Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
Municipality directoryEvidence note 01 Evidence note 02
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 93M2024/25
Reported revenueR 51,1MRevenue is not necessarily cash collected
Maintenance ratio0,987%Repairs and maintenance relative to the asset base
Cash coverage8,608 monthsLiquidity indicator
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 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 70 186 552,00 |
| Mayor and Council | R 5 890 853,00 |
| Asset Management | R 5 758 403,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 886 525,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 2 844 597,00 |
| Electricity | R 2 269 894,00 |
| Human Resources | R 859 453,00 |
| Community Halls and Facilities | R 592 861,00 |
| Project Management Unit | R 478 684,00 |
| Cultural Matters | R 329 152,00 |
| Civil Defence | R 246 346,00 |
| Disaster Management | R 184 490,00 |
| Education | R 137 720,00 |
| Health Services | R 71 426,00 |
| Solid Waste Disposal (Landfill Sites) | R 71 215,00 |
| Roads | R 55 954,00 |
| Literacy Programmes | R 34 080,00 |
| Economic Development/Planning | R 32 395,00 |
| Recreational Facilities | R 16 300,00 |
| Libraries and Archives | R 11 484,00 |
| Museums and Art Galleries | R 8 260,00 |
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 | 0,987% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 8,608 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -81,756% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |