Acid test ratio
Municipalities throughout the country recorded the acid test ratio of 1,1:1 during the two financial years ended 30 June 2014 and 30 June 2015.
Current ratio
For both the financial years ended 30 June 2014 and 30 June 2015, municipalities had the current ratio of 1,2:1.
Municipal revenue stream
For the year to 30 June 2015, the largest contributor to municipal revenue was 'grants and subsidies received' (31,0%), followed by 'electricity sales' (28,3%), 'property rates received' (14,7%), 'other revenue' (11,2%) (which consists of fines, licences and permits, public contributions and donations, etc.), 'water sales' (8,5%), 'sewerage and sanitation charges' (3,7%), and 'refuse removal charges' (2,8%).
 
Municipal expenditure patterns
In 2015, the largest contributor to municipal total operating expenditure was 'employee-related costs' (25,6%), followed by 'electricity purchases' (21,7%), 'depreciation and amortisation' (9,3%), 'other expenditure' (9,1%) (which consists of collection costs, loss on disposal of property, plant and equipment, impairment loss, etc.), 'bad debts' (7,3%),  'general expenditure' (5,4%) (which consists of accommodation, travel and subsistence costs, audit fees, bank charges, consultancy and professional fees, fuel and oil, hiring of equipment, insurance costs, subscriptions and membership fees, telecommunication costs, etc.), 'water purchases' (5,4%), 'contracted services' (5,0%), 'repairs and maintenance' (5,0%), 'interest paid' (2,7%), 'grants and subsidies paid' (2,4%), and 'remuneration of councillors' (1,2%).