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 / KZN213
Umzumbe
A closer look at the financial evidence behind your local government.
Reported expenditureR 257,4M2024/25
Reported revenueR 200,4MRevenue is not necessarily cash collected
Maintenance ratioNot reportedRepairs and maintenance relative to the asset base
Cash coverage-8,621 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 253,2M | R 178M |
| 2023/24 | R 247,3M | R 189,5M |
| 2024/25 | R 257,4M | R 200,4M |
Maintenance over time
No reported values are available for this chart.
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 |
|---|---|
| Mayor and Council | R 51 034 494,00 |
| Asset Management | R 40 933 431,00 |
| Finance | R 31 664 877,00 |
| Administrative and Corporate Support | R 23 723 559,00 |
| Roads | R 21 235 619,00 |
| Legal Services | R 15 630 881,00 |
| Community Halls and Facilities | R 15 583 186,00 |
| Control of Public Nuisances | R 12 860 501,00 |
| Population Development | R 7 134 113,00 |
| Electricity | R 5 294 720,00 |
| Economic Development/Planning | R 4 570 973,00 |
| Street Cleaning | R 3 451 114,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 419 571,00 |
| Fire Fighting and Protection | R 3 177 055,00 |
| Disaster Management | R 3 000 991,00 |
| Human Resources | R 2 634 928,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 2 591 933,00 |
| Information Technology | R 2 139 813,00 |
| Governance Function | R 2 047 523,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 1 883 729,00 |
| Fleet Management | R 1 555 154,00 |
| Housing | R 1 062 090,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 355 380,00 |
| Recreational Facilities | R 284 600,00 |
| Solid Waste Removal | R 47 143,00 |
| Nature Conservation | R 32 837,00 |
| Solid Waste Disposal (Landfill Sites) | R 18 928,00 |
| Animal Care and Diseases | R 11 064,00 |
Reporting & compliance
The audit record.
Adverse opinion
Audit evidenceQualified
Source link unavailableUnqualified - 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 - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
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 | Not reported | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -8,621 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -28,405% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |