Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
Municipality directoryEvidence note 01 Evidence note 02
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 12,1B2024/25
Reported revenueR 10,3BRevenue is not necessarily cash collected
Maintenance ratio0,911%Repairs and maintenance relative to the asset base
Cash coverage5,245 monthsLiquidity indicator
Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
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 3 712 230 585,00 |
| Water Distribution | R 1 716 738 808,00 |
| Sewerage | R 1 268 684 890,00 |
| Finance | R 1 036 518 937,00 |
| Solid Waste Disposal (Landfill Sites) | R 795 502 079,00 |
| Roads | R 537 407 423,00 |
| Police Forces, Traffic and Street Parking Control | R 409 338 384,00 |
| Recreational Facilities | R 264 113 384,00 |
| Mayor and Council | R 221 132 916,00 |
| Community Parks (including Nurseries) | R 219 857 800,00 |
| Fire Fighting and Protection | R 212 594 190,00 |
| Property Services | R 193 654 149,00 |
| Fleet Management | R 158 386 692,00 |
| Economic Development/Planning | R 145 101 377,00 |
| Housing | R 140 453 315,00 |
| Human Resources | R 123 075 612,00 |
| Markets | R 106 421 964,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 103 300 226,00 |
| Information Technology | R 94 251 314,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 92 149 706,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 76 466 494,00 |
| Community Halls and Facilities | R 68 888 803,00 |
| Legal Services | R 58 904 659,00 |
| Health Services | R 52 519 502,00 |
| Asset Management | R 50 797 550,00 |
| Supply Chain Management | R 47 645 975,00 |
| Libraries and Archives | R 41 858 897,00 |
| Administrative and Corporate Support | R 34 835 456,00 |
| Tourism | R 33 129 212,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 25 153 090,00 |
| Water Treatment | R 19 498 512,00 |
| Governance Function | R 11 851 878,00 |
| Disaster Management | R 6 596 093,00 |
| Water Storage | R 4 060 684,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
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Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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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 | 0,911% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 5,245 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -17,566% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |