Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
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 / EC104
Makana
A closer look at the financial evidence behind your local government.
Reported expenditureR 681,3M2022/23
Reported revenueR 644MRevenue is not necessarily cash collected
Maintenance ratio0,876%Repairs and maintenance relative to the asset base
Cash coverage0,257 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 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 |
|---|---|
| Finance | R 265 407 730,00 |
| Electricity | R 160 246 790,00 |
| Water Distribution | R 38 697 070,00 |
| Mayor and Council | R 21 447 455,00 |
| Human Resources | R 19 074 704,00 |
| Administrative and Corporate Support | R 17 109 159,00 |
| Roads | R 15 989 033,00 |
| Fire Fighting and Protection | R 15 264 732,00 |
| Sewerage | R 12 173 227,00 |
| Libraries and Archives | R 11 165 474,00 |
| Police Forces, Traffic and Street Parking Control | R 11 088 811,00 |
| Property Services | R 11 049 001,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 9 820 095,00 |
| Health Services | R 8 841 637,00 |
| Storm Water Management | R 8 732 339,00 |
| Community Parks (including Nurseries) | R 7 236 123,00 |
| Street Cleaning | R 6 910 397,00 |
| Road and Traffic Regulation | R 5 930 533,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 5 832 911,00 |
| Supply Chain Management | R 5 346 932,00 |
| Information Technology | R 3 265 638,00 |
| Community Halls and Facilities | R 3 021 550,00 |
| Legal Services | R 2 930 928,00 |
| Governance Function | R 2 730 588,00 |
| Asset Management | R 2 459 252,00 |
| Sports Grounds and Stadiums | R 2 089 157,00 |
| Solid Waste Removal | R 2 014 109,00 |
| Waste Water Treatment | R 1 742 342,00 |
| Fleet Management | R 1 168 213,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 1 147 053,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 791 361,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 782 066,00 |
| Project Management Unit | R 170 926,00 |
| Cleansing | R 154 870,00 |
| Solid Waste Disposal (Landfill Sites) | R 41 560,00 |
| Air Transport | R 1 629,00 |
| Water Treatment | -R 616 543,00 |
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
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Audit evidenceQualified
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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 | 0,876% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,257 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -5,784% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |