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 / EC442
Umzimvubu
A closer look at the financial evidence behind your local government.
Reported expenditureR 402,6M2022/23
Reported revenueR 361,2MRevenue is not necessarily cash collected
Maintenance ratio2%Repairs and maintenance relative to the asset base
Cash coverage3,702 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 402,6M | R 361,2M |
| 2023/24 | R 443,5M | R 374,7M |
| 2024/25 | R 465,3M | R 453,6M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2% |
| 2023/24 | 1,967% |
| 2024/25 | 1,545% |
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 |
|---|---|
| Solid Waste Removal | R 113 217 210,00 |
| Finance | R 71 208 945,00 |
| Police Forces, Traffic and Street Parking Control | R 40 574 863,00 |
| Mayor and Council | R 35 773 077,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 23 991 953,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 22 095 825,00 |
| Administrative and Corporate Support | R 18 581 806,00 |
| Project Management Unit | R 17 917 570,00 |
| Roads | R 15 415 375,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 062 067,00 |
| Human Resources | R 11 193 170,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 9 991 923,00 |
| Governance Function | R 5 266 578,00 |
| Information Technology | R 2 430 828,00 |
| Supply Chain Management | R 970 917,00 |
| Asset Management | R 862 033,00 |
| Community Parks (including Nurseries) | R 130,00 |
Reporting & compliance
The audit record.
Unqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
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 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% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,702 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -11,434% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |