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 / WC022
Witzenberg
A closer look at the financial evidence behind your local government.
Reported expenditureR 866,6M2023/24
Reported revenueR 924,7MRevenue is not necessarily cash collected
Maintenance ratio2,123%Repairs and maintenance relative to the asset base
Cash coverage10,044 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 728M | R 763M |
| 2023/24 | R 866,6M | R 924,7M |
| 2024/25 | R 945,7M | R 902,5M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,578% |
| 2023/24 | 2,123% |
| 2024/25 | 1,497% |
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 364 073 151,00 |
| Water Distribution | R 65 431 527,00 |
| Solid Waste Removal | R 54 372 202,00 |
| Sewerage | R 51 283 140,00 |
| Housing | R 38 811 259,00 |
| Police Forces, Traffic and Street Parking Control | R 32 080 664,00 |
| Roads | R 23 305 195,00 |
| Human Resources | R 22 113 785,00 |
| Finance | R 21 892 091,00 |
| Mayor and Council | R 18 063 616,00 |
| Recreational Facilities | R 17 568 096,00 |
| Administrative and Corporate Support | R 13 420 257,00 |
| Libraries and Archives | R 11 823 336,00 |
| Community Parks (including Nurseries) | R 11 558 295,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 11 007 277,00 |
| Fire Fighting and Protection | R 10 642 906,00 |
| Sports Grounds and Stadiums | R 8 888 121,00 |
| Supply Chain Management | R 8 444 271,00 |
| Aged Care | R 8 099 990,00 |
| Community Halls and Facilities | R 7 650 279,00 |
| Solid Waste Disposal (Landfill Sites) | R 6 986 789,00 |
| Storm Water Management | R 6 457 465,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 5 768 145,00 |
| Street Lighting and Signal Systems | R 4 664 987,00 |
| Information Technology | R 4 552 642,00 |
| Fleet Management | R 4 351 345,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 4 124 708,00 |
| Governance Function | R 4 002 328,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 3 773 469,00 |
| Water Storage | R 2 900 504,00 |
| Project Management Unit | R 2 895 764,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 846 928,00 |
| Biodiversity and Landscape | R 2 597 659,00 |
| Legal Services | R 2 311 348,00 |
| Economic Development/Planning | R 1 922 154,00 |
| Property Services | R 1 766 184,00 |
| Public Toilets | R 1 621 472,00 |
| Tourism | R 1 097 700,00 |
| Valuation Service | R 798 389,00 |
| Water Treatment | R 224 114,00 |
| Asset Management | R 223 153,00 |
| Child Care Facilities | R 89 184,00 |
| Street Cleaning | R 28 179,00 |
| Informal Settlements | R 17 509,00 |
| Pollution Control | R 15 000,00 |
| Disaster Management | R 12 898,00 |
| Licensing and Regulation | R 4 367,00 |
| Waste Water Treatment | R 3 099,00 |
Reporting & compliance
The audit record.
Unqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Source link unavailableUnqualified - 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 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 | 2,123% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 10,044 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 6,289% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |