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 1,3B2023/24
Reported revenueR 1,2BRevenue is not necessarily cash collected
Maintenance ratio2,351%Repairs and maintenance relative to the asset base
Cash coverage14,683 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 426 149 231,00 |
| Water Distribution | R 161 923 738,00 |
| Finance | R 108 176 556,00 |
| Sewerage | R 103 925 695,00 |
| Roads | R 75 002 100,00 |
| Solid Waste Disposal (Landfill Sites) | R 51 318 018,00 |
| Administrative and Corporate Support | R 43 536 398,00 |
| Security Services | R 42 296 457,00 |
| Community Parks (including Nurseries) | R 30 400 509,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 29 884 929,00 |
| Fire Fighting and Protection | R 28 700 858,00 |
| Mayor and Council | R 27 257 835,00 |
| Human Resources | R 21 163 231,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 18 614 186,00 |
| Information Technology | R 18 057 083,00 |
| Fleet Management | R 16 488 045,00 |
| Pollution Control | R 12 236 429,00 |
| Beaches and Jetties | R 12 108 979,00 |
| Road and Traffic Regulation | R 11 715 840,00 |
| Supply Chain Management | R 8 416 570,00 |
| Health Services | R 7 967 903,00 |
| Asset Management | R 7 781 907,00 |
| Libraries and Archives | R 7 542 871,00 |
| Tourism | R 6 774 597,00 |
| Sports Grounds and Stadiums | R 6 433 462,00 |
| Housing | R 5 816 932,00 |
| Economic Development/Planning | R 4 669 745,00 |
| Legal Services | R 4 449 892,00 |
| Recreational Facilities | R 3 665 049,00 |
| Project Management Unit | R 1 986 815,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 892 719,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 1 015 185,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 952 980,00 |
| Disaster Management | R 688 225,00 |
| Risk Management | R 198 284,00 |
| Governance Function | R 57 017,00 |
| Solid Waste Removal | R 10 950,00 |
| Community Halls and Facilities | R 3 545,00 |
| Nature Conservation | R 348,00 |
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 | 2,351% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 14,683 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -8,211% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |