Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
Municipality directoryEvidence note 01 Evidence note 02
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 1,5B2024/25
Reported revenueR 1,5BRevenue is not necessarily cash collected
Maintenance ratio3,295%Repairs and maintenance relative to the asset base
Cash coverage4,668 monthsLiquidity indicator
Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
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 616 616 744,00 |
| Water Distribution | R 80 471 445,00 |
| Waste Water Treatment | R 74 725 142,00 |
| Administrative and Corporate Support | R 69 022 892,00 |
| Solid Waste Removal | R 67 182 710,00 |
| Police Forces, Traffic and Street Parking Control | R 55 095 543,00 |
| Roads | R 49 228 514,00 |
| Finance | R 48 580 668,00 |
| Fire Fighting and Protection | R 40 509 985,00 |
| Mayor and Council | R 40 448 170,00 |
| Fleet Management | R 35 759 917,00 |
| Information Technology | R 29 211 948,00 |
| Housing | R 25 921 713,00 |
| Water Treatment | R 24 527 610,00 |
| Sewerage | R 18 811 140,00 |
| Road and Traffic Regulation | R 18 431 359,00 |
| Libraries and Archives | R 17 690 082,00 |
| Human Resources | R 17 150 910,00 |
| Recreational Facilities | R 16 639 734,00 |
| Valuation Service | R 15 547 518,00 |
| Community Parks (including Nurseries) | R 13 781 005,00 |
| Security Services | R 12 307 834,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 11 558 484,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 10 236 055,00 |
| Sports Grounds and Stadiums | R 8 953 173,00 |
| Supply Chain Management | R 8 592 865,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 8 588 626,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 7 918 422,00 |
| Street Lighting and Signal Systems | R 6 966 182,00 |
| Legal Services | R 6 208 150,00 |
| Community Halls and Facilities | R 6 025 144,00 |
| Governance Function | R 4 551 855,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 3 720 842,00 |
| Asset Management | R 3 353 045,00 |
| Solid Waste Disposal (Landfill Sites) | R 3 270 201,00 |
| Risk Management | R 3 047 379,00 |
| Storm Water Management | R 2 337 702,00 |
| Public Toilets | R 2 108 359,00 |
| Project Management Unit | R 1 321 176,00 |
| Tourism | R 1 111 018,00 |
| Licensing and Control of Animals | R 960 000,00 |
| Animal Care and Diseases | R 781 389,00 |
| Biodiversity and Landscape | R 210 843,00 |
| Health Services | R 82 832,00 |
| Air Transport | R 51 975,00 |
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 | 3,295% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 4,668 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -1,411% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |