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 805,3M2022/23
Reported revenueR 664,1MRevenue is not necessarily cash collected
Maintenance ratio10,759%Repairs and maintenance relative to the asset base
Cash coverage6,525 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 |
|---|---|
| Water Distribution | R 182 487 987,00 |
| Electricity | R 112 399 542,00 |
| Finance | R 66 783 398,00 |
| Administrative and Corporate Support | R 66 067 741,00 |
| Police Forces, Traffic and Street Parking Control | R 52 886 636,00 |
| Sewerage | R 41 930 121,00 |
| Solid Waste Removal | R 40 739 905,00 |
| Roads | R 33 879 299,00 |
| Solid Waste Disposal (Landfill Sites) | R 21 714 464,00 |
| Mayor and Council | R 21 312 952,00 |
| Community Parks (including Nurseries) | R 14 433 962,00 |
| Human Resources | R 13 868 795,00 |
| Information Technology | R 13 180 367,00 |
| Housing | R 11 924 646,00 |
| Informal Settlements | R 10 954 298,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 10 099 772,00 |
| Water Treatment | R 9 960 316,00 |
| Road and Traffic Regulation | R 9 349 404,00 |
| Libraries and Archives | R 9 126 431,00 |
| Waste Water Treatment | R 8 600 059,00 |
| Property Services | R 7 913 768,00 |
| Asset Management | R 6 372 014,00 |
| Economic Development/Planning | R 5 444 553,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 5 078 022,00 |
| Supply Chain Management | R 3 833 220,00 |
| Fire Fighting and Protection | R 3 100 227,00 |
| Fleet Management | R 2 995 038,00 |
| Street Lighting and Signal Systems | R 2 861 897,00 |
| Governance Function | R 2 835 696,00 |
| Valuation Service | R 2 800 981,00 |
| Street Cleaning | R 2 622 039,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 879 883,00 |
| Community Halls and Facilities | R 1 519 515,00 |
| Legal Services | R 1 420 594,00 |
| Risk Management | R 997 657,00 |
| Sports Grounds and Stadiums | R 750 859,00 |
| Licensing and Control of Animals | R 534 163,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 304 794,00 |
| Development Facilitation | R 192 692,00 |
| Tourism | R 170 298,00 |
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 | 10,759% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,525 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -21,266% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |