Revenue & Debt
Revenue by Source
Total operating revenue disaggregated by primary source.
Why Revenue Composition Matters
Disaggregating operating revenue by source reveals how dependent an entity is on transfers versus its own collections, and that mix is a direct measure of financial sustainability. An entity over-reliant on the equitable share and grants, with weak own-revenue, is structurally fragile and a going-concern concern for the AGSA, while the composition also drives correct GRAP revenue recognition. AuditPro Core disaggregates total operating revenue by primary source so the sustainability of the funding base is transparent.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Total Revenue
R 4.91 bn
▲ 6% YoY
Own-Source Share
61%
self-generated
Grant Dependence
34%
▲ 2 pts YoY
Other Revenue
5%
fines, interest
Revenue Mix by Source (R m)
Revenue Source Detail
| Source | Amount (R m) | Share % | YoY % |
|---|---|---|---|
| Service Charges | 2056 | 41.9% | +5% |
| Property Rates | 884 | 18.0% | +7% |
| Grants & Subsidies | 1670 | 34.0% | +8% |
| Interest & Fines | 184 | 3.7% | +3% |
| Other | 116 | 2.4% | −1% |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Own revenue versus transfers
Own revenue comes from rates, service charges and other charges the entity controls, while transfers are the equitable share and grants. A healthy entity funds its operations substantially from own revenue rather than depending on transfers.
Exchange and non-exchange revenue
GRAP distinguishes exchange revenue, where the entity gives value in return, from non-exchange revenue such as rates and grants. The classification governs when and how each source is recognised.
Revenue concentration risk
Heavy reliance on a single source, particularly grants, creates risk if that source contracts. Source-level visibility lets management assess and reduce concentration before it becomes a crisis.
How AuditPro Core Bridges the Gap
- Reconciliation: revenue by source reconciles to total operating revenue in the ledger, so the disaggregation fully accounts for the income statement.
- Continuous monitoring: the source mix is tracked over time, exposing growing dependence on transfers early.
- Exception workflow: sources moving against expectation, such as falling own-revenue, are flagged for investigation.
- Audit-ready export: the revenue-by-source analysis exports for the revenue note with the correct exchange and non-exchange split.
Key Takeaways
- The own-revenue versus transfers mix measures financial sustainability.
- Exchange and non-exchange classification drives correct GRAP recognition.
- Over-reliance on grants is a structural going-concern risk.
- Reconcile the source split to total revenue before relying on it.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.