Review source values
Reported asset values, cash or the repairs-to-asset ratio triggered a quality check. An unusual asset base or a source classification change may explain this. Raw arithmetic remains visible; the resilience score is withheld.
Municipality directoryEvidence note 01 Evidence note 02 Evidence note 03
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 728,7M2022/23
Reported revenueR 720,3MRevenue is not necessarily cash collected
Maintenance ratio2,021%Repairs and maintenance relative to the asset base
Cash coverage-3,675 monthsLiquidity indicator
Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
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 247 554 462,00 |
| Mayor and Council | R 71 523 424,00 |
| Water Distribution | R 42 145 823,00 |
| Roads | R 39 651 433,00 |
| Finance | R 37 912 192,00 |
| Recreational Facilities | R 37 738 873,00 |
| Waste Water Treatment | R 30 980 078,00 |
| Police Forces, Traffic and Street Parking Control | R 23 398 491,00 |
| Solid Waste Removal | R 21 968 324,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 18 081 862,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 15 441 852,00 |
| Housing | R 14 660 014,00 |
| Water Storage | R 14 150 035,00 |
| Fire Fighting and Protection | R 14 054 820,00 |
| Street Cleaning | R 13 703 132,00 |
| Community Halls and Facilities | R 11 721 677,00 |
| Administrative and Corporate Support | R 11 117 027,00 |
| Human Resources | R 11 011 510,00 |
| Information Technology | R 8 812 606,00 |
| Libraries and Archives | R 8 106 701,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 7 230 712,00 |
| Fleet Management | R 6 519 353,00 |
| Legal Services | R 6 458 940,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 4 721 869,00 |
| Supply Chain Management | R 4 678 560,00 |
| Governance Function | R 2 750 143,00 |
| Road and Traffic Regulation | R 1 466 784,00 |
| Risk Management | R 1 084 114,00 |
| Sewerage | R 38 057,00 |
| Community Parks (including Nurseries) | R 14 993,00 |
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 | 2,021% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -3,675 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -1,168% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |