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 / KZN224
Impendle
A closer look at the financial evidence behind your local government.
Reported expenditureR 76,8M2022/23
Reported revenueR 65,4MRevenue is not necessarily cash collected
Maintenance ratio1,483%Repairs and maintenance relative to the asset base
Cash coverage14,216 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 76,8M | R 65,4M |
| 2023/24 | R 90,8M | R 67,6M |
| 2024/25 | R 93M | R 51,1M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,483% |
| 2023/24 | 1,048% |
| 2024/25 | 0,987% |
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 59 824 288,00 |
| Mayor and Council | R 7 905 150,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 1 817 170,00 |
| Human Resources | R 1 540 355,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 498 364,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 290 865,00 |
| Project Management Unit | R 976 261,00 |
| Community Halls and Facilities | R 510 597,00 |
| Cultural Matters | R 330 627,00 |
| Electricity | R 311 535,00 |
| Disaster Management | R 242 342,00 |
| Education | R 231 954,00 |
| Asset Management | R 154 854,00 |
| Economic Development/Planning | R 140 900,00 |
| Development Facilitation | R 14 085,00 |
| Civil Defence | R 12 717,00 |
| Recreational Facilities | R 10 000,00 |
| Health Services | R 8 677,00 |
| Literacy Programmes | R 7 456,00 |
| Roads | R 6 007,00 |
| Security Services | R 1 500,00 |
| Administrative and Corporate Support | R 177,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableQualified
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 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 | 1,483% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 14,216 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -17,573% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |