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 / EC126
Ngqushwa
A closer look at the financial evidence behind your local government.
Reported expenditureR 157M2022/23
Reported revenueR 148,1MRevenue is not necessarily cash collected
Maintenance ratio1,066%Repairs and maintenance relative to the asset base
Cash coverage1,459 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 157M | R 148,1M |
| 2023/24 | R 195,4M | R 162,3M |
| 2024/25 | R 235,6M | R 186,3M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,066% |
| 2023/24 | 5,39% |
| 2024/25 | 8,202% |
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 44 644 453,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 892 396,00 |
| Mayor and Council | R 13 635 146,00 |
| Solid Waste Removal | R 11 944 412,00 |
| Police Forces, Traffic and Street Parking Control | R 9 242 548,00 |
| Administrative and Corporate Support | R 8 712 173,00 |
| Roads | R 8 209 487,00 |
| Human Resources | R 6 528 267,00 |
| Information Technology | R 6 350 204,00 |
| Electricity | R 5 334 116,00 |
| Fleet Management | R 4 599 509,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 726 796,00 |
| Supply Chain Management | R 2 388 392,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 2 366 983,00 |
| Project Management Unit | R 2 348 154,00 |
| Tourism | R 1 826 535,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 1 826 367,00 |
| Community Parks (including Nurseries) | R 1 736 091,00 |
| Risk Management | R 1 705 020,00 |
| Governance Function | R 1 468 664,00 |
| Housing | R 1 183 554,00 |
| Agricultural | R 1 025 547,00 |
| Asset Management | R 982 030,00 |
| Economic Development/Planning | R 661 566,00 |
| Pounds | R 246 482,00 |
| Libraries and Archives | R 243 493,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 171 816,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
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 | 1,066% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,459 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -6,006% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |