Follow the evidence
Compare matched annual figures, audit outcomes and underlying Treasury records before drawing conclusions.
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 / EC136
Emalahleni (EC)
A closer look at the financial evidence behind your local government.
Reported expenditureR 267,2M2023/24
Reported revenueR 278,1MRevenue is not necessarily cash collected
Maintenance ratio6,346%Repairs and maintenance relative to the asset base
Cash coverage87,779 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 216,6M | R 217,2M |
| 2023/24 | R 267,2M | R 278,1M |
| 2024/25 | R 311,3M | R 332,8M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,825% |
| 2023/24 | 6,346% |
| 2024/25 | 7,64% |
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 54 290 024,00 |
| Electricity | R 48 253 832,00 |
| Project Management Unit | R 30 849 189,00 |
| Mayor and Council | R 22 085 514,00 |
| Administrative and Corporate Support | R 16 089 884,00 |
| Solid Waste Removal | R 14 165 908,00 |
| Disaster Management | R 11 386 624,00 |
| Economic Development/Planning | R 8 294 334,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 7 493 588,00 |
| Roads | R 6 037 635,00 |
| Community Halls and Facilities | R 5 493 600,00 |
| Licensing and Regulation | R 5 393 415,00 |
| Legal Services | R 4 766 566,00 |
| Governance Function | R 4 488 413,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 884 589,00 |
| Information Technology | R 3 349 804,00 |
| Agricultural | R 2 907 889,00 |
| Asset Management | R 2 084 421,00 |
| Supply Chain Management | R 2 015 053,00 |
| Fleet Management | R 1 866 038,00 |
| Human Resources | R 1 790 664,00 |
| Pounds | R 1 677 569,00 |
| Housing | R 1 636 561,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 612 927,00 |
| Libraries and Archives | R 1 433 602,00 |
| Community Parks (including Nurseries) | R 1 107 293,00 |
| Storm Water Management | R 1 073 009,00 |
| Recreational Facilities | R 619 172,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 338 170,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 264 802,00 |
| Risk Management | R 209 612,00 |
| Population Development | R 149 707,00 |
| Tourism | R 102 102,00 |
Reporting & compliance
The audit record.
Qualified
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 evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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 | 6,346% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 87,779 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 3,903% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |