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 / EC156
Kumkani Mhlontlo
A closer look at the financial evidence behind your local government.
Reported expenditureR 335,1M2023/24
Reported revenueR 288,5MRevenue is not necessarily cash collected
Maintenance ratio11,351%Repairs and maintenance relative to the asset base
Cash coverage3,657 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 373,9M | R 278,3M |
| 2023/24 | R 335,1M | R 288,5M |
| 2024/25 | R 332,5M | R 315,8M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,961% |
| 2023/24 | 11,351% |
| 2024/25 | 6,137% |
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 97 014 071,00 |
| Mayor and Council | R 44 357 771,00 |
| Human Resources | R 38 486 176,00 |
| Finance | R 36 462 891,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 28 267 694,00 |
| Police Forces, Traffic and Street Parking Control | R 28 264 916,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 20 697 831,00 |
| Solid Waste Removal | R 19 476 157,00 |
| Licensing and Control of Animals | R 4 458 933,00 |
| Project Management Unit | R 4 261 117,00 |
| Property Services | R 3 907 520,00 |
| Asset Management | R 3 337 076,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 2 669 824,00 |
| Community Halls and Facilities | R 1 221 607,00 |
| Economic Development/Planning | R 1 163 552,00 |
| Solid Waste Disposal (Landfill Sites) | R 568 165,00 |
| Road and Traffic Regulation | R 248 025,00 |
| Information Technology | R 85 916,00 |
| Community Parks (including Nurseries) | R 49 630,00 |
| Governance Function | R 41 985,00 |
| Agricultural | R 25 626,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableQualified
Audit evidenceQualified
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceQualified
Source link unavailableAdverse opinion
Audit evidenceAdverse opinion
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 | 11,351% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,657 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -16,15% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |