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 / EC141
Elundini
A closer look at the financial evidence behind your local government.
Reported expenditureR 354M2022/23
Reported revenueR 281,8MRevenue is not necessarily cash collected
Maintenance ratio1,379%Repairs and maintenance relative to the asset base
Cash coverage4,967 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 354M | R 281,8M |
| 2023/24 | R 386,7M | R 317,6M |
| 2024/25 | R 405,8M | R 331,3M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,379% |
| 2023/24 | 1,426% |
| 2024/25 | 1,431% |
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 87 389 289,00 |
| Electricity | R 62 878 574,00 |
| Roads | R 43 357 414,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 34 565 113,00 |
| Solid Waste Removal | R 23 904 874,00 |
| Administrative and Corporate Support | R 18 766 463,00 |
| Mayor and Council | R 15 945 895,00 |
| Human Resources | R 12 985 768,00 |
| Police Forces, Traffic and Street Parking Control | R 11 873 659,00 |
| Information Technology | R 10 606 656,00 |
| Community Parks (including Nurseries) | R 7 711 805,00 |
| Community Halls and Facilities | R 6 385 246,00 |
| Project Management Unit | R 5 195 190,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 380 451,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 855 997,00 |
| Economic Development/Planning | R 2 176 082,00 |
| Pounds | R 1 003 124,00 |
| Libraries and Archives | R 998 373,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Source link unavailableUnqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceAdverse opinion
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 evidenceUnqualified - Emphasis of Matter items
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 | 1,379% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 4,967 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -25,627% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |