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
Kwazulu-Natal / B / KZN237
Inkosi Langalibalele
A closer look at the financial evidence behind your local government.
Reported expenditureR 816,6M2023/24
Reported revenueR 757MRevenue is not necessarily cash collected
Maintenance ratio2,624%Repairs and maintenance relative to the asset base
Cash coverage4,056 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 749,7M | R 692,6M |
| 2023/24 | R 816,6M | R 757M |
| 2024/25 | Not reported | Not reported |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,706% |
| 2023/24 | 2,624% |
| 2024/25 | Not reported |
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 |
|---|---|
| Electricity | R 369 447 021,00 |
| Roads | R 84 042 884,00 |
| Finance | R 65 829 795,00 |
| Security Services | R 42 415 259,00 |
| Mayor and Council | R 32 056 093,00 |
| Administrative and Corporate Support | R 30 619 868,00 |
| Solid Waste Removal | R 26 600 028,00 |
| Libraries and Archives | R 22 514 999,00 |
| Community Halls and Facilities | R 16 811 686,00 |
| Governance Function | R 14 477 359,00 |
| Housing | R 13 546 674,00 |
| Community Parks (including Nurseries) | R 11 601 037,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 9 976 007,00 |
| Street Cleaning | R 9 700 279,00 |
| Fire Fighting and Protection | R 9 656 900,00 |
| Road and Traffic Regulation | R 8 892 576,00 |
| Asset Management | R 6 061 691,00 |
| Police Forces, Traffic and Street Parking Control | R 5 751 084,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 5 490 884,00 |
| Legal Services | R 4 762 926,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 339 672,00 |
| Economic Development/Planning | R 4 136 618,00 |
| Information Technology | R 4 079 883,00 |
| Supply Chain Management | R 2 812 127,00 |
| Disaster Management | R 2 737 318,00 |
| Human Resources | R 2 361 332,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 1 709 723,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 207 062,00 |
| Fleet Management | R 1 084 451,00 |
| Sports Grounds and Stadiums | R 1 018 247,00 |
| Recreational Facilities | R 428 954,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 390 788,00 |
| Museums and Art Galleries | R 55 880,00 |
Reporting & compliance
The audit record.
Qualified
Source link unavailableQualified
Source link unavailableQualified
Audit evidenceDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceOutstanding
Audit evidenceAdverse opinion
Audit evidenceDisclaimer of opinion
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 | 2,624% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 4,056 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -7,87% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |