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 2015/16 2014/15 2013/14 2012/13 2011/12 2010/11
Kwazulu-Natal / B / KZN241
Endumeni
A closer look at the financial evidence behind your local government.
Reported expenditureR 456,7M2023/24
Reported revenueR 389,1MRevenue is not necessarily cash collected
Maintenance ratio3,191%Repairs and maintenance relative to the asset base
Cash coverage7,933 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 457,7M | R 341,8M |
| 2023/24 | R 456,7M | R 389,1M |
| 2024/25 | R 554,4M | R 425,4M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,22% |
| 2023/24 | 3,191% |
| 2024/25 | 3,226% |
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 205 907 755,00 |
| Finance | R 49 532 691,00 |
| Administrative and Corporate Support | R 31 334 677,00 |
| Roads | R 25 097 915,00 |
| Road and Traffic Regulation | R 16 316 457,00 |
| Economic Development/Planning | R 13 534 563,00 |
| Asset Management | R 13 342 063,00 |
| Community Parks (including Nurseries) | R 12 685 823,00 |
| Mayor and Council | R 10 164 363,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 9 516 498,00 |
| Community Halls and Facilities | R 9 463 803,00 |
| Libraries and Archives | R 8 079 741,00 |
| Information Technology | R 7 956 409,00 |
| Solid Waste Removal | R 5 948 772,00 |
| Fire Fighting and Protection | R 5 936 034,00 |
| Police Forces, Traffic and Street Parking Control | R 4 223 808,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 3 923 735,00 |
| Museums and Art Galleries | R 3 903 244,00 |
| Supply Chain Management | R 3 767 179,00 |
| Legal Services | R 3 688 967,00 |
| Human Resources | R 2 963 585,00 |
| Disaster Management | R 2 748 563,00 |
| Street Lighting and Signal Systems | R 1 906 158,00 |
| Street Cleaning | R 1 603 524,00 |
| Storm Water Management | R 1 594 748,00 |
| Recreational Facilities | R 403 077,00 |
| Housing | R 345 271,00 |
| Public Toilets | R 289 827,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 232 303,00 |
| Air Transport | R 130 438,00 |
| Property Services | R 111 701,00 |
| Solid Waste Disposal (Landfill Sites) | R 79 946,00 |
Reporting & compliance
The audit record.
Disclaimer of opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
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 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 | 3,191% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 7,933 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -17,375% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |