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
Northern Cape / B / NC072
Umsobomvu
A closer look at the financial evidence behind your local government.
Reported expenditureR 230,3M2022/23
Reported revenueR 199,1MRevenue is not necessarily cash collected
Maintenance ratio0,633%Repairs and maintenance relative to the asset base
Cash coverage6,233 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 230,3M | R 199,1M |
| 2023/24 | R 209,8M | R 177,7M |
| 2024/25 | R 284,4M | R 244,3M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,633% |
| 2023/24 | 1,044% |
| 2024/25 | 1,056% |
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 |
|---|---|
| Administrative and Corporate Support | R 54 267 510,00 |
| Finance | R 53 060 590,00 |
| Electricity | R 45 935 507,00 |
| Mayor and Council | R 19 118 011,00 |
| Road and Traffic Regulation | R 18 978 484,00 |
| Water Distribution | R 10 219 002,00 |
| Roads | R 7 199 367,00 |
| Sewerage | R 4 934 136,00 |
| Property Services | R 4 248 675,00 |
| Community Parks (including Nurseries) | R 3 994 953,00 |
| Solid Waste Disposal (Landfill Sites) | R 3 784 771,00 |
| Libraries and Archives | R 1 595 104,00 |
| Housing | R 1 057 096,00 |
| Fleet Management | R 801 358,00 |
| Museums and Art Galleries | R 687 035,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 342 016,00 |
| Solid Waste Removal | R 70 000,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - 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 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 | 0,633% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,233 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -15,65% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |