021","year":2021,"rating":"good","result":2.51,"amount_type":"ACT","liabilities":209324648.0,"cube_version":"v2","call_investment_deposits":0}],"formula":{"text":"= (Cash + Call Investment Deposits) / Current Liabilities","actual":["=",{"cube":"bsheet","item_codes":["1800","2200"],"amount_type":"AUDA"},"/",{"cube":"bsheet","item_codes":["1600"],"amount_type":"AUDA"}]},"last_year":2024,"formula_v2":{"text":"= (Cash + Call Investment Deposits) / Current Liabilities","actual":["=",{"cube":"financial_position_v2","item_codes":["0120","0125"],"amount_type":"AUDA"},"/",{"cube":"financial_position_v2","item_codes":["0330","0340","0350","0360","0370","0380","0390","0400","0410","0420"],"amount_type":"AUDA"}]},"result_type":"ratio"},"revenue_sources":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/LGESDiscussions/Pages/default.aspx","title":"Local Government Equitable Share"},"year":2024,"local":{"amount":423710711.0,"percent":41.66},"total":1017140111.0,"rating":"bad","formula":{"text":"= Total revenue","actual":["=",{"cube":"incexp","item_codes":["0200","0300","0400","0700","0800","1000","1100","1300","1400","1500","1700","1800","1600","1610"],"amount_type":"AUDA"}]},"formula_v2":{"text":"= Total revenue","actual":["=",{"cube":"incexp_v2","item_codes":["0200","0300","0400","0500","0600","0700","0800","0900","1000","1100","1200","1300","1400","1500","1550","1570","1590","1600","1700","1800","1900","2000","2100","2300","2400","2500","2600","2700","2800","2200"],"amount_type":"AUDA"}]},"government":{"amount":593429400.0,"percent":58.34}},"uifw_expenditure":{"ref":{"url":"http://mfma.treasury.gov.za/Circulars/Pages/Circular71.aspx","title":"Circular 71"},"values":[{"date":2024,"rating":"bad","result":27.23,"cube_version":"v2"},{"date":2023,"rating":"bad","result":33.27,"cube_version":"v2"},{"date":2022,"rating":"bad","result":6.92,"cube_version":"v2"},{"date":2021,"rating":"bad","result":33.64,"cube_version":"v2"}],"formula":{"text":"= (Unauthorised, Irregular, Fruitless and Wasteful Expenditure / Actual Operating Expenditure) * 100","actual":["=","(",{"cube":"uifwexp","item_codes":["irregular","fruitless","unauthorised"]},"/",{"cube":"incexp","item_codes":["4600"],"amount_type":"AUDA"},")","*","100"]},"last_year":2024,"formula_v2":{"text":"= (Unauthorised, Irregular, Fruitless and Wasteful Expenditure / Actual Operating Expenditure) * 100","actual":["=","(",{"cube":"uifwexp","item_codes":["irregular","fruitless","unauthorised"]},"/",{"cube":"incexp_v2","item_codes":["3000","3100","3200","3300","3400","3500","3600","3700","3800","3900","4000","4100","4200","4300"],"amount_type":"AUDA"},")","*","100"]},"result_type":"%"},"income_adjustments":{"2021":[{"item":"Fines","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Fines","amount":-2789936.0,"comparison":"Original budget to audited outcome","percent_changed":-81.59},{"item":"Government Transfers","amount":104723000.0,"comparison":"Original to adjusted budget","percent_changed":22.96},{"item":"Government Transfers","amount":104723000.0,"comparison":"Original budget to audited outcome","percent_changed":22.96},{"item":"Interest and investments","amount":288906.0,"comparison":"Original to adjusted budget","percent_changed":0.64},{"item":"Interest and investments","amount":-17588894.0,"comparison":"Original budget to audited outcome","percent_changed":-38.73},{"item":"Licenses and Permits","amount":628.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Licenses and Permits","amount":-11673094.0,"comparison":"Original budget to audited outcome","percent_changed":-70.62},{"item":"Other","amount":1055812.0,"comparison":"Original to adjusted budget","percent_changed":12.27},{"item":"Other","amount":44953348.0,"comparison":"Original budget to audited outcome","percent_changed":522.63},{"item":"Property rates","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Property rates","amount":-11882743.0,"comparison":"Original budget to audited outcome","percent_changed":-9.76},{"item":"Rental income","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Rental income","amount":-179777.0,"comparison":"Original budget to audited outcome","percent_changed":-42.02},{"item":"Service Charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Service Charges","amount":-3040442.0,"comparison":"Original budget to audited outcome","percent_changed":-11.73}],"2022":[{"item":"Fines","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Fines","amount":-2358596.0,"comparison":"Original budget to audited outcome","percent_changed":-68.98},{"item":"Government Transfers","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Government Transfers","amount":-99000.0,"comparison":"Original budget to audited outcome","percent_changed":-0.02},{"item":"Interest and investments","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Interest and investments","amount":-18347234.0,"comparison":"Original budget to audited outcome","percent_changed":-43.46},{"item":"Licenses and Permits","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Licenses and Permits","amount":-10553077.0,"comparison":"Original budget to audited outcome","percent_changed":-63.85},{"item":"Other","amount":16000000.0,"comparison":"Original to adjusted budget","percent_changed":67.86},{"item":"Other","amount":-16695115.0,"comparison":"Original budget to audited outcome","percent_changed":-70.8},{"item":"Property rates","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Property rates","amount":-34353809.0,"comparison":"Original budget to audited outcome","percent_changed":-24.67},{"item":"Rental income","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Rental income","amount":10672.0,"comparison":"Original budget to audited outcome","percent_changed":2.49},{"item":"Service Charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Service Charges","amount":-4803961.0,"comparison":"Original budget to audited outcome","percent_changed":-18.53}],"2023":[{"item":"Fines","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Fines","amount":-1823851.0,"comparison":"Original budget to audited outcome","percent_changed":-53.34},{"item":"Government Transfers","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Government Transfers","amount":-870.0,"comparison":"Original budget to audited outcome","percent_changed":0.0},{"item":"Interest and investments","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Interest and investments","amount":-3820447.0,"comparison":"Original budget to audited outcome","percent_changed":-10.32},{"item":"Licenses and Permits","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Licenses and Permits","amount":-10741601.0,"comparison":"Original budget to audited outcome","percent_changed":-64.99},{"item":"Other","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Other","amount":-76907756.0,"comparison":"Original budget to audited outcome","percent_changed":-79.64},{"item":"Property rates","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Property rates","amount":-27583789.0,"comparison":"Original budget to audited outcome","percent_changed":-19.81},{"item":"Rental income","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Rental income","amount":-7543.0,"comparison":"Original budget to audited outcome","percent_changed":-1.76},{"item":"Service Charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Service Charges","amount":-6224934.0,"comparison":"Original budget to audited outcome","percent_changed":-21.52}],"2024":[{"item":"Fines","amount":28610.0,"comparison":"Original to adjusted budget","percent_changed":0.84},{"item":"Fines","amount":-2044536.0,"comparison":"Original budget to audited outcome","percent_changed":-59.79},{"item":"Government Transfers","amount":-189600.0,"comparison":"Original to adjusted budget","percent_changed":-0.03},{"item":"Government Transfers","amount":-189600.0,"comparison":"Original budget to audited outcome","percent_changed":-0.03},{"item":"Interest and investments","amount":18689692.0,"comparison":"Original to adjusted budget","percent_changed":68.53},{"item":"Interest and investments","amount":22993055.0,"comparison":"Original budget to audited outcome","percent_changed":84.3},{"item":"Licenses and Permits","amount":-137847.0,"comparison":"Original to adjusted budget","percent_changed":-2.04},{"item":"Licenses and Permits","amount":-357440.0,"comparison":"Original budget to audited outcome","percent_changed":-5.29},{"item":"Other","amount":-57404782.0,"comparison":"Original to adjusted budget","percent_changed":-51.77},{"item":"Other","amount":37212250.0,"comparison":"Original budget to audited outcome","percent_changed":33.56},{"item":"Property rates","amount":36875102.0,"comparison":"Original to adjusted budget","percent_changed":23.95},{"item":"Property rates","amount":37090499.0,"comparison":"Original budget to audited outcome","percent_changed":24.09},{"item":"Rental income","amount":82019.0,"comparison":"Original to adjusted budget","percent_changed":26.69},{"item":"Rental income","amount":113674.0,"comparison":"Original budget to audited outcome","percent_changed":36.99},{"item":"Service Charges","amount":8395140.0,"comparison":"Original to adjusted budget","percent_changed":43.72},{"item":"Service Charges","amount":6900304.0,"comparison":"Original budget to audited outcome","percent_changed":35.94}]},"income_time_series":[{"amount":784277932.0,"budget_phase":"Adjusted Budget","financial_year":2021,"amount_type.code":"ADJB"},{"amount":750044722.0,"budget_phase":"Adjusted Budget","financial_year":2022,"amount_type.code":"ADJB"},{"amount":867840616.0,"budget_phase":"Adjusted Budget","financial_year":2023,"amount_type.code":"ADJB"},{"amount":921760239.0,"budget_phase":"Adjusted Budget","financial_year":2024,"amount_type.code":"ADJB"},{"amount":780731048.0,"budget_phase":"Audited Actual","financial_year":2021,"amount_type.code":"AUDA"},{"amount":646844602.0,"budget_phase":"Audited Actual","financial_year":2022,"amount_type.code":"AUDA"},{"amount":740729825.0,"budget_phase":"Audited Actual","financial_year":2023,"amount_type.code":"AUDA"},{"amount":1017140111.0,"budget_phase":"Audited Actual","financial_year":2024,"amount_type.code":"AUDA"},{"amount":1018959503.0,"budget_phase":"Audited Actual","financial_year":2025,"amount_type.code":"AUDA"},{"amount":1093784756.0,"budget_phase":"Forecast 1 year ahead of budget year","financial_year":2026,"amount_type.code":"IBY1"},{"amount":1115093648.0,"budget_phase":"Forecast 2 years ahead of budget year","financial_year":2027,"amount_type.code":"IBY2"},{"amount":678209586.0,"budget_phase":"Original Budget","financial_year":2021,"amount_type.code":"ORGB"},{"amount":734044722.0,"budget_phase":"Original Budget","financial_year":2022,"amount_type.code":"ORGB"},{"amount":867840616.0,"budget_phase":"Original Budget","financial_year":2023,"amount_type.code":"ORGB"},{"amount":915421905.0,"budget_phase":"Original Budget","financial_year":2024,"amount_type.code":"ORGB"},{"amount":1063112638.0,"budget_phase":"Original Budget","financial_year":2025,"amount_type.code":"ORGB"}],"spending_adjustments":{"2021":[{"item":"Contracted services","amount":58112680.0,"comparison":"Original to adjusted budget","percent_changed":39.94},{"item":"Contracted services","amount":25963958.0,"comparison":"Original budget to audited outcome","percent_changed":17.84},{"item":"Employee related costs","amount":4581212.0,"comparison":"Original to adjusted budget","percent_changed":2.28},{"item":"Employee related costs","amount":-6597165.0,"comparison":"Original budget to audited outcome","percent_changed":-3.29},{"item":"Finance charges","amount":400000.0,"comparison":"Original to adjusted budget","percent_changed":41.89},{"item":"Finance charges","amount":3989518.0,"comparison":"Original budget to audited outcome","percent_changed":417.77},{"item":"Other","amount":6785719.0,"comparison":"Original to adjusted budget","percent_changed":3.04},{"item":"Other","amount":84722505.0,"comparison":"Original budget to audited outcome","percent_changed":38.01},{"item":"Remuneration of councillors","amount":-4480000.0,"comparison":"Original to adjusted budget","percent_changed":-12.55},{"item":"Remuneration of councillors","amount":-2081770.0,"comparison":"Original budget to audited outcome","percent_changed":-5.83},{"item":"Transfers and subsidies","amount":350000.0,"comparison":"Original to adjusted budget","percent_changed":25.52},{"item":"Transfers and subsidies","amount":-523319.0,"comparison":"Original budget to audited outcome","percent_changed":-38.15}],"2022":[{"item":"Contracted services","amount":41959130.0,"comparison":"Original to adjusted budget","percent_changed":18.89},{"item":"Contracted services","amount":26860519.0,"comparison":"Original budget to audited outcome","percent_changed":12.09},{"item":"Employee related costs","amount":23615792.0,"comparison":"Original to adjusted budget","percent_changed":11.71},{"item":"Employee related costs","amount":-2545211.0,"comparison":"Original budget to audited outcome","percent_changed":-1.26},{"item":"Finance charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Finance charges","amount":5283905.0,"comparison":"Original budget to audited outcome","percent_changed":26419.52},{"item":"Other","amount":-6439109.0,"comparison":"Original to adjusted budget","percent_changed":-2.05},{"item":"Other","amount":-92342354.0,"comparison":"Original budget to audited outcome","percent_changed":-29.34},{"item":"Remuneration of councillors","amount":-138027.0,"comparison":"Original to adjusted budget","percent_changed":-0.39},{"item":"Remuneration of councillors","amount":-288205.0,"comparison":"Original budget to audited outcome","percent_changed":-0.81},{"item":"Transfers and subsidies","amount":809488.0,"comparison":"Original to adjusted budget","percent_changed":60.87},{"item":"Transfers and subsidies","amount":-18550.0,"comparison":"Original budget to audited outcome","percent_changed":-1.39}],"2023":[{"item":"Contracted services","amount":44744180.0,"comparison":"Original to adjusted budget","percent_changed":19.19},{"item":"Contracted services","amount":71998860.0,"comparison":"Original budget to audited outcome","percent_changed":30.88},{"item":"Employee related costs","amount":-50000.0,"comparison":"Original to adjusted budget","percent_changed":-0.02},{"item":"Employee related costs","amount":-33011560.0,"comparison":"Original budget to audited outcome","percent_changed":-13.32},{"item":"Finance charges","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Finance charges","amount":-854617.0,"comparison":"Original budget to audited outcome","percent_changed":-17.09},{"item":"Other","amount":20813406.0,"comparison":"Original to adjusted budget","percent_changed":7.88},{"item":"Other","amount":3591783.0,"comparison":"Original budget to audited outcome","percent_changed":1.36},{"item":"Remuneration of councillors","amount":0.0,"comparison":"Original to adjusted budget","percent_changed":0.0},{"item":"Remuneration of councillors","amount":1140789.0,"comparison":"Original budget to audited outcome","percent_changed":3.05},{"item":"Transfers and subsidies","amount":-1950000.0,"comparison":"Original to adjusted budget","percent_changed":-17.08},{"item":"Transfers and subsidies","amount":-10475862.0,"comparison":"Original budget to audited outcome","percent_changed":-91.73}],"2024":[{"item":"Contracted services","amount":140242030.0,"comparison":"Original to adjusted budget","percent_changed":49.79},{"item":"Contracted services","amount":137937301.0,"comparison":"Original budget to audited outcome","percent_changed":48.97},{"item":"Employee related costs","amount":6744297.0,"comparison":"Original to adjusted budget","percent_changed":2.71},{"item":"Employee related costs","amount":2227967.0,"comparison":"Original budget to audited outcome","percent_changed":0.9},{"item":"Finance charges","amount":79912.0,"comparison":"Original to adjusted budget","percent_changed":2.0},{"item":"Finance charges","amount":2877236.0,"comparison":"Original budget to audited outcome","percent_changed":71.93},{"item":"Other","amount":26564064.0,"comparison":"Original to adjusted budget","percent_changed":10.06},{"item":"Other","amount":199745677.0,"comparison":"Original budget to audited outcome","percent_changed":75.66},{"item":"Remuneration of councillors","amount":5807533.0,"comparison":"Original to adjusted budget","percent_changed":14.59},{"item":"Remuneration of councillors","amount":3706103.0,"comparison":"Original budget to audited outcome","percent_changed":9.31}]},"spending_time_series":[{"amount":672834497.0,"budget_phase":"Adjusted Budget","financial_year":2021,"amount_type.code":"ADJB"},{"amount":835324834.0,"budget_phase":"Adjusted Budget","financial_year":2022,"amount_type.code":"ADJB"},{"amount":862373777.0,"budget_phase":"Adjusted Budget","financial_year":2023,"amount_type.code":"ADJB"},{"amount":1017533422.0,"budget_phase":"Adjusted Budget","financial_year":2024,"amount_type.code":"ADJB"},{"amount":712558613.0,"budget_phase":"Audited Actual","financial_year":2021,"amount_type.code":"AUDA"},{"amount":712467664.0,"budget_phase":"Audited Actual","financial_year":2022,"amount_type.code":"AUDA"},{"amount":831205584.0,"budget_phase":"Audited Actual","financial_year":2023,"amount_type.code":"AUDA"},{"amount":1184589870.0,"budget_phase":"Audited Actual","financial_year":2024,"amount_type.code":"AUDA"},{"amount":1072203416.0,"budget_phase":"Audited Actual","financial_year":2025,"amount_type.code":"AUDA"},{"amount":998502999.0,"budget_phase":"Forecast 1 year ahead of budget year","financial_year":2026,"amount_type.code":"IBY1"},{"amount":1029780879.0,"budget_phase":"Forecast 2 years ahead of budget year","financial_year":2027,"amount_type.code":"IBY2"},{"amount":607084886.0,"budget_phase":"Original Budget","financial_year":2021,"amount_type.code":"ORGB"},{"amount":775517560.0,"budget_phase":"Original Budget","financial_year":2022,"amount_type.code":"ORGB"},{"amount":798816191.0,"budget_phase":"Original Budget","financial_year":2023,"amount_type.code":"ORGB"},{"amount":838095586.0,"budget_phase":"Original Budget","financial_year":2024,"amount_type.code":"ORGB"},{"amount":1011317395.0,"budget_phase":"Original Budget","financial_year":2025,"amount_type.code":"ORGB"}],"capital_budget_spending":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/Reports%20to%20Parliament/Pages/default.aspx","title":"Over and under spending reports to parliament"},"values":[{"date":2024,"rating":"good","result":-1.62,"overunder":"under","cube_version":"v2"},{"date":2023,"rating":"bad","result":-33.29,"overunder":"under","cube_version":"v2"},{"date":2022,"rating":"bad","result":-35.48,"overunder":"under","cube_version":"v2"},{"date":2021,"rating":"bad","result":-61.56,"overunder":"under","cube_version":"v2"}],"formula":{"text":"= ((Actual Capital Expenditure - Budgeted Capital Expenditure) / Budgeted Capital Expenditure) * 100","actual":["=","(","(",{"cube":"capital","item_codes":["4100"],"amount_type":"AUDA"},"-",{"cube":"capital","item_codes":["4100"],"amount_type":"ADJB"},")","/",{"cube":"capital","item_codes":["4100"],"amount_type":"ADJB"},")","*","100"]},"last_year":2024,"formula_v2":{"text":"= ((Actual Capital Expenditure - Budgeted Capital Expenditure) / Budgeted Capital Expenditure) * 100","actual":["=","(","(",{"cube":"capital_v2","amount_type":"AUDA","item_description":"capital type code NEW, RENEWAL, UPGRADING"},"-",{"cube":"capital_v2","amount_type":"ADJB","item_description":"capital type code NEW, RENEWAL, UPGRADING"},")","/",{"cube":"capital_v2","amount_type":"ADJB","item_description":"capital type code NEW, RENEWAL, UPGRADING"},")","*","100"]},"result_type":"%"},"local_revenue_breakdown":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/LGESDiscussions/Pages/default.aspx","title":"Local Government Equitable Share"},"values":[{"date":"2024","item":"Property rates","amount":191050398.0,"amount_type":"AUDA"},{"date":"2024","item":"Service Charges","amount":26100304.0,"amount_type":"AUDA"},{"date":"2024","item":"Rental income","amount":420962.0,"amount_type":"AUDA"},{"date":"2024","item":"Interest and investments","amount":50267010.0,"amount_type":"AUDA"},{"date":"2024","item":"Fines","amount":1375111.0,"amount_type":"AUDA"},{"date":"2024","item":"Licenses and Permits","amount":6394676.0,"amount_type":"AUDA"},{"date":"2024","item":"Agency services","amount":8372821.0,"amount_type":"AUDA"},{"date":"2024","item":"Other","amount":139729429.0,"amount_type":"AUDA"}],"formula":{"text":"= Breakdown of local income","actual":["=",{"cube":"incexp","item_codes":["0200","0300","0400","0700","0800","1000","1100","1300","1400","1500","1700","1800","1600","1610"],"amount_type":"AUDA"}]},"formula_v2":{"text":"= Breakdown of local income","actual":["=",{"cube":"incexp_v2","item_codes":["0200","0300","0400","0500","0600","0700","0800","0900","1000","1100","1200","1300","1400","1500","1550","1570","1590","1600","1700","1800","1900","2000","2100","2300","2400","2500","2600","2700","2800","2200"],"amount_type":"AUDA"}]}},"expenditure_trends_staff":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/LGESDiscussions/Pages/default.aspx","title":"Local Government Equitable Share"},"values":[{"date":2024,"rating":"","result":21.18},{"date":2023,"rating":"","result":25.84},{"date":2022,"rating":"","result":27.95},{"date":2021,"rating":"","result":27.24}],"formula":{"text":"= Total expenditure on salaries and wages","actual":["=",{"cube":"incexp","item_codes":["3000","3100"],"amount_type":"AUDA"}]},"formula_v2":{"text":"= Total expenditure on salaries and wages","actual":["=",{"cube":"incexp_v2","item_codes":["3100"],"amount_type":"AUDA"}]},"result_type":"%"},"operating_budget_spending":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/Reports%20to%20Parliament/Pages/default.aspx","title":"Over and under spending reports to parliament"},"values":[{"date":2024,"rating":"bad","result":16.4,"overunder":"over","cube_version":"v2"},{"date":2023,"rating":"good","result":-3.6,"overunder":"under","cube_version":"v2"},{"date":2022,"rating":"ave","result":-14.7,"overunder":"under","cube_version":"v2"},{"date":2021,"rating":"ave","result":5.9,"overunder":"over","cube_version":"v2"}],"formula":{"text":"= ((Actual Operating Expenditure - Budget Operating Expenditure) / Budgeted Operating Expenditure) * 100","actual":["=","(","(",{"cube":"incexp","item_codes":["4600"],"amount_type":"AUDA"},"-",{"cube":"incexp","item_codes":["4600"],"amount_type":"ADJB"},")","/",{"cube":"incexp","item_codes":["4600"],"amount_type":"ADJB"},")","*","100"]},"last_year":2024,"formula_v2":{"text":"= ((Actual Operating Expenditure - Budget Operating Expenditure) / Budgeted Operating Expenditure) * 100","actual":["=","(","(",{"cube":"incexp_v2","item_codes":["3000","3100","3200","3300","3400","3500","3600","3700","3800","3900","4000","4100","4200","4300"],"amount_type":"AUDA"},"-",{"cube":"incexp_v2","item_codes":["3000","3100","3200","3300","3400","3500","3600","3700","3800","3900","4000","4100","4200","4300"],"amount_type":"ADJB"},")","/",{"cube":"incexp_v2","item_codes":["3000","3100","3200","3300","3400","3500","3600","3700","3800","3900","4000","4100","4200","4300"],"amount_type":"ADJB"},")","*","100"]},"result_type":"%"},"repairs_maintenance_spending":{"ref":{"url":"http://mfma.treasury.gov.za/Circulars/Pages/Circular71.aspx","title":"Circular 71"},"values":[{"date":2024,"rating":"bad","result":1.66,"cube_version":"v2"},{"date":2023,"rating":"bad","result":2.06,"cube_version":"v2"},{"date":2022,"rating":"bad","result":2.28,"cube_version":"v2"},{"date":2021,"rating":"bad","result":1.42,"cube_version":"v2"}],"formula":{"text":"= (Repairs and maintenance expenditure / (Property, Plant and Equipment + Investment Property)) * 100","actual":["=","(",{"cube":"capital","item_codes":["4100"],"amount_type":"AUDA"},"/","(",{"cube":"bsheet","item_codes":["1300"],"amount_type":"AUDA"},"+",{"cube":"bsheet","item_codes":["1401"],"amount_type":"AUDA"},")",")","*","100"]},"last_year":2024,"formula_v2":{"text":"= (Repairs and maintenance expenditure / (Property, Plant and Equipment + Investment Property)) * 100","actual":["=","(",{"cube":"capital_v2","amount_type":"AUDA","item_description":"capital type code REPAIR_MNT Total"},"/","(",{"cube":"financial_position_v2","item_codes":["0230","0220"],"amount_type":"AUDA"},")",")","*","100"]},"result_type":"%"},"expenditure_trends_contracting":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/LGESDiscussions/Pages/default.aspx","title":"Local Government Equitable Share"},"values":[{"date":2024,"rating":"","result":35.42},{"date":2023,"rating":"","result":36.72},{"date":2022,"rating":"","result":34.94},{"date":2021,"rating":"","result":24.06}],"formula":{"text":"= Expenditure for services rendered by a contractor","actual":["=",{"cube":"incexp","item_codes":["4200"],"amount_type":"AUDA"}]},"formula_v2":{"text":"= Expenditure for services rendered by a contractor","actual":["=",{"cube":"incexp_v2","item_codes":["3800"],"amount_type":"AUDA"}]},"result_type":"%"},"current_debtors_collection_rate":{"ref":{"url":"http://mfma.treasury.gov.za/RegulationsandGazettes/Municipal%20Budget%20and%20Reporting%20Regulations/Pages/default.aspx","title":"Municipal Budget and Reporting Regulations"},"values":[{"date":"2024","year":2024,"rating":"bad","result":60.95,"amount_type":"AUDA","cube_version":"v2"},{"date":"2023","year":2023,"rating":"bad","result":54.41,"amount_type":"AUDA","cube_version":"v2"},{"date":"2022","year":2022,"rating":"bad","result":63.63,"amount_type":"AUDA","cube_version":"v2"},{"date":"2021","year":2021,"rating":"bad","result":null,"billing":null,"receipts":null,"cube_version":null}],"formula":{"text":"= (Collected Revenue / Billed Revenue) * 100","actual":["=","(",{"cube":"cflow","item_codes":["3010","3030","3040","3050","3060","3070","3100"],"amount_type":"AUDA"},"/",{"cube":"incexp","item_codes":["0200","0400","1000","less item code","2000"],"amount_type":"AUDA"},")","*","100"]},"last_year":2024,"formula_v2":{"text":"= (Collected Revenue / Billed Revenue) * 100","actual":["=","(",{"cube":"cflow_v2","item_codes":["0120","0130","0280"],"amount_type":"AUDA"},"/",{"cube":"incexp_v2","item_codes":["1800","0300","0400","0500","0600","1400","1100","1000"],"amount_type":"AUDA"},")","*","100"]},"result_type":"%"},"expenditure_functional_breakdown":{"ref":{"url":"http://mfma.treasury.gov.za/Media_Releases/LGESDiscussions/Pages/default.aspx","title":"Local Government Equitable Share"},"values":[{"values":[{"year":2021,"value":11757135.0},{"year":2022,"value":52186383.0},{"year":2023,"value":82371019.0},{"year":2024,"value":95410916.0},{"year":2025,"value":90066366.0}],"category":"Community & Social Services"},{"values":[{"year":2025,"value":21153110.0}],"category":"Electricity "},{"values":[{"year":2021,"value":601410199.0},{"year":2022,"value":566070081.0},{"year":2023,"value":578213335.0},{"year":2024,"value":810052422.0},{"year":2025,"value":733022690.0}],"category":"Governance, Administration, Planning and Development"},{"values":[{"year":2021,"value":77714406.0},{"year":2022,"value":58526133.0},{"year":2023,"value":134884718.0},{"year":2024,"value":228872585.0},{"year":2025,"value":174923806.0}],"category":"Road Transport"},{"values":[{"year":2021,"value":21676873.0},{"year":2022,"value":35685067.0},{"year":2023,"value":35736512.0},{"year":2024,"value":50253947.0},{"year":2025,"value":53037444.0}],"category":"Waste Management"}],"formula":{"text":"= All expenditure by function","actual":["=",{"cube":"incexp","item_codes":["4600"],"amount_type":"AUDA"}]},"formula_v2":{"text":"= All expenditure by function","actual":["=",{"cube":"incexp_v2","item_codes":["3000","3100","3200","3300","3400","3500","3600","3700","3800","3900","4000","4100","4200","4300"],"amount_type":"AUDA"}]}}},"demarcation":{"land_lost":[],"land_gained":[],"code":"LIM476"},"muni_contact":{"url":"http://","phone_number":"013 231 1000","street_address_1":"No 1","street_address_2":"Kastania","street_address_3":"Burgersfort","street_address_4":"1150"},"mayoral_staff":{"officials":[{"name":"Eddie Edwin Maila","role":"Mayor/Executive Mayor","email":"eemaila@ftlm.gov.za","title":"Mr","secretary":{"name":"Mabela Pogoti Emly","role":"Secretary of Mayor/Executive Mayor","email":"pemabela@ftlm.gov.za","title":"Mrs","fax_number":" ","office_phone":"013 231 1102"},"fax_number":" ","office_phone":"013 231 1102"},{"name":"Makgata Joel","role":"Municipal Manager","email":"mjmakgata@ftlm.gov.za","title":"Mr","secretary":{"name":"Mashilangoako Sina","role":"Secretary of Municipal Manager","email":"psmashilangoako@ftlm.gov.za","title":"Mrs","fax_number":"013 231 1014","office_phone":"072 143 3798"},"fax_number":"013 231 1014","office_phone":"013 231 121"},{"name":"","role":"Deputy Mayor/Executive Mayor","email":"","title":"","secretary":{"name":"","role":"Secretary of Deputy Mayor/Executive Mayor","email":"","title":"","fax_number":"","office_phone":""},"fax_number":"","office_phone":""},{"name":"Lesley Makgopa","role":"Chief Financial Officer","email":"lmakgopa@ftlm.gov.za","title":"Mr","secretary":{"name":"Patricia Nchabelge","role":"Secretary of Financial Manager","email":"pmnchabeleng@ftlm.gov.za","title":"Ms","fax_number":" ","office_phone":"013 231 1065"},"fax_number":"013 231 1295","office_phone":"013 231 1000"}],"updated_date":"October 2026"},"audit_opinions":{"values":[{"date":2024,"rating":"unqualified_emphasis_of_matter","result":"Unqualified - Emphasis of Matter items","report_url":"https://lg.treasury.gov.za/supportingdocs/LIM476/LIM476_Audit%20Report_2024_Y_20250627T104136Z_lcphasha.pdf"},{"date":2023,"rating":"unqualified_emphasis_of_matter","result":"Unqualified - Emphasis of Matter items","report_url":""},{"date":2022,"rating":"qualified","result":"Qualified","report_url":"https://lg.treasury.gov.za/supportingdocs/LIM476/LIM476_Audit%20Report_2022_Y_20221214T095116Z_ramatheba.pdf"},{"date":2021,"rating":"unqualified_emphasis_of_matter","result":"Unqualified - Emphasis of Matter items","report_url":""}]}}