Review source values
Reported asset values, cash or the repairs-to-asset ratio triggered a quality check. An unusual asset base or a source classification change may explain this. Raw arithmetic remains visible; the resilience score is withheld.
Municipality directoryEvidence note 01 Evidence note 02 Evidence note 03 Evidence note 04
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 429,8M2024/25
Reported revenueR 404,2MRevenue is not necessarily cash collected
Maintenance ratio7,694%Repairs and maintenance relative to the asset base
Cash coverage-0,828 monthsLiquidity indicator
Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 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 91 020 692,00 |
| Administrative and Corporate Support | R 74 033 184,00 |
| Finance | R 65 428 469,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 24 272 592,00 |
| Road and Traffic Regulation | R 22 289 301,00 |
| Solid Waste Removal | R 20 888 911,00 |
| Mayor and Council | R 17 967 663,00 |
| Beaches and Jetties | R 14 626 259,00 |
| Community Halls and Facilities | R 13 884 664,00 |
| Human Resources | R 13 731 620,00 |
| Community Parks (including Nurseries) | R 12 938 984,00 |
| Libraries and Archives | R 12 454 762,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 12 332 024,00 |
| Property Services | R 8 309 447,00 |
| Fire Fighting and Protection | R 7 528 369,00 |
| Street Cleaning | R 4 729 340,00 |
| Street Lighting and Signal Systems | R 3 392 540,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 2 938 866,00 |
| Housing | R 2 792 492,00 |
| Legal Services | R 1 359 508,00 |
| Governance Function | R 1 293 068,00 |
| Storm Water Management | R 644 887,00 |
| Electricity | R 591 641,00 |
| Development Facilitation | R 476 579,00 |
| Recreational Facilities | R 358 146,00 |
| Economic Development/Planning | -R 468 677,00 |
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 | 7,694% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -0,828 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -6,346% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |