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 / KZN216
Ray Nkonyeni
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,3B2023/24
Reported revenueR 1,3BRevenue is not necessarily cash collected
Maintenance ratio4,658%Repairs and maintenance relative to the asset base
Cash coverage1,59 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 1,2B | R 1,1B |
| 2023/24 | R 1,3B | R 1,3B |
| 2024/25 | R 1,5B | R 1,3B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,68% |
| 2023/24 | 4,658% |
| 2024/25 | 5,746% |
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 206 959 867,00 |
| Electricity | R 162 298 916,00 |
| Street Cleaning | R 135 300 344,00 |
| Roads | R 134 178 995,00 |
| Asset Management | R 66 368 224,00 |
| Mayor and Council | R 63 004 683,00 |
| Road and Traffic Regulation | R 61 727 864,00 |
| Solid Waste Removal | R 52 116 420,00 |
| Security Services | R 51 881 217,00 |
| Governance Function | R 42 928 984,00 |
| Human Resources | R 41 028 615,00 |
| Fire Fighting and Protection | R 35 917 855,00 |
| Administrative and Corporate Support | R 32 080 727,00 |
| Informal Settlements | R 30 679 261,00 |
| Libraries and Archives | R 28 474 909,00 |
| Community Halls and Facilities | R 28 388 439,00 |
| Coastal Protection | R 27 405 097,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 23 580 851,00 |
| Police Forces, Traffic and Street Parking Control | R 21 820 641,00 |
| Housing | R 16 503 295,00 |
| Economic Development/Planning | R 15 437 842,00 |
| Property Services | R 11 275 379,00 |
| Supply Chain Management | R 9 159 325,00 |
| Information Technology | R 6 702 183,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 6 550 980,00 |
| Air Transport | R 5 549 181,00 |
| Recreational Facilities | R 5 352 986,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 5 117 564,00 |
| Museums and Art Galleries | R 3 306 246,00 |
| Project Management Unit | R 2 580 774,00 |
| Fleet Management | R 2 405 661,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 1 614 830,00 |
| Risk Management | R 363 979,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 336 112,00 |
| Legal Services | R 105 834,00 |
Reporting & compliance
The audit record.
Unqualified - 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 - Emphasis of Matter items
Audit evidenceUnqualified - No findings
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 - 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 | 4,658% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,59 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -0,755% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |