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 Evidence note 04
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 251M2024/25
Reported revenueR 233,2MRevenue is not necessarily cash collected
Maintenance ratio5,484%Repairs and maintenance relative to the asset base
Cash coverage3,26 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.
Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 53 446 002,00 |
| Community Halls and Facilities | R 25 483 711,00 |
| Administrative and Corporate Support | R 22 645 783,00 |
| Mayor and Council | R 21 621 159,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 19 193 437,00 |
| Solid Waste Removal | R 18 743 398,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 16 084 534,00 |
| Roads | R 10 686 090,00 |
| Information Technology | R 7 685 379,00 |
| Road and Traffic Regulation | R 6 957 790,00 |
| Electricity | R 6 361 366,00 |
| Fleet Management | R 6 314 846,00 |
| Human Resources | R 5 641 487,00 |
| Asset Management | R 5 509 551,00 |
| Economic Development/Planning | R 4 070 939,00 |
| Libraries and Archives | R 3 635 897,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 810 157,00 |
| Aged Care | R 2 321 555,00 |
| Licensing and Regulation | R 2 149 635,00 |
| Child Care Facilities | R 1 894 533,00 |
| Water Distribution | R 1 534 074,00 |
| Sports Grounds and Stadiums | R 1 470 683,00 |
| Health Services | R 1 177 271,00 |
| Project Management Unit | R 1 144 113,00 |
| Cultural Matters | R 756 834,00 |
| Civil Defence | R 656 269,00 |
| Disaster Management | R 490 099,00 |
| Licensing and Control of Animals | R 270 000,00 |
| Police Forces, Traffic and Street Parking Control | R 142 500,00 |
| Literacy Programmes | R 31 371,00 |
| Property Services | R 15 331,00 |
| Community Parks (including Nurseries) | R 12 760,00 |
| Housing | R 11 931,00 |
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 | 5,484% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,26 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -7,6% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |