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 / EC108
Kouga
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,3B2022/23
Reported revenueR 1,2BRevenue is not necessarily cash collected
Maintenance ratio2,069%Repairs and maintenance relative to the asset base
Cash coverage11,458 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 1,3B | R 1,2B |
| 2023/24 | R 1,3B | R 1,2B |
| 2024/25 | R 1,4B | R 1,3B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,069% |
| 2023/24 | 2,351% |
| 2024/25 | 7,106% |
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 333 776 767,00 |
| Finance | R 186 307 729,00 |
| Water Distribution | R 155 029 946,00 |
| Sewerage | R 92 856 538,00 |
| Solid Waste Disposal (Landfill Sites) | R 75 707 553,00 |
| Roads | R 74 361 114,00 |
| Administrative and Corporate Support | R 47 181 807,00 |
| Security Services | R 37 728 804,00 |
| Mayor and Council | R 30 037 873,00 |
| Community Parks (including Nurseries) | R 29 708 556,00 |
| Fire Fighting and Protection | R 26 930 744,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 24 882 027,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 18 460 924,00 |
| Human Resources | R 15 176 241,00 |
| Information Technology | R 12 341 344,00 |
| Road and Traffic Regulation | R 11 897 397,00 |
| Fleet Management | R 11 578 848,00 |
| Pollution Control | R 11 428 232,00 |
| Beaches and Jetties | R 11 077 449,00 |
| Supply Chain Management | R 7 528 394,00 |
| Libraries and Archives | R 7 186 984,00 |
| Health Services | R 7 146 202,00 |
| Tourism | R 6 235 681,00 |
| Asset Management | R 6 225 399,00 |
| Sports Grounds and Stadiums | R 6 152 368,00 |
| Housing | R 5 390 404,00 |
| Recreational Facilities | R 3 623 395,00 |
| Legal Services | R 3 579 608,00 |
| Economic Development/Planning | R 2 836 073,00 |
| Project Management Unit | R 1 874 537,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 1 297 984,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 051 065,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 694 707,00 |
| Disaster Management | R 337 864,00 |
| Risk Management | R 225 524,00 |
| Governance Function | R 72 644,00 |
| Solid Waste Removal | R 19 950,00 |
| Media Services | R 7 062,00 |
| Nature Conservation | R 5 513,00 |
| Community Halls and Facilities | R 3 448,00 |
Reporting & compliance
The audit record.
Unqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
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 | 2,069% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 11,458 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -6,985% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |