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 / WC015
Swartland
A closer look at the financial evidence behind your local government.
Reported expenditureR 934,5M2022/23
Reported revenueR 996,6MRevenue is not necessarily cash collected
Maintenance ratio2,915%Repairs and maintenance relative to the asset base
Cash coverage19,556 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 934,5M | R 996,6M |
| 2023/24 | R 1B | R 1,2B |
| 2024/25 | R 1,1B | R 1,3B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,915% |
| 2023/24 | 2,85% |
| 2024/25 | 2,773% |
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 336 064 178,00 |
| Water Distribution | R 86 075 172,00 |
| Police Forces, Traffic and Street Parking Control | R 77 148 817,00 |
| Roads | R 51 185 126,00 |
| Sewerage | R 41 933 130,00 |
| Finance | R 39 688 579,00 |
| Solid Waste Removal | R 35 995 795,00 |
| Housing | R 26 173 765,00 |
| Administrative and Corporate Support | R 23 813 928,00 |
| Community Parks (including Nurseries) | R 18 969 177,00 |
| Mayor and Council | R 18 881 369,00 |
| Storm Water Management | R 18 632 829,00 |
| Solid Waste Disposal (Landfill Sites) | R 15 592 950,00 |
| Property Services | R 14 483 241,00 |
| Information Technology | R 14 357 547,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 12 229 905,00 |
| Libraries and Archives | R 11 733 001,00 |
| Road and Traffic Regulation | R 9 509 398,00 |
| Fire Fighting and Protection | R 9 251 351,00 |
| Waste Water Treatment | R 8 741 399,00 |
| Street Cleaning | R 8 701 189,00 |
| Human Resources | R 8 362 617,00 |
| Sports Grounds and Stadiums | R 7 215 316,00 |
| Supply Chain Management | R 7 056 922,00 |
| Recreational Facilities | R 5 458 209,00 |
| Community Halls and Facilities | R 5 209 398,00 |
| Population Development | R 4 946 602,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 3 262 357,00 |
| Street Lighting and Signal Systems | R 2 570 792,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 331 350,00 |
| Tourism | R 2 293 961,00 |
| Asset Management | R 2 063 398,00 |
| Governance Function | R 1 888 944,00 |
| Fleet Management | R 1 115 197,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 740 571,00 |
| Disaster Management | R 452 985,00 |
| Control of Public Nuisances | R 310 370,00 |
| Risk Management | R 90 351,00 |
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 - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
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 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 | 2,915% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 19,556 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 6,23% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |