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
Western Cape / B / WC012
Cederberg
A closer look at the financial evidence behind your local government.
Reported expenditureR 445,1M2023/24
Reported revenueR 453,5MRevenue is not necessarily cash collected
Maintenance ratio5,398%Repairs and maintenance relative to the asset base
Cash coverage6,656 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 365,9M | R 370,8M |
| 2023/24 | R 445,1M | R 453,5M |
| 2024/25 | R 476,2M | R 503,7M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 4,476% |
| 2023/24 | 5,398% |
| 2024/25 | 5,402% |
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 152 780 329,00 |
| Finance | R 66 987 239,00 |
| Police Forces, Traffic and Street Parking Control | R 39 157 764,00 |
| Administrative and Corporate Support | R 23 227 564,00 |
| Water Treatment | R 20 458 472,00 |
| Water Distribution | R 18 931 924,00 |
| Solid Waste Disposal (Landfill Sites) | R 17 549 568,00 |
| Sewerage | R 16 520 223,00 |
| Roads | R 13 585 293,00 |
| Mayor and Council | R 8 750 476,00 |
| Community Parks (including Nurseries) | R 6 694 934,00 |
| Libraries and Archives | R 6 103 764,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 4 788 725,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 728 658,00 |
| Information Technology | R 4 488 432,00 |
| Recreational Facilities | R 4 293 357,00 |
| Economic Development/Planning | R 4 258 349,00 |
| Supply Chain Management | R 4 220 456,00 |
| Legal Services | R 4 146 704,00 |
| Housing | R 4 133 832,00 |
| Waste Water Treatment | R 3 077 670,00 |
| Human Resources | R 3 077 139,00 |
| Disaster Management | R 2 469 702,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 917 794,00 |
| Road and Traffic Regulation | R 1 770 707,00 |
| Sports Grounds and Stadiums | R 1 706 865,00 |
| Storm Water Management | R 1 331 925,00 |
| Governance Function | R 1 114 691,00 |
| Fleet Management | R 1 030 559,00 |
| Project Management Unit | R 898 618,00 |
| Community Halls and Facilities | R 835 997,00 |
| Informal Settlements | R 40 092,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - No findings
Audit evidenceUnqualified - No findings
Source link unavailableUnqualified - No findings
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 evidenceOutstanding
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableAn 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 | 5,398% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,656 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 1,857% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |