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 / B / EC101
Dr Beyers Naude
A closer look at the financial evidence behind your local government.
Reported expenditureR 666,1M2024/25
Reported revenueR 553,7MRevenue is not necessarily cash collected
Maintenance ratio4,986%Repairs and maintenance relative to the asset base
Cash coverage3,884 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 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 193 826 285,00 |
| Finance | R 117 660 842,00 |
| Water Distribution | R 70 181 017,00 |
| Sewerage | R 68 666 210,00 |
| Road and Traffic Regulation | R 39 347 965,00 |
| Solid Waste Removal | R 24 069 661,00 |
| Administrative and Corporate Support | R 24 068 388,00 |
| Recreational Facilities | R 19 135 916,00 |
| Mayor and Council | R 17 789 136,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 16 782 501,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 16 144 770,00 |
| Fire Fighting and Protection | R 10 183 484,00 |
| Storm Water Management | R 9 170 375,00 |
| Property Services | R 5 468 234,00 |
| Solid Waste Disposal (Landfill Sites) | R 5 366 269,00 |
| Libraries and Archives | R 3 809 799,00 |
| Air Transport | R 3 669 152,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 433 216,00 |
| Fleet Management | R 2 962 725,00 |
| Information Technology | R 2 416 940,00 |
| Human Resources | R 2 128 253,00 |
| Nature Conservation | R 2 022 214,00 |
| Governance Function | R 1 740 400,00 |
| Project Management Unit | R 1 420 491,00 |
| Community Halls and Facilities | R 1 402 368,00 |
| Health Services | R 1 158 955,00 |
| Water Treatment | R 1 051 957,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 307 545,00 |
| Museums and Art Galleries | R 235 004,00 |
| Supply Chain Management | R 185 555,00 |
| Tourism | R 156 550,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 96 949,00 |
| Asset Management | R 65 419,00 |
| Civil Defence | R 17 380,00 |
| Roads | R 17 363,00 |
| Housing | -R 47 999,00 |
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 | 4,986% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,884 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -20,31% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |