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 327,7M2022/23
Reported revenueR 332,2MRevenue is not necessarily cash collected
Maintenance ratio5,272%Repairs and maintenance relative to the asset base
Cash coverage9,452 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 93 602 890,00 |
| Police Forces, Traffic and Street Parking Control | R 44 433 982,00 |
| Finance | R 24 624 191,00 |
| Roads | R 19 900 365,00 |
| Mayor and Council | R 17 217 509,00 |
| Water Distribution | R 15 211 465,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 10 068 038,00 |
| Fleet Management | R 9 908 284,00 |
| Solid Waste Disposal (Landfill Sites) | R 9 268 726,00 |
| Community Parks (including Nurseries) | R 8 916 900,00 |
| Sewerage | R 8 338 218,00 |
| Solid Waste Removal | R 7 962 210,00 |
| Human Resources | R 7 802 921,00 |
| Libraries and Archives | R 5 836 787,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 888 644,00 |
| Housing | R 4 589 889,00 |
| Administrative and Corporate Support | R 4 237 351,00 |
| Waste Water Treatment | R 4 059 869,00 |
| Property Services | R 3 836 636,00 |
| Supply Chain Management | R 3 330 016,00 |
| Information Technology | R 2 782 563,00 |
| Road and Traffic Regulation | R 2 637 763,00 |
| Storm Water Management | R 2 251 018,00 |
| Community Halls and Facilities | R 1 899 668,00 |
| Water Treatment | R 1 843 243,00 |
| Recreational Facilities | R 1 509 668,00 |
| Street Cleaning | R 953 316,00 |
| Sports Grounds and Stadiums | R 912 084,00 |
| Disaster Management | R 797 704,00 |
| Biodiversity and Landscape | R 726 400,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 637 581,00 |
| Governance Function | R 588 474,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 554 074,00 |
| Project Management Unit | R 543 593,00 |
| Tourism | R 494 398,00 |
| Water Storage | R 338 336,00 |
| Street Lighting and Signal Systems | R 99 304,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 86 640,00 |
| Pounds | R 9 706,00 |
| Fencing and Fences | R 7 998,00 |
| Public Toilets | R 6 778,00 |
| Health Services | R 1 067,00 |
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 | 5,272% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 9,452 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 1,347% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |