Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
Municipality directoryEvidence note 01
2023/24 2022/23 2021/22 2020/21 2019/20 2018/19 2017/18 2016/17 2015/16 2014/15 2013/14 2012/13 2011/12 2010/11
Eastern Cape / A / BUF
Buffalo City
A closer look at the financial evidence behind your local government.
Reported expenditureR 10,8B2023/24
Reported revenueR 9,4BRevenue is not necessarily cash collected
Maintenance ratio1,587%Repairs and maintenance relative to the asset base
Cash coverage3,304 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 9,1B | R 8,1B |
| 2023/24 | R 10,8B | R 9,4B |
| 2024/25 | R 12,1B | R 10,3B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,757% |
| 2023/24 | 1,587% |
| 2024/25 | 0,911% |
Where expenditure goes
Eight largest reported categories are shown individually. All remaining reported categories are summed as “Other”; the exact data table lists each source category.
View exact figures
| Category | Expenditure |
|---|---|
| Electricity | R 3 809 155 192,00 |
| Water Distribution | R 1 301 533 638,00 |
| Finance | R 856 320 202,00 |
| Roads | R 779 635 991,00 |
| Solid Waste Disposal (Landfill Sites) | R 651 135 237,00 |
| Sewerage | R 491 319 932,00 |
| Police Forces, Traffic and Street Parking Control | R 413 035 386,00 |
| Recreational Facilities | R 242 963 645,00 |
| Mayor and Council | R 238 345 864,00 |
| Community Parks (including Nurseries) | R 197 996 855,00 |
| Economic Development/Planning | R 195 766 617,00 |
| Housing | R 158 914 464,00 |
| Fire Fighting and Protection | R 157 052 917,00 |
| Markets | R 156 451 823,00 |
| Property Services | R 132 573 392,00 |
| Human Resources | R 125 401 776,00 |
| Information Technology | R 98 298 149,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 93 943 592,00 |
| Fleet Management | R 92 985 255,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 90 705 548,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 89 673 966,00 |
| Legal Services | R 63 398 507,00 |
| Asset Management | R 52 761 961,00 |
| Health Services | R 48 319 833,00 |
| Tourism | R 46 694 229,00 |
| Libraries and Archives | R 40 965 834,00 |
| Supply Chain Management | R 39 825 744,00 |
| Administrative and Corporate Support | R 33 817 955,00 |
| Community Halls and Facilities | R 32 979 535,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 20 059 975,00 |
| Governance Function | R 12 362 136,00 |
| Disaster Management | R 6 287 608,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 14 971,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceAdverse opinion
Audit evidenceAn audit opinion assesses financial reporting and compliance. It does not certify service delivery or rule out all wrongdoing.
Trace each indicator
The evidence behind the view.
| Indicator | Reported value | What it tells you | Evidence |
|---|---|---|---|
| Repairs and maintenance | 1,587% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,304 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -15,152% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |