Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
Municipality directoryEvidence note 01 Evidence note 02
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 / WC045
Oudtshoorn
A closer look at the financial evidence behind your local government.
Reported expenditureR 811,7M2023/24
Reported revenueR 811,2MRevenue is not necessarily cash collected
Maintenance ratio4,425%Repairs and maintenance relative to the asset base
Cash coverage0,805 monthsLiquidity indicator
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 728,7M | R 720,3M |
| 2023/24 | R 811,7M | R 811,2M |
| 2024/25 | R 930,7M | R 897,5M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,021% |
| 2023/24 | 4,425% |
| 2024/25 | 1,866% |
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 283 780 177,00 |
| Mayor and Council | R 72 368 449,00 |
| Roads | R 63 641 818,00 |
| Water Distribution | R 52 477 752,00 |
| Recreational Facilities | R 43 139 201,00 |
| Police Forces, Traffic and Street Parking Control | R 38 583 390,00 |
| Finance | R 38 012 725,00 |
| Waste Water Treatment | R 28 618 520,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 26 865 375,00 |
| Solid Waste Removal | R 17 254 622,00 |
| Street Cleaning | R 14 591 713,00 |
| Housing | R 12 659 467,00 |
| Fire Fighting and Protection | R 11 678 972,00 |
| Community Halls and Facilities | R 11 106 486,00 |
| Administrative and Corporate Support | R 10 769 716,00 |
| Human Resources | R 10 364 905,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 10 326 253,00 |
| Information Technology | R 9 913 658,00 |
| Libraries and Archives | R 8 544 109,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 8 074 202,00 |
| Water Storage | R 7 830 420,00 |
| Fleet Management | R 7 045 392,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 6 520 573,00 |
| Supply Chain Management | R 5 602 606,00 |
| Legal Services | R 4 989 345,00 |
| Governance Function | R 2 827 476,00 |
| Road and Traffic Regulation | R 2 545 280,00 |
| Risk Management | R 680 069,00 |
| Sewerage | R 647 313,00 |
| Community Parks (including Nurseries) | R 224 989,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceAdverse opinion
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceOutstanding
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 | 4,425% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,805 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -0,063% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |