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 / EC136
Emalahleni (EC)
A closer look at the financial evidence behind your local government.
Reported expenditureR 311,3M2024/25
Reported revenueR 332,8MRevenue is not necessarily cash collected
Maintenance ratio7,64%Repairs and maintenance relative to the asset base
Cash coverage-2,696 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.
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 |
|---|---|
| Electricity | R 74 258 495,00 |
| Finance | R 58 553 545,00 |
| Project Management Unit | R 27 896 423,00 |
| Administrative and Corporate Support | R 25 645 200,00 |
| Mayor and Council | R 22 387 872,00 |
| Disaster Management | R 15 711 978,00 |
| Solid Waste Removal | R 8 470 289,00 |
| Economic Development/Planning | R 8 438 472,00 |
| Licensing and Regulation | R 8 066 249,00 |
| Legal Services | R 7 360 038,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 7 174 453,00 |
| Asset Management | R 5 475 430,00 |
| Information Technology | R 4 943 750,00 |
| Community Halls and Facilities | R 4 867 121,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 394 485,00 |
| Fleet Management | R 4 226 607,00 |
| Roads | R 3 807 803,00 |
| Governance Function | R 2 990 319,00 |
| Human Resources | R 2 906 916,00 |
| Supply Chain Management | R 2 838 379,00 |
| Pounds | R 2 006 136,00 |
| Housing | R 1 805 125,00 |
| Storm Water Management | R 1 467 855,00 |
| Community Parks (including Nurseries) | R 1 282 203,00 |
| Libraries and Archives | R 1 247 818,00 |
| Recreational Facilities | R 647 827,00 |
| Risk Management | R 552 898,00 |
| Agricultural | R 518 750,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 474 477,00 |
| Solid Waste Disposal (Landfill Sites) | R 455 192,00 |
| Population Development | R 179 070,00 |
| Tourism | R 155 680,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 91 808,00 |
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 | 7,64% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -2,696 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 6,452% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |