Follow the evidence
Compare matched annual figures, audit outcomes and underlying Treasury records before drawing conclusions.
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 / EC155
Nyandeni
A closer look at the financial evidence behind your local government.
Reported expenditureR 396,2M2023/24
Reported revenueR 519,1MRevenue is not necessarily cash collected
Maintenance ratio3,866%Repairs and maintenance relative to the asset base
Cash coverage14,924 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 310,4M | R 452,7M |
| 2023/24 | R 396,2M | R 519,1M |
| 2024/25 | R 335M | R 574,2M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 4,019% |
| 2023/24 | 3,866% |
| 2024/25 | 1,078% |
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 |
|---|---|
| Asset Management | R 62 629 568,00 |
| Roads | R 51 298 992,00 |
| Mayor and Council | R 45 392 124,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 33 237 635,00 |
| Human Resources | R 25 170 159,00 |
| Administrative and Corporate Support | R 21 448 685,00 |
| Finance | R 21 384 955,00 |
| Civil Defence | R 19 113 913,00 |
| Solid Waste Disposal (Landfill Sites) | R 18 558 484,00 |
| Police Forces, Traffic and Street Parking Control | R 14 387 041,00 |
| Fleet Management | R 9 838 143,00 |
| Literacy Programmes | R 9 284 139,00 |
| Economic Development/Planning | R 9 149 272,00 |
| Control of Public Nuisances | R 8 848 523,00 |
| Electricity | R 7 426 147,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 6 463 192,00 |
| Information Technology | R 5 508 893,00 |
| Project Management Unit | R 5 121 665,00 |
| Informal Settlements | R 3 658 078,00 |
| Tourism | R 3 269 370,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 2 839 972,00 |
| Governance Function | R 2 472 563,00 |
| Legal Services | R 2 093 030,00 |
| Street Lighting and Signal Systems | R 1 967 202,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 1 560 016,00 |
| Child Care Facilities | R 1 308 545,00 |
| Health Services | R 639 984,00 |
| Libraries and Archives | R 535 835,00 |
| Water Distribution | R 526 380,00 |
| Housing | R 329 019,00 |
| Pounds | R 328 813,00 |
| Supply Chain Management | R 295 702,00 |
| Risk Management | R 102 277,00 |
| Security Services | R 10 000,00 |
Reporting & compliance
The audit record.
Qualified
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 evidenceUnqualified - No findings
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 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 | 3,866% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 14,924 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 23,673% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |