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 / DC24
Umzinyathi
A closer look at the financial evidence behind your local government.
Reported expenditureR 809,2M2023/24
Reported revenueR 630,4MRevenue is not necessarily cash collected
Maintenance ratio3,26%Repairs and maintenance relative to the asset base
Cash coverage131,491 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 768,8M | R 589,3M |
| 2023/24 | R 809,2M | R 630,4M |
| 2024/25 | R 755,2M | R 643,8M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 6,275% |
| 2023/24 | 3,26% |
| 2024/25 | 0,833% |
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 436 775 995,00 |
| Water Treatment | R 116 072 721,00 |
| Administrative and Corporate Support | R 98 633 294,00 |
| Finance | R 70 146 841,00 |
| Education | R 39 914 975,00 |
| Economic Development/Planning | R 14 612 867,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 734 116,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 13 360 704,00 |
| Asset Management | R 12 534 760,00 |
| Mayor and Council | R 10 160 617,00 |
| Property Services | R 962 405,00 |
| Human Resources | R 928 563,00 |
| Disaster Management | R 842 453,00 |
| Cultural Matters | R 816 432,00 |
| Information Technology | R 359 016,00 |
| Legal Services | R 252 004,00 |
| Governance Function | R 167 598,00 |
| Pollution Control | R 92 466,00 |
| Sewerage | R 20 340,00 |
| Waste Water Treatment | -R 1 253 261,00 |
| Water Storage | -R 19 956 878,00 |
Reporting & compliance
The audit record.
Adverse opinion
Audit evidenceAdverse opinion
Audit evidenceAdverse opinion
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceAdverse opinion
Audit evidenceAdverse opinion
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 - No findings
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 | 3,26% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 131,491 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -28,358% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |