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
Northern Cape / B / NC087
Dawid Kruiper
A closer look at the financial evidence behind your local government.
Reported expenditureR 825,9M2022/23
Reported revenueR 813MRevenue is not necessarily cash collected
Maintenance ratio0,22%Repairs and maintenance relative to the asset base
Cash coverage7,149 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 825,9M | R 813M |
| 2023/24 | R 944M | R 959,5M |
| 2024/25 | R 1,1B | R 1B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,22% |
| 2023/24 | 0,219% |
| 2024/25 | 0,619% |
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 295 700 423,00 |
| Water Distribution | R 67 875 439,00 |
| Finance | R 62 415 820,00 |
| Roads | R 49 504 797,00 |
| Fleet Management | R 38 965 272,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 28 239 046,00 |
| Solid Waste Removal | R 27 579 555,00 |
| Administrative and Corporate Support | R 26 872 629,00 |
| Police Forces, Traffic and Street Parking Control | R 24 304 080,00 |
| Waste Water Treatment | R 22 253 475,00 |
| Community Parks (including Nurseries) | R 20 656 420,00 |
| Security Services | R 20 042 853,00 |
| Fire Fighting and Protection | R 17 663 046,00 |
| Mayor and Council | R 15 031 122,00 |
| Sewerage | R 14 345 647,00 |
| Information Technology | R 12 184 049,00 |
| Human Resources | R 9 578 112,00 |
| Recreational Facilities | R 7 901 028,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 7 516 763,00 |
| Property Services | R 7 433 097,00 |
| Libraries and Archives | R 7 331 354,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 5 902 523,00 |
| Asset Management | R 5 838 380,00 |
| Housing | R 5 220 946,00 |
| Governance Function | R 4 327 678,00 |
| Tourism | R 4 132 581,00 |
| Sports Grounds and Stadiums | R 4 046 041,00 |
| Project Management Unit | R 3 298 017,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 648 340,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 569 900,00 |
| Legal Services | R 2 227 116,00 |
| Road and Traffic Regulation | R 1 069 710,00 |
| Valuation Service | R 649 958,00 |
| Disaster Management | R 233 528,00 |
| Supply Chain Management | R 165 031,00 |
| Agricultural | R 91 644,00 |
| Informal Settlements | R 71 733,00 |
| Risk Management | R 34 836,00 |
| Museums and Art Galleries | R 4 779,00 |
Reporting & compliance
The audit record.
Qualified
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 evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
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 | 0,22% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 7,149 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -1,587% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |