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
Kwazulu-Natal / C / DC21
Ugu
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,9B2024/25
Reported revenueR 1,5BRevenue is not necessarily cash collected
Maintenance ratio1,681%Repairs and maintenance relative to the asset base
Cash coverage92,412 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 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 771 240 820,00 |
| Finance | R 466 146 561,00 |
| Administrative and Corporate Support | R 150 964 618,00 |
| Water Storage | R 146 074 453,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 70 989 559,00 |
| Waste Water Treatment | R 67 364 428,00 |
| Fleet Management | R 49 901 675,00 |
| Water Treatment | R 32 652 401,00 |
| Regional Planning and Development | R 30 195 809,00 |
| Sewerage | R 24 188 347,00 |
| Asset Management | R 21 694 453,00 |
| Mayor and Council | R 19 991 028,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 16 040 704,00 |
| Information Technology | R 14 799 780,00 |
| Human Resources | R 6 579 704,00 |
| Disaster Management | R 6 190 351,00 |
| Public Toilets | R 3 360 324,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 063 478,00 |
| Pollution Control | R 1 522 452,00 |
| Population Development | R 1 274 659,00 |
| Legal Services | R 1 028 327,00 |
| Governance Function | R 365 953,00 |
| Education | R 316 348,00 |
| Supply Chain Management | R 179 768,00 |
| Health Services | R 139 282,00 |
| Support to Local Municipalities | R 115 437,00 |
| Aged Care | R 35 000,00 |
| Economic Development/Planning | R 5 954,00 |
| Community Halls and Facilities | R 5 000,00 |
| Child Care Facilities | R 2 851,00 |
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 | 1,681% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 92,412 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -31,27% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |