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 1,6B2022/23
Reported revenueR 1,2BRevenue is not necessarily cash collected
Maintenance ratio2,837%Repairs and maintenance relative to the asset base
Cash coverage72,564 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 656 715 618,00 |
| Regional Planning and Development | R 145 140 296,00 |
| Finance | R 144 103 266,00 |
| Administrative and Corporate Support | R 99 429 466,00 |
| Public Toilets | R 95 653 640,00 |
| Water Storage | R 93 346 935,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 61 482 895,00 |
| Waste Water Treatment | R 59 308 354,00 |
| Fleet Management | R 58 687 034,00 |
| Sewerage | R 45 466 239,00 |
| Water Treatment | R 30 992 595,00 |
| Asset Management | R 30 382 152,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 22 194 550,00 |
| Mayor and Council | R 19 220 579,00 |
| Information Technology | R 11 059 550,00 |
| Human Resources | R 7 181 532,00 |
| Disaster Management | R 3 687 066,00 |
| Health Services | R 2 253 514,00 |
| Roads | R 1 697 000,00 |
| Legal Services | R 1 181 647,00 |
| Security Services | R 961 266,00 |
| Pollution Control | R 750 000,00 |
| Economic Development/Planning | R 574 095,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 484 082,00 |
| Population Development | R 411 662,00 |
| Supply Chain Management | R 342 306,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 221 000,00 |
| Education | R 176 841,00 |
| Electricity | R 47 327,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 1 789,00 |
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 | 2,837% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 72,564 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -33,267% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |