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 295M2023/24
Reported revenueR 204,7MRevenue is not necessarily cash collected
Maintenance ratio4,701%Repairs and maintenance relative to the asset base
Cash coverage2,789 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 |
|---|---|
| Finance | R 93 884 850,00 |
| Electricity | R 57 132 586,00 |
| Mayor and Council | R 24 925 566,00 |
| Community Halls and Facilities | R 18 220 119,00 |
| Solid Waste Removal | R 15 712 339,00 |
| Roads | R 14 627 539,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 736 722,00 |
| Administrative and Corporate Support | R 10 635 242,00 |
| Road and Traffic Regulation | R 10 618 800,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 8 344 417,00 |
| Support to Local Municipalities | R 7 478 695,00 |
| Community Parks (including Nurseries) | R 6 854 804,00 |
| Disaster Management | R 3 796 208,00 |
| Human Resources | R 3 106 020,00 |
| Libraries and Archives | R 2 466 988,00 |
| Information Technology | R 1 545 740,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 150 251,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 720 637,00 |
| Housing | R 6 398,00 |
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 | 4,701% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,789 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -44,107% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |