Review source values
Reported asset values, cash or the repairs-to-asset ratio triggered a quality check. An unusual asset base or a source classification change may explain this. Raw arithmetic remains visible; the resilience score is withheld.
Municipality directoryEvidence note 01 Evidence note 02 Evidence note 03
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 / KZN221
uMshwathi
A closer look at the financial evidence behind your local government.
Reported expenditureR 230,2M2023/24
Reported revenueR 227,3MRevenue is not necessarily cash collected
Maintenance ratio5,253%Repairs and maintenance relative to the asset base
Cash coverage-1,915 monthsLiquidity indicator
Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
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 254,5M | R 211,6M |
| 2023/24 | R 230,2M | R 227,3M |
| 2024/25 | R 251M | R 233,2M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | Not reported |
| 2023/24 | 5,253% |
| 2024/25 | 5,484% |
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 49 945 861,00 |
| Community Halls and Facilities | R 25 199 686,00 |
| Mayor and Council | R 21 863 623,00 |
| Administrative and Corporate Support | R 18 781 801,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 17 287 457,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 14 793 122,00 |
| Roads | R 12 499 698,00 |
| Solid Waste Removal | R 11 372 948,00 |
| Asset Management | R 10 203 914,00 |
| Road and Traffic Regulation | R 6 957 912,00 |
| Fleet Management | R 6 485 220,00 |
| Information Technology | R 5 942 071,00 |
| Libraries and Archives | R 4 101 416,00 |
| Electricity | R 4 061 340,00 |
| Human Resources | R 4 003 667,00 |
| Economic Development/Planning | R 2 832 425,00 |
| Licensing and Regulation | R 2 583 205,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 561 254,00 |
| Cultural Matters | R 2 270 791,00 |
| Water Distribution | R 1 441 762,00 |
| Aged Care | R 1 082 287,00 |
| Child Care Facilities | R 828 799,00 |
| Sports Grounds and Stadiums | R 819 887,00 |
| Disaster Management | R 619 536,00 |
| Health Services | R 580 525,00 |
| Project Management Unit | R 544 451,00 |
| Housing | R 205 882,00 |
| Civil Defence | R 138 959,00 |
| Support to Local Municipalities | R 110 600,00 |
| Licensing and Control of Animals | R 65 437,00 |
| Development Facilitation | R 47 378,00 |
| Property Services | R 33 492,00 |
| Literacy Programmes | R 3 000,00 |
| Billboards | -R 61 249,00 |
Reporting & compliance
The audit record.
Unqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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 - 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 | 5,253% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -1,915 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -1,295% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |