Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 / EC108
Kouga
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,4B2024/25
Reported revenueR 1,3BRevenue is not necessarily cash collected
Maintenance ratio7,106%Repairs and maintenance relative to the asset base
Cash coverage9,342 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 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 467 394 409,00 |
| Water Distribution | R 177 229 484,00 |
| Roads | R 88 590 345,00 |
| Sewerage | R 86 800 058,00 |
| Finance | R 85 666 634,00 |
| Road and Traffic Regulation | R 73 509 545,00 |
| Administrative and Corporate Support | R 59 552 580,00 |
| Solid Waste Disposal (Landfill Sites) | R 58 713 653,00 |
| Security Services | R 50 254 210,00 |
| Community Parks (including Nurseries) | R 30 681 114,00 |
| Fire Fighting and Protection | R 29 229 537,00 |
| Mayor and Council | R 27 021 094,00 |
| Information Technology | R 23 559 745,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 23 556 699,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 22 863 623,00 |
| Beaches and Jetties | R 14 791 737,00 |
| Fleet Management | R 14 123 205,00 |
| Pollution Control | R 12 394 873,00 |
| Sports Grounds and Stadiums | R 8 751 573,00 |
| Supply Chain Management | R 8 614 681,00 |
| Asset Management | R 8 411 751,00 |
| Libraries and Archives | R 7 954 652,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 7 558 621,00 |
| Recreational Facilities | R 6 590 393,00 |
| Legal Services | R 6 175 330,00 |
| Health Services | R 5 582 805,00 |
| Project Management Unit | R 4 144 062,00 |
| Economic Development/Planning | R 4 105 497,00 |
| Disaster Management | R 2 537 538,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 991 539,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 433 264,00 |
| Housing | R 1 252 974,00 |
| Tourism | R 363 431,00 |
| Media Services | R 150 154,00 |
| Governance Function | R 136 350,00 |
| Nature Conservation | R 22 598,00 |
| Risk Management | R 6 240,00 |
| Community Halls and Facilities | R 3 862,00 |
| Human Resources | -R 3 149 158,00 |
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 | 7,106% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 9,342 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -7,304% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |