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 162,5M2022/23
Reported revenueR 138,5MRevenue is not necessarily cash collected
Maintenance ratio9,069%Repairs and maintenance relative to the asset base
Cash coverage1,168 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 |
|---|---|
| Economic Development/Planning | R 27 038 115,00 |
| Asset Management | R 22 844 406,00 |
| Administrative and Corporate Support | R 17 082 523,00 |
| Community Halls and Facilities | R 16 928 677,00 |
| Finance | R 15 798 970,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 10 140 445,00 |
| Roads | R 9 459 077,00 |
| Disaster Management | R 7 956 333,00 |
| Mayor and Council | R 7 633 127,00 |
| Health Services | R 6 653 750,00 |
| Libraries and Archives | R 2 994 860,00 |
| Fleet Management | R 2 994 503,00 |
| Property Services | R 2 598 770,00 |
| Population Development | R 2 596 740,00 |
| Information Technology | R 2 093 210,00 |
| Sports Grounds and Stadiums | R 1 598 972,00 |
| Human Resources | R 1 212 805,00 |
| Literacy Programmes | R 968 661,00 |
| Cultural Matters | R 619 261,00 |
| Licensing and Regulation | R 599 294,00 |
| Legal Services | R 476 543,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 437 352,00 |
| Aged Care | R 425 150,00 |
| Solid Waste Disposal (Landfill Sites) | R 376 197,00 |
| Solid Waste Removal | R 346 891,00 |
| Supply Chain Management | R 305 285,00 |
| Education | R 189 860,00 |
| Industrial Promotion | R 100 178,00 |
| Indigenous and Customary Law | R 45 025,00 |
| Street Cleaning | R 3 952,00 |
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 | 9,069% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,168 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -17,316% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |