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 / EC442
Umzimvubu
A closer look at the financial evidence behind your local government.
Reported expenditureR 465,3M2024/25
Reported revenueR 453,6MRevenue is not necessarily cash collected
Maintenance ratio1,545%Repairs and maintenance relative to the asset base
Cash coverage6,469 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 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 132 089 304,00 |
| Finance | R 87 001 302,00 |
| Project Management Unit | R 59 607 149,00 |
| Police Forces, Traffic and Street Parking Control | R 49 208 775,00 |
| Mayor and Council | R 37 390 865,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 21 311 060,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 20 834 399,00 |
| Administrative and Corporate Support | R 15 635 917,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 332 919,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 12 358 089,00 |
| Asset Management | R 11 773 363,00 |
| Human Resources | R 7 727 496,00 |
| Governance Function | R 6 105 848,00 |
| Information Technology | R 3 469 731,00 |
| Supply Chain Management | R 1 091 177,00 |
| Community Parks (including Nurseries) | R 17 666,00 |
| Roads | -R 13 684 019,00 |
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 | 1,545% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,469 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -2,575% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |