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 90,8M2023/24
Reported revenueR 67,6MRevenue is not necessarily cash collected
Maintenance ratio1,048%Repairs and maintenance relative to the asset base
Cash coverage25,415 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 63 646 086,00 |
| Mayor and Council | R 7 255 978,00 |
| Asset Management | R 4 920 466,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 818 545,00 |
| Electricity | R 4 246 734,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 2 488 410,00 |
| Human Resources | R 1 170 338,00 |
| Community Halls and Facilities | R 1 164 320,00 |
| Disaster Management | R 493 596,00 |
| Project Management Unit | R 396 330,00 |
| Cultural Matters | R 366 298,00 |
| Economic Development/Planning | R 185 266,00 |
| Education | R 170 440,00 |
| Sports Grounds and Stadiums | R 167 700,00 |
| Legal Services | R 80 701,00 |
| Development Facilitation | R 43 000,00 |
| Civil Defence | R 31 805,00 |
| Literacy Programmes | R 19 348,00 |
| Health Services | R 8 609,00 |
| Libraries and Archives | R 2 891,00 |
| Administrative and Corporate Support | R 177,00 |
| Solid Waste Disposal (Landfill Sites) | -R 897 288,00 |
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 | 1,048% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 25,415 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -34,283% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |