Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
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 / WC025
Breede Valley
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,4B2023/24
Reported revenueR 1,4BRevenue is not necessarily cash collected
Maintenance ratio3,152%Repairs and maintenance relative to the asset base
Cash coverage5,239 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 1,2B | R 1,3B |
| 2023/24 | R 1,4B | R 1,4B |
| 2024/25 | R 1,5B | R 1,5B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 3,005% |
| 2023/24 | 3,152% |
| 2024/25 | 3,295% |
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 530 650 747,00 |
| Police Forces, Traffic and Street Parking Control | R 78 144 484,00 |
| Water Distribution | R 72 739 549,00 |
| Waste Water Treatment | R 69 933 868,00 |
| Administrative and Corporate Support | R 66 032 599,00 |
| Solid Waste Removal | R 62 455 420,00 |
| Finance | R 51 331 535,00 |
| Roads | R 47 217 307,00 |
| Mayor and Council | R 39 732 436,00 |
| Fleet Management | R 38 528 418,00 |
| Fire Fighting and Protection | R 38 219 505,00 |
| Information Technology | R 27 819 885,00 |
| Housing | R 22 453 937,00 |
| Water Treatment | R 21 175 541,00 |
| Road and Traffic Regulation | R 18 490 115,00 |
| Libraries and Archives | R 17 958 495,00 |
| Recreational Facilities | R 17 526 313,00 |
| Human Resources | R 17 198 356,00 |
| Security Services | R 15 852 427,00 |
| Sewerage | R 14 844 719,00 |
| Community Parks (including Nurseries) | R 12 306 390,00 |
| Valuation Service | R 11 051 967,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 10 638 967,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 10 592 792,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 10 220 244,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 9 326 952,00 |
| Supply Chain Management | R 7 864 801,00 |
| Sports Grounds and Stadiums | R 7 333 448,00 |
| Community Halls and Facilities | R 6 988 490,00 |
| Legal Services | R 6 915 765,00 |
| Street Lighting and Signal Systems | R 6 290 090,00 |
| Governance Function | R 4 184 957,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 3 986 011,00 |
| Asset Management | R 3 611 014,00 |
| Storm Water Management | R 3 284 451,00 |
| Solid Waste Disposal (Landfill Sites) | R 2 874 917,00 |
| Public Toilets | R 2 828 289,00 |
| Risk Management | R 2 690 308,00 |
| Project Management Unit | R 1 368 031,00 |
| Tourism | R 1 267 867,00 |
| Animal Care and Diseases | R 1 171 872,00 |
| Licensing and Control of Animals | R 960 000,00 |
| Biodiversity and Landscape | R 211 449,00 |
| Health Services | R 83 058,00 |
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 - 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 - 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 | 3,152% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 5,239 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -3,146% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |