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 / WC031
Theewaterskloof
A closer look at the financial evidence behind your local government.
Reported expenditureR 897,1M2023/24
Reported revenueR 708,5MRevenue is not necessarily cash collected
Maintenance ratio13,203%Repairs and maintenance relative to the asset base
Cash coverage7,15 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 805,3M | R 664,1M |
| 2023/24 | R 897,1M | R 708,5M |
| 2024/25 | R 797,5M | R 752,6M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 10,759% |
| 2023/24 | 13,203% |
| 2024/25 | 9,534% |
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 |
|---|---|
| Administrative and Corporate Support | R 141 463 816,00 |
| Electricity | R 123 340 901,00 |
| Water Distribution | R 116 800 527,00 |
| Finance | R 71 281 484,00 |
| Sewerage | R 55 574 637,00 |
| Roads | R 50 672 456,00 |
| Asset Management | R 46 833 580,00 |
| Solid Waste Removal | R 43 218 166,00 |
| Police Forces, Traffic and Street Parking Control | R 42 588 280,00 |
| Human Resources | R 26 817 167,00 |
| Mayor and Council | R 24 076 768,00 |
| Solid Waste Disposal (Landfill Sites) | R 20 565 004,00 |
| Community Parks (including Nurseries) | R 13 134 321,00 |
| Water Treatment | R 11 987 345,00 |
| Road and Traffic Regulation | R 10 843 492,00 |
| Waste Water Treatment | R 10 699 001,00 |
| Libraries and Archives | R 10 320 107,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 9 754 209,00 |
| Housing | R 8 525 511,00 |
| Informal Settlements | R 8 402 628,00 |
| Property Services | R 7 680 452,00 |
| Fire Fighting and Protection | R 4 541 862,00 |
| Economic Development/Planning | R 4 376 164,00 |
| Fleet Management | R 3 934 836,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 3 761 607,00 |
| Supply Chain Management | R 3 507 987,00 |
| Legal Services | R 2 908 463,00 |
| Governance Function | R 2 822 450,00 |
| Street Cleaning | R 2 727 273,00 |
| Street Lighting and Signal Systems | R 2 399 049,00 |
| Sports Grounds and Stadiums | R 2 157 683,00 |
| Development Facilitation | R 2 140 274,00 |
| Valuation Service | R 2 124 536,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 821 831,00 |
| Community Halls and Facilities | R 1 668 498,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 674 096,00 |
| Tourism | R 552 662,00 |
| Licensing and Control of Animals | R 363 138,00 |
| Pollution Control | R 33 992,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Source link unavailableUnqualified - No findings
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 - 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 | 13,203% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 7,15 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -26,623% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |