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 / KZN222
uMngeni
A closer look at the financial evidence behind your local government.
Reported expenditureR 608,4M2022/23
Reported revenueR 475MRevenue is not necessarily cash collected
Maintenance ratio2,865%Repairs and maintenance relative to the asset base
Cash coverage7,525 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 608,4M | R 475M |
| 2023/24 | R 503,7M | R 528,3M |
| 2024/25 | R 569M | R 566,6M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,865% |
| 2023/24 | 2,069% |
| 2024/25 | 3,107% |
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 179 681 215,00 |
| Finance | R 164 818 589,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 58 939 385,00 |
| Administrative and Corporate Support | R 47 373 571,00 |
| Solid Waste Removal | R 22 202 582,00 |
| Roads | R 19 291 379,00 |
| Human Resources | R 16 403 631,00 |
| Police Forces, Traffic and Street Parking Control | R 15 927 030,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 11 959 935,00 |
| Mayor and Council | R 11 649 488,00 |
| Sports Grounds and Stadiums | R 11 208 083,00 |
| Information Technology | R 8 173 040,00 |
| Libraries and Archives | R 7 599 791,00 |
| Fleet Management | R 7 417 033,00 |
| Street Lighting and Signal Systems | R 3 852 599,00 |
| Solid Waste Disposal (Landfill Sites) | R 3 597 394,00 |
| Street Cleaning | R 3 495 826,00 |
| Storm Water Management | R 3 259 310,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 220 091,00 |
| Governance Function | R 2 315 787,00 |
| Housing | R 1 458 059,00 |
| Community Halls and Facilities | R 1 298 763,00 |
| Museums and Art Galleries | R 1 031 844,00 |
| Tourism | R 813 839,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 642 821,00 |
| Economic Development/Planning | R 334 475,00 |
| Property Services | R 294 704,00 |
| Disaster Management | R 290 185,00 |
| Public Toilets | -R 168 249,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableQualified
Audit evidenceQualified
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 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 | 2,865% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 7,525 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -28,073% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |