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 / B / KZN212
Umdoni
A closer look at the financial evidence behind your local government.
Reported expenditureR 413,5M2023/24
Reported revenueR 376,2MRevenue is not necessarily cash collected
Maintenance ratio7,854%Repairs and maintenance relative to the asset base
Cash coverage8,341 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 367,6M | R 348,5M |
| 2023/24 | R 413,5M | R 376,2M |
| 2024/25 | R 429,8M | R 404,2M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 10,963% |
| 2023/24 | 7,854% |
| 2024/25 | 7,694% |
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 |
|---|---|
| Roads | R 86 004 550,00 |
| Administrative and Corporate Support | R 71 812 637,00 |
| Finance | R 58 234 711,00 |
| Solid Waste Removal | R 26 784 003,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 24 932 142,00 |
| Road and Traffic Regulation | R 22 078 233,00 |
| Mayor and Council | R 17 345 943,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 13 842 902,00 |
| Beaches and Jetties | R 12 432 310,00 |
| Community Halls and Facilities | R 12 351 886,00 |
| Libraries and Archives | R 12 233 649,00 |
| Community Parks (including Nurseries) | R 11 036 222,00 |
| Human Resources | R 10 947 889,00 |
| Fire Fighting and Protection | R 6 638 152,00 |
| Property Services | R 5 762 189,00 |
| Street Cleaning | R 4 320 427,00 |
| Street Lighting and Signal Systems | R 3 503 450,00 |
| Housing | R 3 126 537,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 2 945 885,00 |
| Recreational Facilities | R 2 251 345,00 |
| Legal Services | R 1 302 185,00 |
| Governance Function | R 1 214 602,00 |
| Electricity | R 1 056 278,00 |
| Storm Water Management | R 550 278,00 |
| Development Facilitation | R 457 500,00 |
| Economic Development/Planning | R 324 488,00 |
| Aged Care | R 39 650,00 |
| Health Services | R 5 815,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
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 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 | 7,854% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 8,341 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -9,924% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |