Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
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 / WC053
Beaufort West
A closer look at the financial evidence behind your local government.
Reported expenditureR 369,2M2022/23
Reported revenueR 332,9MRevenue is not necessarily cash collected
Maintenance ratio0,889%Repairs and maintenance relative to the asset base
Cash coverage81,494 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 369,2M | R 332,9M |
| 2023/24 | R 405,3M | R 406,4M |
| 2024/25 | R 464,1M | R 437,3M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,889% |
| 2023/24 | 1,14% |
| 2024/25 | 0,88% |
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 97 894 436,00 |
| Finance | R 53 425 270,00 |
| Police Forces, Traffic and Street Parking Control | R 41 524 902,00 |
| Water Distribution | R 23 557 139,00 |
| Roads | R 15 730 048,00 |
| Solid Waste Removal | R 14 149 299,00 |
| Mayor and Council | R 13 318 126,00 |
| Administrative and Corporate Support | R 12 755 887,00 |
| Sewerage | R 11 375 915,00 |
| Libraries and Archives | R 6 650 254,00 |
| Fire Fighting and Protection | R 6 134 537,00 |
| Community Halls and Facilities | R 6 119 203,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 5 553 692,00 |
| Property Services | R 5 301 364,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 847 085,00 |
| Storm Water Management | R 4 710 565,00 |
| Waste Water Treatment | R 4 593 910,00 |
| Water Treatment | R 4 580 959,00 |
| Supply Chain Management | R 4 345 800,00 |
| Legal Services | R 3 704 718,00 |
| Community Parks (including Nurseries) | R 3 326 886,00 |
| Human Resources | R 3 303 546,00 |
| Sports Grounds and Stadiums | R 2 488 507,00 |
| Risk Management | R 2 411 995,00 |
| Fleet Management | R 2 233 967,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 101 417,00 |
| Recreational Facilities | R 2 087 972,00 |
| Street Cleaning | R 2 070 773,00 |
| Information Technology | R 1 923 819,00 |
| Housing | R 1 730 711,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 355 106,00 |
| Governance Function | R 1 235 836,00 |
| Pounds | R 866 286,00 |
| Project Management Unit | R 749 679,00 |
| Solid Waste Disposal (Landfill Sites) | R 687 062,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 306 858,00 |
| Street Lighting and Signal Systems | R 47 488,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceOutstanding
Audit evidenceDisclaimer of opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
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 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 | 0,889% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 81,494 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -10,896% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |