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 / NC073
Emthanjeni
A closer look at the financial evidence behind your local government.
Reported expenditureR 492,2M2024/25
Reported revenueR 296MRevenue is not necessarily cash collected
Maintenance ratio0,984%Repairs and maintenance relative to the asset base
Cash coverage8,053 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 | 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 172 512 072,00 |
| Electricity | R 134 282 387,00 |
| Water Distribution | R 28 764 640,00 |
| Mayor and Council | R 21 528 520,00 |
| Sewerage | R 20 526 032,00 |
| Roads | R 20 347 766,00 |
| Solid Waste Removal | R 19 176 431,00 |
| Property Services | R 10 786 735,00 |
| Police Forces, Traffic and Street Parking Control | R 9 839 675,00 |
| Administrative and Corporate Support | R 9 590 287,00 |
| Community Halls and Facilities | R 9 460 738,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 8 259 493,00 |
| Libraries and Archives | R 4 551 004,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 361 047,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 4 328 982,00 |
| Project Management Unit | R 4 006 475,00 |
| Housing | R 3 038 445,00 |
| Community Parks (including Nurseries) | R 2 536 910,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 101 871,00 |
| Recreational Facilities | R 1 387 659,00 |
| Supply Chain Management | R 1 380 821,00 |
| Sports Grounds and Stadiums | R 996 949,00 |
| Fire Fighting and Protection | R 454 481,00 |
| Governance Function | R 99 002,00 |
| Tourism | R 4 010,00 |
| Human Resources | -R 2 073 670,00 |
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 | 0,984% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 8,053 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -66,29% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |