Review source values
Reported asset values, cash or the repairs-to-asset ratio triggered a quality check. An unusual asset base or a source classification change may explain this. Raw arithmetic remains visible; the resilience score is withheld.
Municipality directoryEvidence note 01 Evidence note 02 Evidence note 03
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 / EC109
Kou-Kamma
A closer look at the financial evidence behind your local government.
Reported expenditureR 210,9M2022/23
Reported revenueR 172,1MRevenue is not necessarily cash collected
Maintenance ratio0,746%Repairs and maintenance relative to the asset base
Cash coverage-4,134 monthsLiquidity indicator
Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
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 210,9M | R 172,1M |
| 2023/24 | Not reported | Not reported |
| 2024/25 | R 236,6M | R 199,1M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,746% |
| 2023/24 | Not reported |
| 2024/25 | 1,589% |
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 80 066 852,00 |
| Police Forces, Traffic and Street Parking Control | R 34 393 633,00 |
| Water Distribution | R 13 103 179,00 |
| Administrative and Corporate Support | R 11 649 398,00 |
| Roads | R 11 217 510,00 |
| Electricity | R 11 086 748,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 7 688 355,00 |
| Mayor and Council | R 6 648 008,00 |
| Solid Waste Disposal (Landfill Sites) | R 6 090 218,00 |
| Fire Fighting and Protection | R 5 292 040,00 |
| Community Halls and Facilities | R 4 772 149,00 |
| Sewerage | R 3 921 911,00 |
| Human Resources | R 3 622 283,00 |
| Road and Traffic Regulation | R 3 029 800,00 |
| Information Technology | R 2 348 711,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 194 388,00 |
| Libraries and Archives | R 1 115 522,00 |
| Project Management Unit | R 1 060 043,00 |
| Housing | R 597 557,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 522 207,00 |
| Sports Grounds and Stadiums | R 285 340,00 |
| Health Services | R 118 396,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 29 557,00 |
Reporting & compliance
The audit record.
Adverse opinion
Source link unavailableQualified
Source link unavailableUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - 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 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 | 0,746% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -4,134 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -22,551% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |