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 / KZN226
Mkhambathini
A closer look at the financial evidence behind your local government.
Reported expenditureR 179,2M2024/25
Reported revenueR 150MRevenue is not necessarily cash collected
Maintenance ratio8,53%Repairs and maintenance relative to the asset base
Cash coverage19,073 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 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 |
|---|---|
| Finance | R 29 714 792,00 |
| Fleet Management | R 26 103 545,00 |
| Administrative and Corporate Support | R 23 724 084,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 19 777 158,00 |
| Asset Management | R 14 297 525,00 |
| Community Halls and Facilities | R 12 582 935,00 |
| Electricity | R 11 811 447,00 |
| Roads | R 8 706 611,00 |
| Mayor and Council | R 8 074 397,00 |
| Population Development | R 6 630 444,00 |
| Libraries and Archives | R 3 322 869,00 |
| Sports Grounds and Stadiums | R 2 798 381,00 |
| Information Technology | R 2 566 671,00 |
| Property Services | R 2 372 549,00 |
| Industrial Promotion | R 1 332 900,00 |
| Human Resources | R 1 001 155,00 |
| Supply Chain Management | R 643 893,00 |
| Solid Waste Removal | R 600 298,00 |
| Licensing and Regulation | R 459 242,00 |
| Cultural Matters | R 393 178,00 |
| Aged Care | R 351 443,00 |
| Indigenous and Customary Law | R 348 231,00 |
| Disaster Management | R 323 218,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 305 862,00 |
| Street Cleaning | R 301 739,00 |
| Health Services | R 297 018,00 |
| Solid Waste Disposal (Landfill Sites) | R 156 898,00 |
| Legal Services | R 152 793,00 |
| Economic Development/Planning | R 95 244,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 858,00 |
| Literacy Programmes | -R 4 826,00 |
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 | 8,53% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 19,073 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -19,53% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |