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 / EC124
Amahlathi
A closer look at the financial evidence behind your local government.
Reported expenditureR 306,1M2023/24
Reported revenueR 265,4MRevenue is not necessarily cash collected
Maintenance ratio0,859%Repairs and maintenance relative to the asset base
Cash coverage7,069 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 298,1M | R 225M |
| 2023/24 | R 306,1M | R 265,4M |
| 2024/25 | R 317,3M | R 306,9M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,687% |
| 2023/24 | 0,859% |
| 2024/25 | 0,563% |
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 |
|---|---|
| Mayor and Council | R 70 198 905,00 |
| Electricity | R 58 752 646,00 |
| Roads | R 53 458 935,00 |
| Finance | R 33 417 071,00 |
| Road and Traffic Regulation | R 13 999 276,00 |
| Solid Waste Removal | R 13 684 746,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 11 809 606,00 |
| Human Resources | R 10 575 177,00 |
| Economic Development/Planning | R 8 852 300,00 |
| Administrative and Corporate Support | R 7 008 569,00 |
| Information Technology | R 4 804 209,00 |
| Fire Fighting and Protection | R 4 230 492,00 |
| Community Halls and Facilities | R 3 052 677,00 |
| Libraries and Archives | R 2 984 452,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 367 020,00 |
| Community Parks (including Nurseries) | R 2 254 381,00 |
| Governance Function | R 2 124 836,00 |
| Street Lighting and Signal Systems | R 1 021 547,00 |
| Asset Management | R 726 298,00 |
| Indigenous Forests | R 575 544,00 |
| Housing | R 199 211,00 |
| Project Management Unit | R 8 189,00 |
| Museums and Art Galleries | R 477,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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 evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
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 | 0,859% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 7,069 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -15,32% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |