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
Eastern Cape / A / NMA
Nelson Mandela Bay
A closer look at the financial evidence behind your local government.
Reported expenditureR 18,7B2024/25
Reported revenueR 17,5BRevenue is not necessarily cash collected
Maintenance ratio2,569%Repairs and maintenance relative to the asset base
Cash coverage2,801 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 | 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 7 428 787 701,00 |
| Water Distribution | R 4 046 323 458,00 |
| Sewerage | R 859 173 472,00 |
| Finance | R 701 518 061,00 |
| Roads | R 619 813 029,00 |
| Valuation Service | R 513 257 139,00 |
| Security Services | R 475 916 705,00 |
| Police Forces, Traffic and Street Parking Control | R 431 408 645,00 |
| Solid Waste Removal | R 428 626 424,00 |
| Fire Fighting and Protection | R 253 006 457,00 |
| Mayor and Council | R 232 747 328,00 |
| Housing | R 204 793 719,00 |
| Economic Development/Planning | R 185 179 209,00 |
| Recreational Facilities | R 164 931 379,00 |
| Sports Grounds and Stadiums | R 158 928 787,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 141 196 002,00 |
| Fleet Management | R 137 828 739,00 |
| Community Parks (including Nurseries) | R 135 429 351,00 |
| Public Transport | R 129 331 013,00 |
| Community Halls and Facilities | R 128 390 835,00 |
| Libraries and Archives | R 120 832 393,00 |
| Information Technology | R 105 026 193,00 |
| Health Services | R 104 477 935,00 |
| Human Resources | R 97 322 669,00 |
| Street Cleaning | R 96 962 794,00 |
| Administrative and Corporate Support | R 85 014 827,00 |
| Waste Water Treatment | R 80 607 349,00 |
| Supply Chain Management | R 61 025 601,00 |
| Project Management Unit | R 60 976 582,00 |
| Governance Function | R 60 460 003,00 |
| Solid Waste Disposal (Landfill Sites) | R 59 470 321,00 |
| Informal Settlements | R 58 024 401,00 |
| Water Storage | R 55 423 350,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 38 944 492,00 |
| Licensing and Regulation | R 36 063 966,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 34 022 931,00 |
| Beaches and Jetties | R 33 486 043,00 |
| Disaster Management | R 32 727 686,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 32 433 892,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 31 048 073,00 |
| Laboratory Services | R 30 895 910,00 |
| Biodiversity and Landscape | R 30 692 292,00 |
| Legal Services | R 30 311 127,00 |
| Cultural Matters | R 17 664 722,00 |
| Markets | R 16 474 263,00 |
| Tourism | R 16 089 564,00 |
| Property Services | R 15 653 829,00 |
| Museums and Art Galleries | R 13 382 999,00 |
| Pollution Control | R 8 907 433,00 |
| Street Lighting and Signal Systems | R 6 526 966,00 |
| Public Toilets | R 5 907 702,00 |
| Asset Management | R 5 620 425,00 |
| Risk Management | R 5 129 771,00 |
| Animal Care and Diseases | R 4 653 523,00 |
| Cleansing | R 3 182 420,00 |
| Nature Conservation | R 372 553,00 |
| Indigenous and Customary Law | R 2 440,00 |
| Storm Water Management | R 2 311,00 |
| Water Treatment | -R 195 306 500,00 |
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 | 2,569% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,801 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -6,668% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |