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 1,2B2022/23
Reported revenueR 1,2BRevenue is not necessarily cash collected
Maintenance ratio3,639%Repairs and maintenance relative to the asset base
Cash coverage11,57 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 462 682 741,00 |
| Mayor and Council | R 165 386 900,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 115 083 663,00 |
| Finance | R 56 705 306,00 |
| Police Forces, Traffic and Street Parking Control | R 52 318 468,00 |
| Solid Waste Removal | R 43 958 185,00 |
| Community Parks (including Nurseries) | R 37 793 557,00 |
| Security Services | R 29 222 267,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 18 655 993,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 17 649 238,00 |
| Administrative and Corporate Support | R 17 533 593,00 |
| Community Halls and Facilities | R 17 342 291,00 |
| Libraries and Archives | R 15 779 175,00 |
| Human Resources | R 12 053 309,00 |
| Fleet Management | R 10 802 995,00 |
| Information Technology | R 9 004 680,00 |
| Asset Management | R 8 162 762,00 |
| Housing | R 7 817 791,00 |
| Legal Services | R 7 626 482,00 |
| Solid Waste Disposal (Landfill Sites) | R 7 244 209,00 |
| Fire Fighting and Protection | R 7 068 412,00 |
| Valuation Service | R 5 731 586,00 |
| Supply Chain Management | R 5 082 179,00 |
| Road and Traffic Regulation | R 4 370 629,00 |
| Governance Function | R 3 974 349,00 |
| Property Services | R 3 782 808,00 |
| Storm Water Management | R 3 047 961,00 |
| Tourism | R 2 997 162,00 |
| Project Management Unit | R 2 818 907,00 |
| Disaster Management | R 1 217 070,00 |
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 | 3,639% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 11,57 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 3,125% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |