Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
Municipality directoryEvidence note 01 Evidence note 02
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 405,8M2024/25
Reported revenueR 331,3MRevenue is not necessarily cash collected
Maintenance ratio1,431%Repairs and maintenance relative to the asset base
Cash coverage4,313 monthsLiquidity indicator
Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
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 90 874 782,00 |
| Electricity | R 77 000 508,00 |
| Roads | R 58 887 962,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 39 727 525,00 |
| Administrative and Corporate Support | R 20 862 700,00 |
| Solid Waste Removal | R 20 309 283,00 |
| Mayor and Council | R 16 348 231,00 |
| Police Forces, Traffic and Street Parking Control | R 14 496 647,00 |
| Human Resources | R 14 362 212,00 |
| Information Technology | R 11 574 643,00 |
| Community Halls and Facilities | R 11 236 212,00 |
| Community Parks (including Nurseries) | R 9 912 817,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 985 426,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 892 935,00 |
| Project Management Unit | R 4 639 500,00 |
| Economic Development/Planning | R 2 776 078,00 |
| Pounds | R 1 700 053,00 |
| Libraries and Archives | R 1 138 841,00 |
| Fire Fighting and Protection | R 31 654,00 |
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 | 1,431% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 4,313 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -22,472% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |