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 / WC042
Hessequa
A closer look at the financial evidence behind your local government.
Reported expenditureR 605M2022/23
Reported revenueR 653,2MRevenue is not necessarily cash collected
Maintenance ratio8,384%Repairs and maintenance relative to the asset base
Cash coverage16,478 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 605M | R 653,2M |
| 2023/24 | R 656,2M | R 714M |
| 2024/25 | R 689,6M | R 768,3M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 8,384% |
| 2023/24 | 8,678% |
| 2024/25 | 8,24% |
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 177 290 426,00 |
| Police Forces, Traffic and Street Parking Control | R 61 876 607,00 |
| Roads | R 53 068 057,00 |
| Water Distribution | R 39 101 469,00 |
| Sewerage | R 32 401 011,00 |
| Housing | R 31 672 324,00 |
| Finance | R 30 136 162,00 |
| Mayor and Council | R 29 903 344,00 |
| Solid Waste Removal | R 29 771 774,00 |
| Recreational Facilities | R 11 106 027,00 |
| Community Parks (including Nurseries) | R 10 987 433,00 |
| Property Services | R 9 505 463,00 |
| Fire Fighting and Protection | R 9 212 540,00 |
| Libraries and Archives | R 8 666 225,00 |
| Information Technology | R 8 127 409,00 |
| Administrative and Corporate Support | R 7 377 072,00 |
| Human Resources | R 7 211 669,00 |
| Supply Chain Management | R 6 768 401,00 |
| Community Halls and Facilities | R 6 764 087,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 6 722 074,00 |
| Nature Conservation | R 5 699 805,00 |
| Legal Services | R 3 300 440,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 673 567,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 2 357 398,00 |
| Population Development | R 2 338 666,00 |
| Sports Grounds and Stadiums | R 1 999 599,00 |
| Governance Function | R 1 935 512,00 |
| Economic Development/Planning | R 1 623 013,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 382 209,00 |
| Disaster Management | R 1 282 797,00 |
| Tourism | R 1 177 986,00 |
| Pounds | R 1 061 549,00 |
| Museums and Art Galleries | R 524 071,00 |
Reporting & compliance
The audit record.
Unqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - 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 - Emphasis of Matter items
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 | 8,384% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 16,478 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 7,38% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |