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
Kwazulu-Natal / C / DC21
Ugu
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,8B2023/24
Reported revenueR 1,3BRevenue is not necessarily cash collected
Maintenance ratio3,579%Repairs and maintenance relative to the asset base
Cash coverage80,991 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 1,6B | R 1,2B |
| 2023/24 | R 1,8B | R 1,3B |
| 2024/25 | R 1,9B | R 1,5B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,837% |
| 2023/24 | 3,579% |
| 2024/25 | 1,681% |
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 |
|---|---|
| Water Distribution | R 736 152 597,00 |
| Finance | R 417 774 727,00 |
| Administrative and Corporate Support | R 125 660 118,00 |
| Water Storage | R 118 001 888,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 70 732 987,00 |
| Fleet Management | R 59 385 367,00 |
| Water Treatment | R 49 715 309,00 |
| Public Toilets | R 47 750 734,00 |
| Sewerage | R 41 895 282,00 |
| Waste Water Treatment | R 37 370 559,00 |
| Regional Planning and Development | R 25 755 255,00 |
| Asset Management | R 24 355 891,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 23 324 638,00 |
| Mayor and Council | R 20 530 875,00 |
| Information Technology | R 18 174 882,00 |
| Human Resources | R 8 268 292,00 |
| Health Services | R 7 687 989,00 |
| Disaster Management | R 6 452 125,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 566 534,00 |
| Population Development | R 1 169 979,00 |
| Pollution Control | R 373 851,00 |
| Governance Function | R 284 757,00 |
| Economic Development/Planning | R 269 816,00 |
| Supply Chain Management | R 264 175,00 |
| Education | R 210 839,00 |
| Legal Services | R 167 431,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 84 000,00 |
| Support to Local Municipalities | R 25 500,00 |
| Aged Care | R 7 348,00 |
Reporting & compliance
The audit record.
Unqualified - 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 evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceQualified
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 | 3,579% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 80,991 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -43,258% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |