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
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 1,4B2024/25
Reported revenueR 1,4BRevenue is not necessarily cash collected
Maintenance ratio3,457%Repairs and maintenance relative to the asset base
Cash coverage10,832 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 564 589 545,00 |
| Mayor and Council | R 237 837 158,00 |
| Roads | R 100 200 220,00 |
| Finance | R 81 310 694,00 |
| Police Forces, Traffic and Street Parking Control | R 73 763 619,00 |
| Solid Waste Removal | R 63 696 957,00 |
| Community Parks (including Nurseries) | R 45 615 080,00 |
| Security Services | R 44 131 787,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 29 367 854,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 24 662 792,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 22 710 666,00 |
| Libraries and Archives | R 17 976 487,00 |
| Administrative and Corporate Support | R 16 729 677,00 |
| Community Halls and Facilities | R 16 542 276,00 |
| Human Resources | R 13 479 393,00 |
| Fleet Management | R 12 461 795,00 |
| Information Technology | R 10 092 004,00 |
| Housing | R 9 802 913,00 |
| Solid Waste Disposal (Landfill Sites) | R 7 805 313,00 |
| Fire Fighting and Protection | R 7 190 770,00 |
| Road and Traffic Regulation | R 5 823 907,00 |
| Supply Chain Management | R 5 809 059,00 |
| Project Management Unit | R 4 988 411,00 |
| Governance Function | R 4 827 107,00 |
| Asset Management | R 4 823 285,00 |
| Tourism | R 4 092 887,00 |
| Storm Water Management | R 3 251 492,00 |
| Valuation Service | R 2 898 179,00 |
| Disaster Management | R 2 562 604,00 |
| Property Services | R 2 452 206,00 |
| Legal Services | R 419 227,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 137 999,00 |
| Water Distribution | -R 34 196,00 |
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 | 3,457% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 10,832 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 0,489% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |