Follow the evidence
Compare matched annual figures, audit outcomes and underlying Treasury records before drawing conclusions.
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 15,7B2022/23
Reported revenueR 17,1BRevenue is not necessarily cash collected
Maintenance ratio2,357%Repairs and maintenance relative to the asset base
Cash coverage3,843 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 5 521 437 411,00 |
| Water Distribution | R 3 556 332 872,00 |
| Finance | R 1 180 478 033,00 |
| Sewerage | R 725 740 311,00 |
| Solid Waste Removal | R 448 109 412,00 |
| Security Services | R 370 005 321,00 |
| Police Forces, Traffic and Street Parking Control | R 299 561 532,00 |
| Water Treatment | R 281 211 973,00 |
| Fire Fighting and Protection | R 235 325 093,00 |
| Housing | R 215 222 779,00 |
| Roads | R 196 834 961,00 |
| Mayor and Council | R 174 772 010,00 |
| Community Halls and Facilities | R 157 596 455,00 |
| Supply Chain Management | R 153 770 893,00 |
| Recreational Facilities | R 153 275 040,00 |
| Fleet Management | R 132 743 713,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 129 590 727,00 |
| Public Transport | R 122 468 533,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 118 860 932,00 |
| Community Parks (including Nurseries) | R 116 537 407,00 |
| Sports Grounds and Stadiums | R 112 053 943,00 |
| Street Cleaning | R 107 352 140,00 |
| Information Technology | R 105 499 299,00 |
| Human Resources | R 103 424 226,00 |
| Libraries and Archives | R 101 157 944,00 |
| Water Storage | R 76 165 393,00 |
| Administrative and Corporate Support | R 69 592 449,00 |
| Waste Water Treatment | R 64 125 805,00 |
| Health Services | R 61 353 715,00 |
| Solid Waste Disposal (Landfill Sites) | R 59 812 077,00 |
| Governance Function | R 58 728 756,00 |
| Project Management Unit | R 56 995 995,00 |
| Cultural Matters | R 53 576 327,00 |
| Beaches and Jetties | R 38 818 535,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 37 495 369,00 |
| Valuation Service | R 34 942 678,00 |
| Licensing and Regulation | R 32 008 943,00 |
| Informal Settlements | R 31 671 741,00 |
| Laboratory Services | R 28 661 080,00 |
| Legal Services | R 27 551 515,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 27 158 609,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 25 913 717,00 |
| Disaster Management | R 23 158 344,00 |
| Property Services | R 19 624 747,00 |
| Nature Conservation | R 17 336 899,00 |
| Markets | R 9 274 710,00 |
| Tourism | R 9 271 258,00 |
| Economic Development/Planning | R 8 373 631,00 |
| Pollution Control | R 7 760 982,00 |
| Biodiversity and Landscape | R 7 475 372,00 |
| Street Lighting and Signal Systems | R 6 551 363,00 |
| Coastal Protection | R 6 397 572,00 |
| Public Toilets | R 5 921 794,00 |
| Asset Management | R 4 454 350,00 |
| Animal Care and Diseases | R 4 280 487,00 |
| Risk Management | R 3 889 638,00 |
| Cleansing | R 2 949 486,00 |
| Museums and Art Galleries | R 377 106,00 |
| Indigenous and Customary Law | R 46 398,00 |
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 | 2,357% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,843 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 7,912% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |