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 / WC013
Bergrivier
A closer look at the financial evidence behind your local government.
Reported expenditureR 518,9M2023/24
Reported revenueR 523,8MRevenue is not necessarily cash collected
Maintenance ratio4,445%Repairs and maintenance relative to the asset base
Cash coverage16,817 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 457,9M | R 463,3M |
| 2023/24 | R 518,9M | R 523,8M |
| 2024/25 | R 659,6M | R 672,3M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 4,888% |
| 2023/24 | 4,445% |
| 2024/25 | 5,211% |
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 164 324 386,00 |
| Solid Waste Removal | R 44 004 817,00 |
| Finance | R 40 207 981,00 |
| Police Forces, Traffic and Street Parking Control | R 36 729 438,00 |
| Roads | R 35 230 206,00 |
| Water Distribution | R 29 445 642,00 |
| Administrative and Corporate Support | R 15 844 320,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 15 102 251,00 |
| Human Resources | R 14 680 779,00 |
| Mayor and Council | R 13 578 661,00 |
| Sewerage | R 11 331 533,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 10 236 789,00 |
| Community Parks (including Nurseries) | R 9 850 884,00 |
| Supply Chain Management | R 9 013 852,00 |
| Libraries and Archives | R 8 519 211,00 |
| Property Services | R 7 557 320,00 |
| Recreational Facilities | R 7 154 241,00 |
| Information Technology | R 6 575 144,00 |
| Street Cleaning | R 5 433 441,00 |
| Economic Development/Planning | R 5 222 932,00 |
| Project Management Unit | R 5 047 569,00 |
| Community Halls and Facilities | R 4 073 617,00 |
| Sports Grounds and Stadiums | R 3 187 553,00 |
| Fire Fighting and Protection | R 2 856 382,00 |
| Waste Water Treatment | R 2 331 604,00 |
| Housing | R 2 301 204,00 |
| Water Treatment | R 2 282 493,00 |
| Road and Traffic Regulation | R 1 793 678,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 545 366,00 |
| Street Lighting and Signal Systems | R 1 386 007,00 |
| Governance Function | R 1 044 286,00 |
| Storm Water Management | R 1 011 388,00 |
Reporting & compliance
The audit record.
Unqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
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 | 4,445% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 16,817 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 0,932% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |