Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
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 / KZN223
Mpofana
A closer look at the financial evidence behind your local government.
Reported expenditureR 270,6M2024/25
Reported revenueR 150,2MRevenue is not necessarily cash collected
Maintenance ratioNot reportedRepairs and maintenance relative to the asset base
Cash coverage42,802 monthsLiquidity indicator
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 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 124 640 761,00 |
| Administrative and Corporate Support | R 38 062 801,00 |
| Finance | R 23 126 425,00 |
| Roads | R 21 715 795,00 |
| Road and Traffic Regulation | R 16 931 280,00 |
| Mayor and Council | R 7 238 971,00 |
| Solid Waste Removal | R 5 536 592,00 |
| Regional Planning and Development | R 5 326 579,00 |
| Solid Waste Disposal (Landfill Sites) | R 4 490 250,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 4 266 903,00 |
| Economic Development/Planning | R 4 140 063,00 |
| Licensing and Regulation | R 3 518 487,00 |
| Libraries and Archives | R 3 258 097,00 |
| Project Management Unit | R 1 913 225,00 |
| Supply Chain Management | R 1 887 243,00 |
| Population Development | R 1 414 156,00 |
| Disaster Management | R 982 476,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 923 137,00 |
| Museums and Art Galleries | R 478 499,00 |
| Fleet Management | R 450 023,00 |
| Sports Grounds and Stadiums | R 178 052,00 |
| Animal Care and Diseases | R 94 500,00 |
| Education | R 31 946,00 |
| Asset Management | R 20 200,00 |
| Community Parks (including Nurseries) | R 18 354,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
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 | Not reported | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 42,802 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -80,176% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |