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 / WC051
Laingsburg
A closer look at the financial evidence behind your local government.
Reported expenditureR 106,9M2024/25
Reported revenueR 103,5MRevenue is not necessarily cash collected
Maintenance ratio0,424%Repairs and maintenance relative to the asset base
Cash coverage1,474 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 82,1M | R 77,3M |
| 2023/24 | R 120,4M | R 104,4M |
| 2024/25 | R 106,9M | R 103,5M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,852% |
| 2023/24 | 0,398% |
| 2024/25 | 0,424% |
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 |
|---|---|
| Police Forces, Traffic and Street Parking Control | R 26 543 151,00 |
| Finance | R 18 494 320,00 |
| Electricity | R 16 310 991,00 |
| Roads | R 13 899 519,00 |
| Administrative and Corporate Support | R 10 082 167,00 |
| Mayor and Council | R 5 310 171,00 |
| Water Distribution | R 4 973 327,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 3 202 014,00 |
| Sewerage | R 3 055 686,00 |
| Solid Waste Removal | R 1 731 966,00 |
| Libraries and Archives | R 1 347 689,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 896 973,00 |
| Tourism | R 405 850,00 |
| Community Parks (including Nurseries) | R 269 930,00 |
| Property Services | R 147 136,00 |
| Sports Grounds and Stadiums | R 70 501,00 |
| Fire Fighting and Protection | R 49 677,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 30 766,00 |
| Health Services | R 24 202,00 |
| Air Transport | R 13 761,00 |
| Housing | R 5 929,00 |
Reporting & compliance
The audit record.
Adverse opinion
Source link unavailableAdverse opinion
Audit evidenceAdverse opinion
Audit evidenceOutstanding
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
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 evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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 | 0,424% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,474 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -3,235% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |