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 / EC153
Ngquza Hills
A closer look at the financial evidence behind your local government.
Reported expenditureR 396,1M2022/23
Reported revenueR 379,9MRevenue is not necessarily cash collected
Maintenance ratio2,242%Repairs and maintenance relative to the asset base
Cash coverage6,293 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 396,1M | R 379,9M |
| 2023/24 | R 436,5M | Not reported |
| 2024/25 | R 472,5M | R 497M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,242% |
| 2023/24 | 1,616% |
| 2024/25 | 1,631% |
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 |
|---|---|
| Roads | R 73 763 594,00 |
| Solid Waste Removal | R 70 460 314,00 |
| Finance | R 64 351 099,00 |
| Administrative and Corporate Support | R 44 396 764,00 |
| Mayor and Council | R 36 735 135,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 33 534 765,00 |
| Economic Development/Planning | R 25 455 687,00 |
| Fleet Management | R 11 814 654,00 |
| Street Lighting and Signal Systems | R 10 417 834,00 |
| Legal Services | R 6 046 707,00 |
| Information Technology | R 5 463 083,00 |
| Human Resources | R 5 321 134,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 561 287,00 |
| Governance Function | R 2 261 886,00 |
| Risk Management | R 1 537 178,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceQualified
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
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 | 2,242% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,293 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -4,258% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |