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 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 236,6M2024/25
Reported revenueR 199,1MRevenue is not necessarily cash collected
Maintenance ratio1,589%Repairs and maintenance relative to the asset base
Cash coverage0,533 monthsLiquidity indicator
Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
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 40 095 359,00 |
| Water Distribution | R 37 812 867,00 |
| Police Forces, Traffic and Street Parking Control | R 30 543 361,00 |
| Sewerage | R 19 564 573,00 |
| Administrative and Corporate Support | R 14 285 578,00 |
| Electricity | R 13 214 594,00 |
| Solid Waste Disposal (Landfill Sites) | R 13 130 092,00 |
| Roads | R 12 773 425,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 11 847 238,00 |
| Community Halls and Facilities | R 7 861 361,00 |
| Mayor and Council | R 7 593 403,00 |
| Fire Fighting and Protection | R 7 087 100,00 |
| Human Resources | R 4 737 935,00 |
| Information Technology | R 3 965 883,00 |
| Road and Traffic Regulation | R 3 828 794,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 580 977,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 1 910 408,00 |
| Project Management Unit | R 1 470 614,00 |
| Libraries and Archives | R 1 143 710,00 |
| Housing | R 695 933,00 |
| Sports Grounds and Stadiums | R 283 601,00 |
| Health Services | R 132 473,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 7 560,00 |
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 | 1,589% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,533 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -18,795% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |