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 / B / EC101
Dr Beyers Naude
A closer look at the financial evidence behind your local government.
Reported expenditureR 739M2023/24
Reported revenueR 637,7MRevenue is not necessarily cash collected
Maintenance ratio3,403%Repairs and maintenance relative to the asset base
Cash coverage2,992 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 478,6M | R 405,8M |
| 2023/24 | R 739M | R 637,7M |
| 2024/25 | R 666,1M | R 553,7M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,953% |
| 2023/24 | 3,403% |
| 2024/25 | 4,986% |
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 162 925 520,00 |
| Finance | R 159 388 272,00 |
| Water Distribution | R 104 505 237,00 |
| Sewerage | R 93 951 720,00 |
| Solid Waste Removal | R 47 126 925,00 |
| Road and Traffic Regulation | R 27 577 823,00 |
| Administrative and Corporate Support | R 23 818 058,00 |
| Mayor and Council | R 17 375 406,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 16 736 560,00 |
| Recreational Facilities | R 16 071 313,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 15 325 468,00 |
| Fire Fighting and Protection | R 9 819 913,00 |
| Storm Water Management | R 8 982 344,00 |
| Solid Waste Disposal (Landfill Sites) | R 6 181 400,00 |
| Property Services | R 4 123 424,00 |
| Libraries and Archives | R 3 681 678,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 363 662,00 |
| Air Transport | R 3 240 689,00 |
| Fleet Management | R 2 640 768,00 |
| Information Technology | R 2 065 783,00 |
| Human Resources | R 1 704 031,00 |
| Health Services | R 1 602 189,00 |
| Project Management Unit | R 1 537 678,00 |
| Governance Function | R 1 336 527,00 |
| Community Halls and Facilities | R 1 037 604,00 |
| Water Treatment | R 814 101,00 |
| Supply Chain Management | R 687 398,00 |
| Public Toilets | R 348 908,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 294 435,00 |
| Asset Management | R 210 237,00 |
| Museums and Art Galleries | R 205 110,00 |
| Housing | R 157 059,00 |
| Tourism | R 132 407,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 17 152,00 |
| Civil Defence | R 13 604,00 |
| Roads | R 2 435,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
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 | 3,403% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,992 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -15,879% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |