Review source values
Reported asset values, cash or the repairs-to-asset ratio triggered a quality check. An unusual asset base or a source classification change may explain this. Raw arithmetic remains visible; the resilience score is withheld.
Municipality directoryEvidence note 01 Evidence note 02 Evidence note 03 Evidence note 04
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 797,5M2024/25
Reported revenueR 752,6MRevenue is not necessarily cash collected
Maintenance ratio9,534%Repairs and maintenance relative to the asset base
Cash coverage-3,696 monthsLiquidity indicator
Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 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 |
|---|---|
| Electricity | R 150 917 980,00 |
| Finance | R 79 249 978,00 |
| Water Distribution | R 76 878 151,00 |
| Administrative and Corporate Support | R 71 885 698,00 |
| Sewerage | R 55 376 769,00 |
| Police Forces, Traffic and Street Parking Control | R 49 288 726,00 |
| Solid Waste Removal | R 48 521 823,00 |
| Roads | R 34 119 298,00 |
| Human Resources | R 29 567 175,00 |
| Solid Waste Disposal (Landfill Sites) | R 22 772 597,00 |
| Mayor and Council | R 22 345 886,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 14 704 230,00 |
| Asset Management | R 14 448 037,00 |
| Housing | R 13 616 010,00 |
| Water Treatment | R 12 346 578,00 |
| Road and Traffic Regulation | R 10 907 822,00 |
| Community Parks (including Nurseries) | R 9 957 594,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 9 921 653,00 |
| Libraries and Archives | R 9 615 223,00 |
| Waste Water Treatment | R 9 238 993,00 |
| Property Services | R 9 015 281,00 |
| Informal Settlements | R 7 798 241,00 |
| Economic Development/Planning | R 4 857 182,00 |
| Legal Services | R 4 282 511,00 |
| Fleet Management | R 3 800 810,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 3 266 256,00 |
| Supply Chain Management | R 3 060 020,00 |
| Governance Function | R 2 995 647,00 |
| Fire Fighting and Protection | R 2 802 310,00 |
| Street Lighting and Signal Systems | R 2 684 470,00 |
| Street Cleaning | R 2 616 233,00 |
| Valuation Service | R 1 567 227,00 |
| Community Halls and Facilities | R 1 486 754,00 |
| Licensing and Control of Animals | R 537 853,00 |
| Sports Grounds and Stadiums | R 371 194,00 |
| Development Facilitation | R 354 237,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 243 639,00 |
| Tourism | R 67 673,00 |
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 | 9,534% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -3,696 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -5,964% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |