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 / KZN214
uMuziwabantu
A closer look at the financial evidence behind your local government.
Reported expenditureR 245,2M2022/23
Reported revenueR 205,6MRevenue is not necessarily cash collected
Maintenance ratio3,29%Repairs and maintenance relative to the asset base
Cash coverage3,564 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 245,2M | R 205,6M |
| 2023/24 | R 295M | R 204,7M |
| 2024/25 | R 266,4M | R 222,7M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 3,29% |
| 2023/24 | 4,701% |
| 2024/25 | 3,923% |
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 60 541 603,00 |
| Finance | R 55 500 162,00 |
| Mayor and Council | R 17 890 637,00 |
| Community Halls and Facilities | R 17 356 024,00 |
| Solid Waste Removal | R 16 169 571,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 600 710,00 |
| Administrative and Corporate Support | R 12 495 321,00 |
| Road and Traffic Regulation | R 11 141 397,00 |
| Roads | R 8 940 013,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 7 925 174,00 |
| Support to Local Municipalities | R 7 833 759,00 |
| Community Parks (including Nurseries) | R 6 200 644,00 |
| Disaster Management | R 2 856 681,00 |
| Human Resources | R 2 851 370,00 |
| Libraries and Archives | R 2 411 087,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 721 022,00 |
| Information Technology | R 712 795,00 |
| Housing | R 6 313,00 |
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 - 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 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 | 3,29% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,564 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -19,229% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |