Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
Municipality directoryEvidence note 01 Evidence note 02
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 457,7M2022/23
Reported revenueR 341,8MRevenue is not necessarily cash collected
Maintenance ratio1,22%Repairs and maintenance relative to the asset base
Cash coverage0,629 monthsLiquidity indicator
Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
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 179 439 065,00 |
| Administrative and Corporate Support | R 58 181 307,00 |
| Solid Waste Removal | R 43 005 582,00 |
| Finance | R 29 196 464,00 |
| Roads | R 22 722 456,00 |
| Economic Development/Planning | R 14 955 030,00 |
| Community Parks (including Nurseries) | R 14 121 466,00 |
| Mayor and Council | R 10 657 167,00 |
| Police Forces, Traffic and Street Parking Control | R 10 479 003,00 |
| Information Technology | R 9 367 693,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 8 887 405,00 |
| Community Halls and Facilities | R 8 389 790,00 |
| Road and Traffic Regulation | R 7 646 275,00 |
| Libraries and Archives | R 7 167 877,00 |
| Fire Fighting and Protection | R 5 630 180,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 4 035 384,00 |
| Legal Services | R 3 771 395,00 |
| Museums and Art Galleries | R 3 738 593,00 |
| Supply Chain Management | R 3 350 977,00 |
| Human Resources | R 2 740 968,00 |
| Disaster Management | R 2 227 614,00 |
| Street Lighting and Signal Systems | R 2 203 852,00 |
| Street Cleaning | R 1 700 084,00 |
| Storm Water Management | R 1 656 589,00 |
| Asset Management | R 1 171 958,00 |
| Recreational Facilities | R 522 991,00 |
| Public Toilets | R 348 858,00 |
| Housing | R 330 050,00 |
| Air Transport | R 82 797,00 |
| Property Services | R 15 130,00 |
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 | 1,22% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,629 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -33,934% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |