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 / EC443
Winnie Madikizela-Mandela
A closer look at the financial evidence behind your local government.
Reported expenditureR 413,1M2023/24
Reported revenueR 506,7MRevenue is not necessarily cash collected
Maintenance ratio2,27%Repairs and maintenance relative to the asset base
Cash coverage14,358 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 387,8M | R 464,3M |
| 2023/24 | R 413,1M | R 506,7M |
| 2024/25 | R 469,5M | R 535,2M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,283% |
| 2023/24 | 2,27% |
| 2024/25 | 3,421% |
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 |
|---|---|
| Electricity | R 81 010 262,00 |
| Roads | R 62 228 336,00 |
| Mayor and Council | R 42 136 536,00 |
| Solid Waste Removal | R 29 066 160,00 |
| Economic Development/Planning | R 18 626 791,00 |
| Security Services | R 18 570 912,00 |
| Finance | R 18 446 236,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 16 982 676,00 |
| Police Forces, Traffic and Street Parking Control | R 15 901 174,00 |
| Information Technology | R 15 165 381,00 |
| Administrative and Corporate Support | R 13 377 318,00 |
| Human Resources | R 10 469 822,00 |
| Legal Services | R 10 150 444,00 |
| Project Management Unit | R 6 968 752,00 |
| Fleet Management | R 6 844 480,00 |
| Asset Management | R 6 460 899,00 |
| Population Development | R 6 164 432,00 |
| Governance Function | R 4 704 591,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 4 376 081,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 327 866,00 |
| Supply Chain Management | R 3 849 972,00 |
| Tourism | R 3 412 753,00 |
| Biodiversity and Landscape | R 2 540 395,00 |
| Community Parks (including Nurseries) | R 2 516 769,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 499 750,00 |
| Libraries and Archives | R 1 626 728,00 |
| Licensing and Control of Animals | R 1 591 968,00 |
| Property Services | R 1 090 527,00 |
| Housing | R 1 087 533,00 |
| Road and Traffic Regulation | R 607 398,00 |
| Community Halls and Facilities | R 402 605,00 |
| Recreational Facilities | R 32 700,00 |
| Cemeteries, Funeral Parlours and Crematoriums | -R 98 505,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
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 evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceAdverse opinion
Audit evidenceAdverse opinion
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 | 2,27% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 14,358 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 18,457% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |