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 / EC138
Sakhisizwe
A closer look at the financial evidence behind your local government.
Reported expenditureR 141,7M2022/23
Reported revenueR 125,2MRevenue is not necessarily cash collected
Maintenance ratio0,605%Repairs and maintenance relative to the asset base
Cash coverage73,662 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 141,7M | R 125,2M |
| 2023/24 | R 186,4M | R 149M |
| 2024/25 | R 175,7M | R 161,9M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,605% |
| 2023/24 | 2,418% |
| 2024/25 | 2,481% |
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 48 080 297,00 |
| Electricity | R 19 575 643,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 14 939 803,00 |
| Mayor and Council | R 14 865 125,00 |
| Administrative and Corporate Support | R 13 607 789,00 |
| Roads | R 7 549 827,00 |
| Solid Waste Removal | R 6 018 103,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 035 686,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 434 181,00 |
| Police Forces, Traffic and Street Parking Control | R 3 301 342,00 |
| Community Halls and Facilities | R 1 808 325,00 |
| Pounds | R 1 066 318,00 |
| Housing | R 934 274,00 |
| Libraries and Archives | R 847 721,00 |
| Project Management Unit | R 798 488,00 |
| Property Services | R 706 406,00 |
| Human Resources | R 99 655,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 054,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Source link unavailableAdverse opinion
Source link unavailableQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
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 | 0,605% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 73,662 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -13,198% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |