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 / WC025
Breede Valley
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,2B2022/23
Reported revenueR 1,3BRevenue is not necessarily cash collected
Maintenance ratio3,005%Repairs and maintenance relative to the asset base
Cash coverage12,241 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 454 755 492,00 |
| Police Forces, Traffic and Street Parking Control | R 92 206 432,00 |
| Water Distribution | R 63 780 704,00 |
| Waste Water Treatment | R 60 303 353,00 |
| Solid Waste Removal | R 54 239 669,00 |
| Finance | R 46 964 792,00 |
| Roads | R 44 818 569,00 |
| Administrative and Corporate Support | R 41 072 429,00 |
| Fire Fighting and Protection | R 40 164 079,00 |
| Mayor and Council | R 36 071 447,00 |
| Fleet Management | R 34 878 599,00 |
| Information Technology | R 27 570 213,00 |
| Housing | R 19 398 279,00 |
| Road and Traffic Regulation | R 17 764 557,00 |
| Libraries and Archives | R 17 104 526,00 |
| Recreational Facilities | R 16 142 411,00 |
| Human Resources | R 15 883 776,00 |
| Water Treatment | R 14 685 171,00 |
| Sewerage | R 13 940 450,00 |
| Security Services | R 13 264 869,00 |
| Community Parks (including Nurseries) | R 9 817 974,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 9 404 901,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 8 543 697,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 8 054 216,00 |
| Sports Grounds and Stadiums | R 7 342 490,00 |
| Valuation Service | R 7 276 884,00 |
| Community Halls and Facilities | R 7 263 585,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 7 101 926,00 |
| Supply Chain Management | R 6 913 330,00 |
| Legal Services | R 6 176 452,00 |
| Street Lighting and Signal Systems | R 5 841 368,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 4 123 240,00 |
| Storm Water Management | R 3 776 870,00 |
| Governance Function | R 3 757 049,00 |
| Asset Management | R 3 401 471,00 |
| Public Toilets | R 3 234 563,00 |
| Solid Waste Disposal (Landfill Sites) | R 2 724 965,00 |
| Risk Management | R 2 365 307,00 |
| Licensing and Control of Animals | R 1 395 230,00 |
| Project Management Unit | R 1 269 876,00 |
| Animal Care and Diseases | R 867 333,00 |
| Biodiversity and Landscape | R 450 210,00 |
| Tourism | R 411 580,00 |
| Health Services | R 82 833,00 |
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 | 3,005% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 12,241 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 2,801% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |