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 478,6M2022/23
Reported revenueR 405,8MRevenue is not necessarily cash collected
Maintenance ratio1,953%Repairs and maintenance relative to the asset base
Cash coverage2,742 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 119 245 924,00 |
| Finance | R 89 045 169,00 |
| Water Distribution | R 64 333 264,00 |
| Road and Traffic Regulation | R 26 467 566,00 |
| Sewerage | R 24 938 445,00 |
| Administrative and Corporate Support | R 22 233 674,00 |
| Recreational Facilities | R 20 766 395,00 |
| Solid Waste Removal | R 17 769 745,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 15 474 263,00 |
| Mayor and Council | R 14 588 106,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 983 738,00 |
| Storm Water Management | R 9 255 127,00 |
| Fire Fighting and Protection | R 9 157 116,00 |
| Property Services | R 5 832 829,00 |
| Libraries and Archives | R 4 017 566,00 |
| Water Treatment | R 3 333 380,00 |
| Health Services | R 2 762 686,00 |
| Project Management Unit | R 2 648 914,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 461 476,00 |
| Information Technology | R 2 374 618,00 |
| Air Transport | R 2 175 298,00 |
| Fleet Management | R 2 147 288,00 |
| Governance Function | R 790 628,00 |
| Human Resources | R 718 402,00 |
| Community Halls and Facilities | R 702 902,00 |
| Supply Chain Management | R 351 479,00 |
| Solid Waste Disposal (Landfill Sites) | R 340 713,00 |
| Asset Management | R 326 182,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 294 770,00 |
| Museums and Art Galleries | R 196 984,00 |
| Tourism | R 42 944,00 |
| Pounds | R 18 000,00 |
| Civil Defence | R 13 837,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 11 332,00 |
| Housing | -R 238 434,00 |
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 | 1,953% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,742 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -17,93% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |