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 457,9M2022/23
Reported revenueR 463,3MRevenue is not necessarily cash collected
Maintenance ratio4,888%Repairs and maintenance relative to the asset base
Cash coverage19,017 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 136 558 283,00 |
| Solid Waste Removal | R 47 400 972,00 |
| Police Forces, Traffic and Street Parking Control | R 35 849 551,00 |
| Roads | R 32 971 853,00 |
| Finance | R 29 302 764,00 |
| Water Distribution | R 24 647 369,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 15 380 281,00 |
| Human Resources | R 13 804 022,00 |
| Administrative and Corporate Support | R 13 703 669,00 |
| Mayor and Council | R 11 344 576,00 |
| Sewerage | R 10 077 842,00 |
| Libraries and Archives | R 8 215 123,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 8 138 858,00 |
| Supply Chain Management | R 8 030 909,00 |
| Community Parks (including Nurseries) | R 7 757 821,00 |
| Property Services | R 7 545 467,00 |
| Recreational Facilities | R 6 727 022,00 |
| Information Technology | R 5 017 033,00 |
| Economic Development/Planning | R 4 913 809,00 |
| Street Cleaning | R 4 597 536,00 |
| Project Management Unit | R 4 387 228,00 |
| Community Halls and Facilities | R 3 623 141,00 |
| Sports Grounds and Stadiums | R 3 432 215,00 |
| Fire Fighting and Protection | R 2 694 367,00 |
| Waste Water Treatment | R 2 035 470,00 |
| Water Treatment | R 1 994 714,00 |
| Housing | R 1 895 607,00 |
| Street Lighting and Signal Systems | R 1 327 952,00 |
| Road and Traffic Regulation | R 1 306 127,00 |
| Governance Function | R 1 204 499,00 |
| Storm Water Management | R 1 047 118,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 930 195,00 |
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 | 4,888% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 19,017 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 1,182% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |