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 216,6M2022/23
Reported revenueR 217,2MRevenue is not necessarily cash collected
Maintenance ratio0,825%Repairs and maintenance relative to the asset base
Cash coverage83,17 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 39 738 613,00 |
| Administrative and Corporate Support | R 23 950 543,00 |
| Mayor and Council | R 23 199 735,00 |
| Solid Waste Removal | R 22 535 936,00 |
| Electricity | R 20 169 477,00 |
| Project Management Unit | R 19 393 430,00 |
| Disaster Management | R 9 412 710,00 |
| Economic Development/Planning | R 6 919 020,00 |
| Roads | R 6 485 185,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 6 227 364,00 |
| Legal Services | R 4 802 740,00 |
| Community Halls and Facilities | R 4 764 209,00 |
| Licensing and Regulation | R 4 193 843,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 084 035,00 |
| Information Technology | R 2 342 922,00 |
| Pounds | R 1 979 046,00 |
| Asset Management | R 1 841 901,00 |
| Housing | R 1 829 280,00 |
| Governance Function | R 1 641 339,00 |
| Community Parks (including Nurseries) | R 1 478 703,00 |
| Storm Water Management | R 1 456 005,00 |
| Libraries and Archives | R 1 411 541,00 |
| Supply Chain Management | R 1 249 943,00 |
| Human Resources | R 1 227 970,00 |
| Tourism | R 892 871,00 |
| Fleet Management | R 864 813,00 |
| Agricultural | R 576 987,00 |
| Risk Management | R 540 238,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 533 559,00 |
| Population Development | R 502 358,00 |
| Sports Grounds and Stadiums | R 491 708,00 |
| Solid Waste Disposal (Landfill Sites) | R 409 024,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 320 639,00 |
| Recreational Facilities | R 82 797,00 |
| Valuation Service | R 19 307,00 |
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 | 0,825% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 83,17 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 0,312% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |