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 387,8M2022/23
Reported revenueR 464,3MRevenue is not necessarily cash collected
Maintenance ratio1,283%Repairs and maintenance relative to the asset base
Cash coverage11,699 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 94 197 397,00 |
| Roads | R 46 146 786,00 |
| Mayor and Council | R 42 992 020,00 |
| Solid Waste Removal | R 25 315 865,00 |
| Security Services | R 18 183 765,00 |
| Finance | R 18 111 867,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 16 357 809,00 |
| Information Technology | R 14 667 459,00 |
| Administrative and Corporate Support | R 13 828 932,00 |
| Economic Development/Planning | R 13 374 148,00 |
| Police Forces, Traffic and Street Parking Control | R 12 524 603,00 |
| Legal Services | R 9 078 204,00 |
| Human Resources | R 8 676 621,00 |
| Population Development | R 6 973 853,00 |
| Asset Management | R 6 188 067,00 |
| Project Management Unit | R 5 674 794,00 |
| Fleet Management | R 5 672 259,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 4 160 328,00 |
| Governance Function | R 3 983 521,00 |
| Supply Chain Management | R 3 694 887,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 383 182,00 |
| Tourism | R 3 302 706,00 |
| Biodiversity and Landscape | R 2 236 424,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 973 245,00 |
| Community Parks (including Nurseries) | R 1 887 731,00 |
| Licensing and Control of Animals | R 1 608 602,00 |
| Libraries and Archives | R 1 520 897,00 |
| Housing | R 1 055 801,00 |
| Property Services | R 731 737,00 |
| Road and Traffic Regulation | R 636 697,00 |
| Recreational Facilities | R 88 794,00 |
| Cemeteries, Funeral Parlours and Crematoriums | -R 427 331,00 |
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 | 1,283% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 11,699 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 16,47% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |