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 / DC24
Umzinyathi
A closer look at the financial evidence behind your local government.
Reported expenditureR 755,2M2024/25
Reported revenueR 643,8MRevenue is not necessarily cash collected
Maintenance ratio0,833%Repairs and maintenance relative to the asset base
Cash coverage31,915 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 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 326 820 081,00 |
| Water Treatment | R 130 282 907,00 |
| Administrative and Corporate Support | R 104 332 178,00 |
| Finance | R 69 007 444,00 |
| Education | R 44 383 403,00 |
| Asset Management | R 15 213 078,00 |
| Economic Development/Planning | R 14 662 807,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 14 248 951,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 507 859,00 |
| Mayor and Council | R 11 223 238,00 |
| Legal Services | R 7 741 692,00 |
| Human Resources | R 979 483,00 |
| Waste Water Treatment | R 880 517,00 |
| Cultural Matters | R 469 291,00 |
| Governance Function | R 402 856,00 |
| Property Services | R 395 462,00 |
| Disaster Management | R 206 466,00 |
| Information Technology | R 182 403,00 |
| Recreational Facilities | R 135 000,00 |
| Pollution Control | R 76 981,00 |
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 | 0,833% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 31,915 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -17,296% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |