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 / NC073
Emthanjeni
A closer look at the financial evidence behind your local government.
Reported expenditureR 376M2023/24
Reported revenueR 327,7MRevenue is not necessarily cash collected
Maintenance ratio0,12%Repairs and maintenance relative to the asset base
Cash coverage3,656 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | Not reported | Not reported |
| 2023/24 | R 376M | R 327,7M |
| 2024/25 | R 492,2M | R 296M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | Not reported |
| 2023/24 | 0,12% |
| 2024/25 | 0,984% |
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 |
|---|---|
| Finance | R 140 602 132,00 |
| Electricity | R 106 018 596,00 |
| Roads | R 39 885 564,00 |
| Mayor and Council | R 13 604 726,00 |
| Governance Function | R 13 420 313,00 |
| Police Forces, Traffic and Street Parking Control | R 8 378 228,00 |
| Property Services | R 6 952 167,00 |
| Solid Waste Removal | R 6 892 999,00 |
| Water Distribution | R 6 519 947,00 |
| Community Halls and Facilities | R 6 009 127,00 |
| Project Management Unit | R 5 671 515,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 5 291 116,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 942 474,00 |
| Sewerage | R 2 992 708,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 943 412,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 2 336 399,00 |
| Libraries and Archives | R 2 288 318,00 |
| Supply Chain Management | R 993 202,00 |
| Administrative and Corporate Support | R 420 510,00 |
| Housing | R 390 380,00 |
| Sports Grounds and Stadiums | R 247 731,00 |
| Fire Fighting and Protection | R 170 992,00 |
| Recreational Facilities | R 17 400,00 |
| Community Parks (including Nurseries) | R 15 846,00 |
| Health Services | R 14 826,00 |
| Tourism | R 14 227,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Source link unavailableQualified
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 evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
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 | 0,12% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,656 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -14,757% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |