http://www.pmg.org.za/files/RNW297-160314a.docx
1. The link above is based on the audit outcomes as submitted by the metropolitan municipalities.
2. In 2013/14 the metros spent on average 26.6 per cent of their total expenditure on staff remuneration. This has decreased to 25.3 per cent in 2014/15.
3. MFMA Circular 71 states the norm to be between 25 per cent and 40 per cent. If the ratio exceed the norm it could indicate inefficiencies, overstaffing or even the incorrect focus due to misdirected expenditure to non-essentials or non-service delivery related expenditure.