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 / KZN216
Ray Nkonyeni
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,5B2024/25
Reported revenueR 1,3BRevenue is not necessarily cash collected
Maintenance ratio5,746%Repairs and maintenance relative to the asset base
Cash coverage1,022 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 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 228 203 675,00 |
| Electricity | R 222 361 739,00 |
| Roads | R 150 987 139,00 |
| Street Cleaning | R 145 882 464,00 |
| Human Resources | R 90 040 888,00 |
| Road and Traffic Regulation | R 73 939 829,00 |
| Security Services | R 60 091 736,00 |
| Mayor and Council | R 58 349 326,00 |
| Solid Waste Removal | R 48 924 520,00 |
| Governance Function | R 46 866 466,00 |
| Asset Management | R 46 129 663,00 |
| Fire Fighting and Protection | R 40 567 455,00 |
| Libraries and Archives | R 32 445 627,00 |
| Police Forces, Traffic and Street Parking Control | R 31 215 170,00 |
| Coastal Protection | R 28 155 207,00 |
| Community Halls and Facilities | R 27 884 041,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 26 857 868,00 |
| Administrative and Corporate Support | R 18 374 226,00 |
| Project Management Unit | R 17 651 587,00 |
| Economic Development/Planning | R 17 128 013,00 |
| Information Technology | R 15 831 634,00 |
| Housing | R 14 917 646,00 |
| Property Services | R 11 783 604,00 |
| Supply Chain Management | R 11 432 620,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 8 128 063,00 |
| Air Transport | R 6 044 552,00 |
| Fleet Management | R 5 907 111,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 5 707 755,00 |
| Legal Services | R 5 026 118,00 |
| Museums and Art Galleries | R 3 520 814,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 1 741 778,00 |
| Risk Management | R 668 944,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 199 400,00 |
| Informal Settlements | R 48 120,00 |
| Recreational Facilities | -R 10 369 134,00 |
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 | 5,746% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,022 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -13,288% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |