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 Evidence note 04
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 235,6M2024/25
Reported revenueR 186,3MRevenue is not necessarily cash collected
Maintenance ratio8,202%Repairs and maintenance relative to the asset base
Cash coverage-52,326 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.
Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 58 136 127,00 |
| Roads | R 32 036 526,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 23 029 852,00 |
| Solid Waste Removal | R 14 195 423,00 |
| Mayor and Council | R 13 918 705,00 |
| Police Forces, Traffic and Street Parking Control | R 13 518 398,00 |
| Electricity | R 12 538 125,00 |
| Administrative and Corporate Support | R 10 416 328,00 |
| Human Resources | R 10 303 169,00 |
| Fleet Management | R 7 666 011,00 |
| Information Technology | R 7 175 754,00 |
| Asset Management | R 5 613 114,00 |
| Project Management Unit | R 4 428 315,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 148 692,00 |
| Tourism | R 3 235 503,00 |
| Supply Chain Management | R 2 642 930,00 |
| Governance Function | R 2 308 239,00 |
| Community Parks (including Nurseries) | R 2 229 591,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 2 095 411,00 |
| Housing | R 1 709 241,00 |
| Risk Management | R 1 589 111,00 |
| Agricultural | R 760 389,00 |
| Economic Development/Planning | R 599 915,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 358 809,00 |
| Pounds | R 328 491,00 |
| Libraries and Archives | R 319 818,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 256 588,00 |
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 | 8,202% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -52,326 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -26,447% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |