Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
Municipality directoryEvidence note 01 Evidence note 02
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 266,4M2024/25
Reported revenueR 222,7MRevenue is not necessarily cash collected
Maintenance ratio3,923%Repairs and maintenance relative to the asset base
Cash coverage2,161 monthsLiquidity indicator
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 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 67 677 163,00 |
| Finance | R 49 890 456,00 |
| Community Halls and Facilities | R 26 910 254,00 |
| Mayor and Council | R 20 076 228,00 |
| Solid Waste Removal | R 19 656 376,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 14 004 472,00 |
| Roads | R 12 628 589,00 |
| Road and Traffic Regulation | R 10 628 420,00 |
| Administrative and Corporate Support | R 9 859 074,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 9 526 965,00 |
| Community Parks (including Nurseries) | R 8 528 495,00 |
| Disaster Management | R 4 552 258,00 |
| Human Resources | R 3 315 143,00 |
| Support to Local Municipalities | R 3 050 705,00 |
| Libraries and Archives | R 2 555 177,00 |
| Information Technology | R 1 802 695,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 915 737,00 |
| Solid Waste Disposal (Landfill Sites) | R 797 521,00 |
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 | 3,923% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,161 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -19,598% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |