Review source values
Reported asset values, cash or the repairs-to-asset ratio triggered a quality check. An unusual asset base or a source classification change may explain this. Raw arithmetic remains visible; the resilience score is withheld.
Municipality directoryEvidence note 01 Evidence note 02 Evidence note 03
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 / EC104
Makana
A closer look at the financial evidence behind your local government.
Reported expenditureR 842,9M2023/24
Reported revenueR 777,8MRevenue is not necessarily cash collected
Maintenance ratio0,985%Repairs and maintenance relative to the asset base
Cash coverage-2,917 monthsLiquidity indicator
Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
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 681,3M | R 644M |
| 2023/24 | R 842,9M | R 777,8M |
| 2024/25 | Not reported | Not reported |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,876% |
| 2023/24 | 0,985% |
| 2024/25 | Not reported |
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 |
|---|---|
| Water Distribution | R 218 166 526,00 |
| Electricity | R 210 902 951,00 |
| Finance | R 86 849 557,00 |
| Sewerage | R 44 745 885,00 |
| Property Services | R 41 293 355,00 |
| Solid Waste Removal | R 33 197 207,00 |
| Roads | R 29 891 065,00 |
| Mayor and Council | R 25 125 132,00 |
| Fire Fighting and Protection | R 18 334 681,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 15 310 016,00 |
| Libraries and Archives | R 13 150 933,00 |
| Administrative and Corporate Support | R 13 010 497,00 |
| Water Treatment | R 11 637 931,00 |
| Police Forces, Traffic and Street Parking Control | R 11 018 079,00 |
| Community Parks (including Nurseries) | R 9 434 227,00 |
| Storm Water Management | R 8 668 902,00 |
| Human Resources | R 7 557 476,00 |
| Health Services | R 6 713 710,00 |
| Street Cleaning | R 6 173 389,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 908 752,00 |
| Information Technology | R 4 195 110,00 |
| Sports Grounds and Stadiums | R 3 502 915,00 |
| Governance Function | R 3 385 179,00 |
| Supply Chain Management | R 2 833 496,00 |
| Legal Services | R 2 802 683,00 |
| Asset Management | R 2 047 394,00 |
| Road and Traffic Regulation | R 1 960 137,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 1 713 857,00 |
| Waste Water Treatment | R 1 350 237,00 |
| Community Halls and Facilities | R 1 318 077,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 610 546,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 597 341,00 |
| Solid Waste Disposal (Landfill Sites) | R 361 353,00 |
| Housing | R 139 500,00 |
| Project Management Unit | R 13 787,00 |
Reporting & compliance
The audit record.
Disclaimer of opinion
Source link unavailableDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of 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 | 0,985% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -2,917 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -8,375% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |