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 / A / ETH
eThekwini
A closer look at the financial evidence behind your local government.
Reported expenditureR 60,9B2024/25
Reported revenueR 58,5BRevenue is not necessarily cash collected
Maintenance ratio7,747%Repairs and maintenance relative to the asset base
Cash coverage4,904 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 46,9B | R 48,9B |
| 2023/24 | R 55,5B | R 54,9B |
| 2024/25 | R 60,9B | R 58,5B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 215,888% |
| 2023/24 | 109,506% |
| 2024/25 | 7,747% |
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 |
|---|---|
| Electricity | R 22 000 345 983,00 |
| Water Distribution | R 12 072 491 803,00 |
| Finance | R 3 543 194 677,00 |
| Sewerage | R 2 512 419 474,00 |
| Police Forces, Traffic and Street Parking Control | R 1 979 183 343,00 |
| Roads | R 1 877 211 931,00 |
| Public Transport | R 1 520 023 131,00 |
| Solid Waste Removal | R 1 165 479 043,00 |
| Housing | R 1 149 208 516,00 |
| Fleet Management | R 1 126 463 894,00 |
| Community Parks (including Nurseries) | R 994 689 434,00 |
| Information Technology | R 867 657 300,00 |
| Mayor and Council | R 743 261 755,00 |
| Human Resources | R 682 661 691,00 |
| Health Services | R 641 267 357,00 |
| Economic Development/Planning | R 572 620 459,00 |
| Waste Water Treatment | R 567 096 553,00 |
| Recreational Facilities | R 497 891 067,00 |
| Fire Fighting and Protection | R 495 464 655,00 |
| Libraries and Archives | R 431 928 650,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 424 774 211,00 |
| Sports Grounds and Stadiums | R 382 192 894,00 |
| Administrative and Corporate Support | R 381 718 065,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 377 349 953,00 |
| Community Halls and Facilities | R 331 767 666,00 |
| Storm Water Management | R 330 888 441,00 |
| Street Cleaning | R 245 898 215,00 |
| Security Services | R 230 606 293,00 |
| Water Storage | R 215 132 509,00 |
| Beaches and Jetties | R 206 662 316,00 |
| Solid Waste Disposal (Landfill Sites) | R 200 025 626,00 |
| Pollution Control | R 196 365 966,00 |
| Asset Management | R 180 563 403,00 |
| Supply Chain Management | R 173 965 001,00 |
| Tourism | R 173 594 216,00 |
| Property Services | R 170 641 978,00 |
| Civil Defence | R 133 639 847,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 133 070 302,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 127 677 226,00 |
| Governance Function | R 123 756 430,00 |
| Legal Services | R 113 891 881,00 |
| Licensing and Regulation | R 112 075 438,00 |
| Markets | R 103 555 411,00 |
| Museums and Art Galleries | R 62 952 140,00 |
| Disaster Management | R 59 060 876,00 |
| Biodiversity and Landscape | R 57 329 904,00 |
| Public Toilets | R 37 168 427,00 |
| Agricultural | R 35 463 759,00 |
| Taxi Ranks | R 32 226 330,00 |
| Road and Traffic Regulation | R 26 072 894,00 |
| Valuation Service | R 16 945 513,00 |
| Risk Management | R 14 589 013,00 |
| Recycling | R 14 305 926,00 |
| Air Transport | R 11 561 023,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 573 430,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
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 - 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 evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
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 | 7,747% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 4,904 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -4,156% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |