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 / KZN226
Mkhambathini
A closer look at the financial evidence behind your local government.
Reported expenditureR 246,9M2023/24
Reported revenueR 227,4MRevenue is not necessarily cash collected
Maintenance ratio8,315%Repairs and maintenance relative to the asset base
Cash coverage1,697 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 162,5M | R 138,5M |
| 2023/24 | R 246,9M | R 227,4M |
| 2024/25 | R 179,2M | R 150M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 9,069% |
| 2023/24 | 8,315% |
| 2024/25 | 8,53% |
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 |
|---|---|
| Roads | R 79 070 140,00 |
| Electricity | R 44 871 497,00 |
| Finance | R 24 039 945,00 |
| Administrative and Corporate Support | R 18 606 216,00 |
| Community Halls and Facilities | R 17 037 790,00 |
| Asset Management | R 15 293 109,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 951 345,00 |
| Mayor and Council | R 8 768 375,00 |
| Fleet Management | R 3 883 110,00 |
| Libraries and Archives | R 3 539 397,00 |
| Information Technology | R 2 907 712,00 |
| Property Services | R 2 886 962,00 |
| Population Development | R 2 605 891,00 |
| Sports Grounds and Stadiums | R 1 602 100,00 |
| Legal Services | R 967 472,00 |
| Cultural Matters | R 957 182,00 |
| Human Resources | R 907 153,00 |
| Industrial Promotion | R 874 390,00 |
| Literacy Programmes | R 778 406,00 |
| Aged Care | R 711 902,00 |
| Solid Waste Removal | R 536 757,00 |
| Licensing and Regulation | R 483 638,00 |
| Disaster Management | R 385 722,00 |
| Supply Chain Management | R 321 505,00 |
| Indigenous and Customary Law | R 256 737,00 |
| Solid Waste Disposal (Landfill Sites) | R 237 053,00 |
| Street Cleaning | R 120 280,00 |
| Health Services | R 89 925,00 |
| Education | R 89 040,00 |
| Economic Development/Planning | R 40 800,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 29 541,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - 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 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 | 8,315% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,697 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -8,558% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |