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 / EC124
Amahlathi
A closer look at the financial evidence behind your local government.
Reported expenditureR 317,3M2024/25
Reported revenueR 306,9MRevenue is not necessarily cash collected
Maintenance ratio0,563%Repairs and maintenance relative to the asset base
Cash coverage9,004 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 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 69 983 255,00 |
| Electricity | R 67 234 190,00 |
| Roads | R 55 472 711,00 |
| Finance | R 47 270 063,00 |
| Solid Waste Removal | R 15 012 004,00 |
| Road and Traffic Regulation | R 12 248 179,00 |
| Human Resources | R 11 257 944,00 |
| Economic Development/Planning | R 8 492 075,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 7 238 374,00 |
| Administrative and Corporate Support | R 6 392 123,00 |
| Information Technology | R 4 285 161,00 |
| Community Halls and Facilities | R 3 600 280,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 689 193,00 |
| Fire Fighting and Protection | R 2 620 605,00 |
| Governance Function | R 2 349 525,00 |
| Community Parks (including Nurseries) | R 2 075 257,00 |
| Street Lighting and Signal Systems | R 1 567 995,00 |
| Asset Management | R 795 204,00 |
| Indigenous Forests | R 495 000,00 |
| Housing | R 87 469,00 |
| Museums and Art Galleries | R 25 464,00 |
| Libraries and Archives | -R 3 911 012,00 |
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 | 0,563% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 9,004 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -3,378% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |