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 / WC032
Overstrand
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,8B2023/24
Reported revenueR 1,8BRevenue is not necessarily cash collected
Maintenance ratio7,022%Repairs and maintenance relative to the asset base
Cash coverage5,055 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | Not reported | Not reported |
| 2023/24 | R 1,8B | R 1,8B |
| 2024/25 | R 1,8B | R 2B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | Not reported |
| 2023/24 | 7,022% |
| 2024/25 | 7,664% |
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 547 004 730,00 |
| Roads | R 129 309 117,00 |
| Housing | R 109 722 700,00 |
| Finance | R 94 816 007,00 |
| Water Treatment | R 87 789 075,00 |
| Sewerage | R 81 145 196,00 |
| Water Distribution | R 65 565 900,00 |
| Solid Waste Removal | R 54 382 516,00 |
| Waste Water Treatment | R 50 096 451,00 |
| Solid Waste Disposal (Landfill Sites) | R 42 504 965,00 |
| Mayor and Council | R 41 352 577,00 |
| Fire Fighting and Protection | R 40 719 011,00 |
| Administrative and Corporate Support | R 39 787 895,00 |
| Community Parks (including Nurseries) | R 33 926 432,00 |
| Control of Public Nuisances | R 27 874 648,00 |
| Information Technology | R 27 227 621,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 26 996 541,00 |
| Community Halls and Facilities | R 24 724 415,00 |
| Civil Defence | R 23 978 692,00 |
| Biodiversity and Landscape | R 23 732 012,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 23 166 785,00 |
| Human Resources | R 15 746 627,00 |
| Storm Water Management | R 15 104 354,00 |
| Project Management Unit | R 11 805 012,00 |
| Supply Chain Management | R 11 267 788,00 |
| Recreational Facilities | R 10 636 903,00 |
| Property Services | R 10 520 362,00 |
| Libraries and Archives | R 9 915 699,00 |
| Economic Development/Planning | R 8 604 704,00 |
| Water Storage | R 7 547 509,00 |
| Beaches and Jetties | R 7 153 492,00 |
| Street Lighting and Signal Systems | R 6 659 023,00 |
| Fleet Management | R 6 350 339,00 |
| Sports Grounds and Stadiums | R 5 839 476,00 |
| Legal Services | R 5 302 589,00 |
| Security Services | R 4 359 813,00 |
| Governance Function | R 3 339 058,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 991 382,00 |
| Tourism | R 2 830 401,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 2 192 365,00 |
| Road and Traffic Regulation | R 1 949 128,00 |
| Development Facilitation | R 1 644 577,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 978 200,00 |
| Risk Management | R 930 387,00 |
| Nature Conservation | R 891 171,00 |
| Public Toilets | R 850 099,00 |
| Asset Management | R 635 741,00 |
| Animal Care and Diseases | R 530 000,00 |
| Police Forces, Traffic and Street Parking Control | R 229 692,00 |
| Recycling | R 171 510,00 |
| Aged Care | R 688,00 |
Reporting & compliance
The audit record.
Unqualified - No findings
Source link unavailableUnqualified - No findings
Source link unavailableUnqualified - No findings
Source link unavailableUnqualified - No findings
Audit evidenceUnqualified - No findings
Source link unavailableUnqualified - No findings
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 | 7,022% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 5,055 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 0,836% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |