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 9,1B2022/23
Reported revenueR 8,1BRevenue is not necessarily cash collected
Maintenance ratio1,757%Repairs and maintenance relative to the asset base
Cash coverage5,484 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 2 700 605 671,00 |
| Water Distribution | R 1 084 983 966,00 |
| Roads | R 1 028 030 560,00 |
| Finance | R 586 314 404,00 |
| Solid Waste Disposal (Landfill Sites) | R 538 279 234,00 |
| Sewerage | R 456 301 281,00 |
| Police Forces, Traffic and Street Parking Control | R 320 714 981,00 |
| Mayor and Council | R 261 334 544,00 |
| Recreational Facilities | R 250 074 216,00 |
| Economic Development/Planning | R 210 922 370,00 |
| Community Parks (including Nurseries) | R 199 333 485,00 |
| Fire Fighting and Protection | R 189 993 138,00 |
| Property Services | R 177 875 948,00 |
| Human Resources | R 127 798 062,00 |
| Information Technology | R 101 689 043,00 |
| Fleet Management | R 98 249 853,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 92 164 839,00 |
| Markets | R 88 901 967,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 88 376 199,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 78 188 701,00 |
| Housing | R 62 156 940,00 |
| Legal Services | R 51 687 799,00 |
| Health Services | R 49 412 497,00 |
| Asset Management | R 44 737 557,00 |
| Libraries and Archives | R 41 626 782,00 |
| Community Halls and Facilities | R 38 353 571,00 |
| Supply Chain Management | R 36 514 363,00 |
| Administrative and Corporate Support | R 32 463 902,00 |
| Tourism | R 31 528 385,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 24 200 476,00 |
| Governance Function | R 10 729 698,00 |
| Disaster Management | R 5 237 749,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 156 092,00 |
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 | 1,757% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 5,484 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -13,116% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |