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
Eastern Cape / A / NMA
Nelson Mandela Bay
A closer look at the financial evidence behind your local government.
Reported expenditureR 17,5B2023/24
Reported revenueR 16,3BRevenue is not necessarily cash collected
Maintenance ratio2,321%Repairs and maintenance relative to the asset base
Cash coverage2,515 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 15,7B | R 17,1B |
| 2023/24 | R 17,5B | R 16,3B |
| 2024/25 | R 18,7B | R 17,5B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,357% |
| 2023/24 | 2,321% |
| 2024/25 | 2,569% |
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 6 527 645 981,00 |
| Water Distribution | R 3 881 807 772,00 |
| Finance | R 1 107 489 508,00 |
| Sewerage | R 783 482 018,00 |
| Roads | R 581 868 728,00 |
| Security Services | R 482 740 147,00 |
| Solid Waste Removal | R 367 927 026,00 |
| Police Forces, Traffic and Street Parking Control | R 356 082 501,00 |
| Valuation Service | R 312 264 053,00 |
| Fire Fighting and Protection | R 246 954 676,00 |
| Housing | R 245 586 809,00 |
| Mayor and Council | R 201 048 958,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 188 921 943,00 |
| Recreational Facilities | R 170 059 500,00 |
| Health Services | R 163 137 978,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 136 621 565,00 |
| Fleet Management | R 135 651 803,00 |
| Community Parks (including Nurseries) | R 134 267 127,00 |
| Community Halls and Facilities | R 123 822 593,00 |
| Libraries and Archives | R 111 230 172,00 |
| Public Transport | R 105 634 958,00 |
| Sports Grounds and Stadiums | R 104 908 309,00 |
| Street Cleaning | R 100 335 584,00 |
| Human Resources | R 93 337 563,00 |
| Administrative and Corporate Support | R 78 152 220,00 |
| Information Technology | R 72 893 610,00 |
| Waste Water Treatment | R 66 641 110,00 |
| Governance Function | R 61 198 362,00 |
| Project Management Unit | R 60 822 790,00 |
| Economic Development/Planning | R 60 264 743,00 |
| Water Storage | R 60 246 847,00 |
| Supply Chain Management | R 54 719 894,00 |
| Solid Waste Disposal (Landfill Sites) | R 50 766 491,00 |
| Cultural Matters | R 47 404 496,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 41 166 420,00 |
| Informal Settlements | R 40 711 864,00 |
| Disaster Management | R 39 574 845,00 |
| Licensing and Regulation | R 36 011 123,00 |
| Beaches and Jetties | R 30 806 545,00 |
| Laboratory Services | R 30 763 116,00 |
| Legal Services | R 25 148 116,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 23 433 331,00 |
| Markets | R 19 453 474,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 18 402 697,00 |
| Nature Conservation | R 18 120 853,00 |
| Tourism | R 14 498 790,00 |
| Property Services | R 13 069 316,00 |
| Pollution Control | R 8 083 118,00 |
| Biodiversity and Landscape | R 8 032 445,00 |
| Street Lighting and Signal Systems | R 6 650 169,00 |
| Coastal Protection | R 6 244 003,00 |
| Asset Management | R 5 666 018,00 |
| Public Toilets | R 5 482 820,00 |
| Risk Management | R 4 634 399,00 |
| Animal Care and Diseases | R 4 510 230,00 |
| Cleansing | R 3 157 031,00 |
| Museums and Art Galleries | R 363 262,00 |
| Indigenous and Customary Law | R 22 609,00 |
| Storm Water Management | R 707,00 |
| Water Treatment | -R 192 805 739,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceOutstanding
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
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 | 2,321% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,515 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -7,027% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |