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 749,7M2022/23
Reported revenueR 692,6MRevenue is not necessarily cash collected
Maintenance ratio1,706%Repairs and maintenance relative to the asset base
Cash coverage2,77 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 376 844 328,00 |
| Roads | R 118 751 249,00 |
| Finance | R 92 436 009,00 |
| Mayor and Council | R 22 531 922,00 |
| Security Services | R 21 085 066,00 |
| Solid Waste Removal | R 21 038 926,00 |
| Administrative and Corporate Support | R 17 132 948,00 |
| Museums and Art Galleries | R 16 228 251,00 |
| Community Halls and Facilities | R 14 502 835,00 |
| Governance Function | R 8 616 597,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 4 742 797,00 |
| Road and Traffic Regulation | R 3 498 567,00 |
| Project Management Unit | R 3 238 008,00 |
| Solid Waste Disposal (Landfill Sites) | R 3 166 328,00 |
| Libraries and Archives | R 2 906 142,00 |
| Asset Management | R 2 820 892,00 |
| Fire Fighting and Protection | R 2 613 007,00 |
| Community Parks (including Nurseries) | R 2 460 680,00 |
| Housing | R 2 372 501,00 |
| Information Technology | R 2 160 911,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 026 729,00 |
| Police Forces, Traffic and Street Parking Control | R 1 981 249,00 |
| Street Cleaning | R 1 652 352,00 |
| Economic Development/Planning | R 1 028 141,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 763 261,00 |
| Legal Services | R 734 554,00 |
| Disaster Management | R 681 872,00 |
| Recreational Facilities | R 466 221,00 |
| Supply Chain Management | R 402 382,00 |
| Human Resources | R 386 023,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 157 366,00 |
| Sports Grounds and Stadiums | R 115 612,00 |
| Fleet Management | R 73 998,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 50 062,00 |
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 | 1,706% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,77 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -8,246% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |