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 / EC135
Vuyisile Mini
A closer look at the financial evidence behind your local government.
Reported expenditureR 343,1M2023/24
Reported revenueR 244,9MRevenue is not necessarily cash collected
Maintenance ratio1,21%Repairs and maintenance relative to the asset base
Cash coverage1,393 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 272,9M | R 228,1M |
| 2023/24 | R 343,1M | R 244,9M |
| 2024/25 | R 340,3M | R 252,2M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,889% |
| 2023/24 | 1,21% |
| 2024/25 | 0,843% |
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 85 686 743,00 |
| Roads | R 48 514 337,00 |
| Community Halls and Facilities | R 46 349 472,00 |
| Mayor and Council | R 35 194 005,00 |
| Asset Management | R 29 997 890,00 |
| Human Resources | R 20 391 786,00 |
| Administrative and Corporate Support | R 19 258 584,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 17 937 732,00 |
| Economic Development/Planning | R 11 263 726,00 |
| Solid Waste Disposal (Landfill Sites) | R 7 610 593,00 |
| Information Technology | R 4 709 589,00 |
| Public Transport | R 3 307 953,00 |
| Property Services | R 2 455 547,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 2 051 107,00 |
| Project Management Unit | R 1 716 520,00 |
| Aged Care | R 1 293 462,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 032 670,00 |
| Street Cleaning | R 948 530,00 |
| Solid Waste Removal | R 845 715,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 647 800,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 456 441,00 |
| Security Services | R 364 694,00 |
| Libraries and Archives | R 300 535,00 |
| Licensing and Regulation | R 243 476,00 |
| Street Lighting and Signal Systems | R 164 368,00 |
| Fencing and Fences | R 134 503,00 |
| Health Services | R 118 927,00 |
| Police Forces, Traffic and Street Parking Control | R 50 586,00 |
| Development Facilitation | R 43 346,00 |
| Animal Care and Diseases | R 28 638,00 |
| Disaster Management | R 13 359,00 |
| Fleet Management | R 5 332,00 |
| Road and Traffic Regulation | R 1 560,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
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 evidenceAdverse 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 | 1,21% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,393 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -40,093% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |