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 / WC034
Swellendam
A closer look at the financial evidence behind your local government.
Reported expenditureR 434,1M2023/24
Reported revenueR 448MRevenue is not necessarily cash collected
Maintenance ratio6,003%Repairs and maintenance relative to the asset base
Cash coverage4,973 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 327,7M | R 332,2M |
| 2023/24 | R 434,1M | R 448M |
| 2024/25 | R 576,4M | Not reported |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 5,272% |
| 2023/24 | 6,003% |
| 2024/25 | 9,396% |
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 116 169 102,00 |
| Housing | R 58 410 091,00 |
| Police Forces, Traffic and Street Parking Control | R 39 517 714,00 |
| Roads | R 25 617 795,00 |
| Finance | R 21 418 749,00 |
| Water Distribution | R 17 901 077,00 |
| Human Resources | R 14 316 553,00 |
| Sewerage | R 14 287 161,00 |
| Mayor and Council | R 13 763 478,00 |
| Community Parks (including Nurseries) | R 12 970 207,00 |
| Solid Waste Disposal (Landfill Sites) | R 10 848 672,00 |
| Fleet Management | R 10 756 691,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 9 300 868,00 |
| Solid Waste Removal | R 9 159 250,00 |
| Libraries and Archives | R 6 106 163,00 |
| Waste Water Treatment | R 5 977 332,00 |
| Storm Water Management | R 5 728 277,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 5 643 598,00 |
| Supply Chain Management | R 4 691 321,00 |
| Road and Traffic Regulation | R 4 499 992,00 |
| Property Services | R 4 250 860,00 |
| Administrative and Corporate Support | R 3 869 379,00 |
| Information Technology | R 2 763 883,00 |
| Project Management Unit | R 2 546 923,00 |
| Community Halls and Facilities | R 2 134 388,00 |
| Water Treatment | R 1 666 539,00 |
| Recreational Facilities | R 1 516 847,00 |
| Sports Grounds and Stadiums | R 1 187 390,00 |
| Water Storage | R 1 168 807,00 |
| Governance Function | R 1 091 378,00 |
| Disaster Management | R 1 044 247,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 786 632,00 |
| Biodiversity and Landscape | R 740 000,00 |
| Street Cleaning | R 702 813,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 619 464,00 |
| Tourism | R 565 000,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 199 324,00 |
| Street Lighting and Signal Systems | R 147 459,00 |
| Public Toilets | R 8 364,00 |
| Fencing and Fences | R 8 020,00 |
| Health Services | R 542,00 |
Reporting & compliance
The audit record.
Unqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - 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 - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceOutstanding
Audit evidenceDisclaimer of opinion
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 | 6,003% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 4,973 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 3,107% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |