Money out · Free State
How is it spent, and is the metro well run?
Qualified
was the Auditor-General’s audit outcome for 2024-25.
Official: Auditor-General · Data as of 2024-25 financial year (audited) · Last updated
Compare all eight metros: Money out. An asterisk marks a figure our automated checks found inconsistent with another official figure; it is shown as reported, explained in a footnote and left out of rankings.
Official: Auditor-General · Data as of 2024-25 audits (Auditor-General, tabled 24 Jun 2026) · Last updated
Financial years run from July to June. Each outcome links to its source: the Auditor-General’s audit report, as published by National Treasury (Municipal Money), for 2020-21 to 2023-24; and the Auditor-General, MFMA 2024-25 audit outcomes (tabled 24 Jun 2026) for 2024-25. Johannesburg’s outcome is for the city and its entities together (consolidated), as the Auditor-General reports it.
A clean audit means the financial statements are reliable and there were no material findings on performance reporting or compliance with the law. Unqualified with findings: the statements are reliable, but the auditors found problems with performance reporting or compliance. Qualified: parts of the statements could not be relied on. Adverse: the statements were wrong in many respects. Disclaimer: the auditors could not find enough evidence to give an opinion.
Official: Auditor-General, National Treasury · Data as of 2024-25 financial year (audited) · Last updated
Spending more than the council approved in the budget, or spending on something the budget did not provide for.
Spending that did not follow the rules, usually the procurement rules for getting quotes or running a tender.
Spending that was made in vain and could have been avoided with reasonable care, such as interest paid on a late account.
Irregular does not mean stolen. It means the rules for spending the money were not followed. The goods or services may still have been delivered at a fair price. The council must investigate each case, and may condone it or recover the money.
R302.20 per resident
Source: National Treasury, Municipal Money (uifwexp), as disclosed in the audited statements; 2024-25 from the Auditor-General’s MFMA 2024-25 report. Earlier years are checked against the Auditor-General’s figures.
R1304.72 per resident
Source: National Treasury, Municipal Money (uifwexp), as disclosed in the audited statements; 2024-25 from the Auditor-General’s MFMA 2024-25 report. Earlier years are checked against the Auditor-General’s figures.
R27.6m*2
Source: National Treasury, Municipal Money (uifwexp), as disclosed in the audited statements; 2024-25 from the Auditor-General’s MFMA 2024-25 report. Earlier years are checked against the Auditor-General’s figures.
Official: audited annual financial statements · Data as of 2024-25 financial year (audited statements) · Next update expected Jan 2027 (2025-26 annual reports) · Last updated
R5 633 a day · R2.38 per resident
Source: Mangaung’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Mangaung’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.
R227 829 a day · R96.37 per resident
Source: Mangaung’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Mangaung’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.
R55.7m*2
Source: Mangaung’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Mangaung’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.
R547 248 a day · R231.49 per resident
Source: Mangaung’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Mangaung’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.
R14 734 a day · R6.23 per resident
Source: Mangaung’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Mangaung’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.
R281 560 a day · R119.10 per resident
Source: Mangaung’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Mangaung’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.
R4 871 a day · R2.06 per resident
Source: Mangaung’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Mangaung’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.
R108.5m*3
Note: interest on overdue supplier accounts.
Source: Mangaung’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Mangaung’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.
R213 200 a day · R90.19 per resident
Source: Mangaung’s audited annual financial statements, municipality only; where they do not show a line separately, the next year’s statements (restated), Mangaung’s annual report or its monthly mSCOA returns to National Treasury (unaudited), each marked as such. Each amount links to its source.
Per resident: Stats SA, Mid-year population estimates 2026 (P0302), district estimates 2002-2026.
Official: National Treasury · Data as of 2024-25 financial year (audited) · Last updated
Treasury norm: 1 to 3 months
Months the metro could keep paying its running costs from the cash it holds.
Source: National Treasury, Municipal Money; calculated with the Circular 71 formula.
31 days*2
Treasury norm: 30 days
Average days the metro takes to pay its suppliers.
Source: National Treasury, Municipal Money; calculated with the Circular 71 formula.
Official: National Treasury, Section 71 (unaudited) · Data as of 30 June 2026 (2025-26, 12 of 12 months, unaudited) · Next update expected November 2026 (Treasury’s next quarterly Section 71 release)
97%
of its adjusted operating budget: Mangaung spent R11.17bn of R11.46bn in the full year (preliminary) of 2025-26, as it reported to Treasury. It owed suppliers R1.68bn at 30 June 2026.
Unaudited: what each metro reported to National Treasury for the full year (preliminary) of 2025-26, to 30 June 2026. The audited years stay the reference; these figures are not used in headlines. Source: Treasury’s summary of metros workbook (all files).
