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
Northern Cape / B / NC072
Umsobomvu
A closer look at the financial evidence behind your local government.
Reported expenditureR 284,4M2024/25
Reported revenueR 244,3MRevenue is not necessarily cash collected
Maintenance ratio1,056%Repairs and maintenance relative to the asset base
Cash coverage6,116 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 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 |
|---|---|
| Electricity | R 62 835 043,00 |
| Finance | R 58 484 945,00 |
| Water Distribution | R 41 180 144,00 |
| Road and Traffic Regulation | R 33 457 586,00 |
| Administrative and Corporate Support | R 26 949 744,00 |
| Mayor and Council | R 24 925 079,00 |
| Roads | R 8 736 915,00 |
| Sewerage | R 6 378 179,00 |
| Solid Waste Disposal (Landfill Sites) | R 5 367 391,00 |
| Community Parks (including Nurseries) | R 4 646 007,00 |
| Property Services | R 4 145 022,00 |
| Libraries and Archives | R 3 077 662,00 |
| Housing | R 1 695 688,00 |
| Museums and Art Galleries | R 935 550,00 |
| Fleet Management | R 853 086,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 560 507,00 |
| Solid Waste Removal | R 176 882,00 |
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 | 1,056% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,116 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -16,426% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |