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 768,8M2022/23
Reported revenueR 589,3MRevenue is not necessarily cash collected
Maintenance ratio6,275%Repairs and maintenance relative to the asset base
Cash coverage114,458 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 420 840 399,00 |
| Water Treatment | R 98 879 331,00 |
| Finance | R 85 852 750,00 |
| Administrative and Corporate Support | R 69 183 459,00 |
| Education | R 34 568 926,00 |
| Economic Development/Planning | R 12 693 235,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 11 715 201,00 |
| Asset Management | R 10 923 436,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 10 240 014,00 |
| Mayor and Council | R 8 199 581,00 |
| Sewerage | R 1 631 715,00 |
| Human Resources | R 1 048 491,00 |
| Property Services | R 952 173,00 |
| Disaster Management | R 645 233,00 |
| Information Technology | R 573 940,00 |
| Waste Water Treatment | R 363 169,00 |
| Cultural Matters | R 227 509,00 |
| Pollution Control | R 110 294,00 |
| Governance Function | R 104 849,00 |
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 | 6,275% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 114,458 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -30,459% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |