Follow the evidence
Compare matched annual figures, audit outcomes and underlying Treasury records before drawing conclusions.
Municipality directoryEvidence note 01
2023/24 2022/23 2021/22 2020/21 2019/20 2018/19 2017/18 2016/17
Kwazulu-Natal / B / KZN238
Alfred Duma
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,3B2023/24
Reported revenueR 1,5BRevenue is not necessarily cash collected
Maintenance ratio3,017%Repairs and maintenance relative to the asset base
Cash coverage10,38 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 1,2B | R 1,2B |
| 2023/24 | R 1,3B | R 1,5B |
| 2024/25 | R 1,4B | R 1,4B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 3,639% |
| 2023/24 | 3,017% |
| 2024/25 | 3,457% |
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 500 912 758,00 |
| Mayor and Council | R 198 531 710,00 |
| Roads | R 96 584 537,00 |
| Finance | R 66 914 531,00 |
| Police Forces, Traffic and Street Parking Control | R 64 471 093,00 |
| Solid Waste Removal | R 48 676 397,00 |
| Community Parks (including Nurseries) | R 48 271 454,00 |
| Security Services | R 36 167 361,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 31 226 602,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 24 213 497,00 |
| Administrative and Corporate Support | R 21 811 668,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 17 785 031,00 |
| Libraries and Archives | R 16 904 033,00 |
| Community Halls and Facilities | R 15 582 684,00 |
| Human Resources | R 12 594 748,00 |
| Information Technology | R 10 353 370,00 |
| Fleet Management | R 9 665 998,00 |
| Legal Services | R 8 114 829,00 |
| Solid Waste Disposal (Landfill Sites) | R 7 301 834,00 |
| Housing | R 6 855 409,00 |
| Asset Management | R 6 415 335,00 |
| Fire Fighting and Protection | R 6 235 392,00 |
| Road and Traffic Regulation | R 5 692 356,00 |
| Supply Chain Management | R 5 171 293,00 |
| Valuation Service | R 4 741 005,00 |
| Project Management Unit | R 4 127 938,00 |
| Governance Function | R 3 958 067,00 |
| Storm Water Management | R 3 810 300,00 |
| Tourism | R 3 608 125,00 |
| Property Services | R 3 560 302,00 |
| Disaster Management | R 1 344 181,00 |
| Water Distribution | R 2 955,00 |
Reporting & compliance
The audit record.
Unqualified - 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 evidenceQualified
Audit evidenceQualified
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 | 3,017% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 10,38 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 11,814% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |