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 / EC105
Ndlambe
A closer look at the financial evidence behind your local government.
Reported expenditureR 617,1M2023/24
Reported revenueR 522,8MRevenue is not necessarily cash collected
Maintenance ratio2,176%Repairs and maintenance relative to the asset base
Cash coverage2,297 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 569,1M | R 503,9M |
| 2023/24 | R 617,1M | R 522,8M |
| 2024/25 | R 674,7M | R 607,4M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,756% |
| 2023/24 | 2,176% |
| 2024/25 | 2,151% |
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 123 275 638,00 |
| Water Distribution | R 97 461 173,00 |
| Roads | R 53 413 177,00 |
| Finance | R 43 375 745,00 |
| Solid Waste Removal | R 35 891 981,00 |
| Sewerage | R 34 432 213,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 32 055 352,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 26 963 203,00 |
| Human Resources | R 19 283 749,00 |
| Administrative and Corporate Support | R 15 224 301,00 |
| Mayor and Council | R 13 519 930,00 |
| Community Parks (including Nurseries) | R 12 230 867,00 |
| Security Services | R 10 757 479,00 |
| Fire Fighting and Protection | R 10 467 244,00 |
| Fleet Management | R 9 781 527,00 |
| Governance Function | R 8 647 514,00 |
| Solid Waste Disposal (Landfill Sites) | R 7 705 779,00 |
| Road and Traffic Regulation | R 6 939 677,00 |
| Libraries and Archives | R 6 520 213,00 |
| Supply Chain Management | R 5 913 364,00 |
| Project Management Unit | R 4 985 011,00 |
| Community Halls and Facilities | R 4 558 228,00 |
| Housing | R 4 170 282,00 |
| Street Cleaning | R 3 803 052,00 |
| Licensing and Regulation | R 3 321 225,00 |
| Street Lighting and Signal Systems | R 3 050 009,00 |
| Water Treatment | R 2 634 190,00 |
| Valuation Service | R 2 595 903,00 |
| Beaches and Jetties | R 2 084 649,00 |
| Health Services | R 2 071 923,00 |
| Asset Management | R 1 777 964,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 421 944,00 |
| Pollution Control | R 1 361 071,00 |
| Biodiversity and Landscape | R 1 163 615,00 |
| Civil Defence | R 974 133,00 |
| Sports Grounds and Stadiums | R 971 927,00 |
| Licensing and Control of Animals | R 792 628,00 |
| Water Storage | R 644 437,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 442 014,00 |
| Disaster Management | R 407 965,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
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 | 2,176% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,297 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -18,04% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |