Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 930,7M2024/25
Reported revenueR 897,5MRevenue is not necessarily cash collected
Maintenance ratio1,866%Repairs and maintenance relative to the asset base
Cash coverage1,089 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 347 707 125,00 |
| Mayor and Council | R 65 309 325,00 |
| Water Distribution | R 63 929 317,00 |
| Finance | R 61 570 783,00 |
| Recreational Facilities | R 45 004 178,00 |
| Roads | R 40 020 056,00 |
| Police Forces, Traffic and Street Parking Control | R 38 439 670,00 |
| Waste Water Treatment | R 32 879 672,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 30 862 840,00 |
| Solid Waste Removal | R 25 759 235,00 |
| Street Cleaning | R 19 853 514,00 |
| Fire Fighting and Protection | R 15 071 596,00 |
| Housing | R 14 020 978,00 |
| Administrative and Corporate Support | R 13 100 491,00 |
| Water Storage | R 12 546 503,00 |
| Human Resources | R 12 538 113,00 |
| Community Halls and Facilities | R 11 160 680,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 10 931 483,00 |
| Information Technology | R 9 576 982,00 |
| Road and Traffic Regulation | R 8 490 806,00 |
| Libraries and Archives | R 8 407 587,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 8 384 725,00 |
| Fleet Management | R 7 831 545,00 |
| Supply Chain Management | R 6 949 710,00 |
| Legal Services | R 5 986 470,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 4 478 306,00 |
| Governance Function | R 3 165 908,00 |
| Solid Waste Disposal (Landfill Sites) | R 2 576 121,00 |
| Asset Management | R 2 156 480,00 |
| Risk Management | R 1 063 381,00 |
| Sewerage | R 667 958,00 |
| Community Parks (including Nurseries) | R 209 491,00 |
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 | 1,866% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,089 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -3,69% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |