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 / KZN223
Mpofana
A closer look at the financial evidence behind your local government.
Reported expenditureR 301,8M2023/24
Reported revenueR 204,2MRevenue is not necessarily cash collected
Maintenance ratio13,011%Repairs and maintenance relative to the asset base
Cash coverage19,726 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 279M | R 159,9M |
| 2023/24 | R 301,8M | R 204,2M |
| 2024/25 | R 270,6M | R 150,2M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | Not reported |
| 2023/24 | 13,011% |
| 2024/25 | Not reported |
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 153 769 702,00 |
| Administrative and Corporate Support | R 37 032 763,00 |
| Finance | R 21 676 481,00 |
| Road and Traffic Regulation | R 16 661 112,00 |
| Roads | R 15 684 858,00 |
| Regional Planning and Development | R 13 295 808,00 |
| Solid Waste Removal | R 9 571 619,00 |
| Mayor and Council | R 7 477 588,00 |
| Property Services | R 4 300 161,00 |
| Economic Development/Planning | R 3 852 504,00 |
| Licensing and Regulation | R 3 412 770,00 |
| Libraries and Archives | R 3 171 589,00 |
| Solid Waste Disposal (Landfill Sites) | R 2 391 943,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 2 064 269,00 |
| Disaster Management | R 1 683 262,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 1 566 942,00 |
| Fleet Management | R 1 113 967,00 |
| Supply Chain Management | R 920 758,00 |
| Project Management Unit | R 756 564,00 |
| Community Parks (including Nurseries) | R 520 705,00 |
| Population Development | R 516 696,00 |
| Museums and Art Galleries | R 178 219,00 |
| Sports Grounds and Stadiums | R 83 905,00 |
| Housing | R 34 021,00 |
| Indigenous and Customary Law | R 28 117,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceQualified
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Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
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Audit evidenceDisclaimer of opinion
Audit evidenceQualified
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Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableAn 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 | 13,011% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 19,726 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -47,785% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |