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 / EC126
Ngqushwa
A closer look at the financial evidence behind your local government.
Reported expenditureR 195,4M2023/24
Reported revenueR 162,3MRevenue is not necessarily cash collected
Maintenance ratio5,39%Repairs and maintenance relative to the asset base
Cash coverage-51,964 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 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 48 205 179,00 |
| Roads | R 21 541 174,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 20 635 419,00 |
| Mayor and Council | R 12 697 631,00 |
| Solid Waste Removal | R 12 257 787,00 |
| Police Forces, Traffic and Street Parking Control | R 11 308 461,00 |
| Administrative and Corporate Support | R 9 828 786,00 |
| Human Resources | R 9 400 766,00 |
| Fleet Management | R 7 376 010,00 |
| Electricity | R 7 166 697,00 |
| Information Technology | R 6 642 573,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 816 948,00 |
| Housing | R 3 587 603,00 |
| Project Management Unit | R 3 358 918,00 |
| Supply Chain Management | R 2 557 329,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 2 453 159,00 |
| Governance Function | R 2 325 650,00 |
| Community Parks (including Nurseries) | R 2 204 519,00 |
| Tourism | R 2 018 954,00 |
| Risk Management | R 1 828 945,00 |
| Asset Management | R 1 014 845,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 1 002 813,00 |
| Economic Development/Planning | R 782 241,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 478 904,00 |
| Agricultural | R 476 052,00 |
| Pounds | R 278 663,00 |
| Libraries and Archives | R 160 283,00 |
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 | 5,39% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -51,964 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -20,39% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |