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 / C / DC10
Sarah Baartman
A closer look at the financial evidence behind your local government.
Reported expenditureR 155,8M2024/25
Reported revenueR 131,2MRevenue is not necessarily cash collected
Maintenance ratio3,373%Repairs and maintenance relative to the asset base
Cash coverage16,353 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 138,4M | R 126,9M |
| 2023/24 | R 180,6M | R 155,6M |
| 2024/25 | R 155,8M | R 131,2M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,764% |
| 2023/24 | 2,905% |
| 2024/25 | 3,373% |
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 |
|---|---|
| Mayor and Council | R 20 945 168,00 |
| Health Services | R 18 870 331,00 |
| Fire Fighting and Protection | R 15 389 877,00 |
| Economic Development/Planning | R 13 373 968,00 |
| Finance | R 12 544 736,00 |
| Tourism | R 11 475 459,00 |
| Administrative and Corporate Support | R 10 005 745,00 |
| Water Distribution | R 9 666 252,00 |
| Disaster Management | R 8 119 727,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 6 703 686,00 |
| Human Resources | R 4 685 135,00 |
| Project Management Unit | R 3 640 717,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 252 458,00 |
| Asset Management | R 3 222 274,00 |
| Information Technology | R 2 815 165,00 |
| Security Services | R 2 186 138,00 |
| Roads | R 2 150 385,00 |
| Property Services | R 2 078 832,00 |
| Supply Chain Management | R 1 981 122,00 |
| Legal Services | R 1 443 810,00 |
| Housing | R 1 145 524,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 92 579,00 |
| Support to Local Municipalities | R 20 461,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
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 | 3,373% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 16,353 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -18,772% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |