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 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 554,4M2024/25
Reported revenueR 425,4MRevenue is not necessarily cash collected
Maintenance ratio3,226%Repairs and maintenance relative to the asset base
Cash coverage5,869 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 248 865 726,00 |
| Finance | R 48 213 951,00 |
| Administrative and Corporate Support | R 47 959 760,00 |
| Roads | R 32 008 811,00 |
| Solid Waste Removal | R 30 639 355,00 |
| Road and Traffic Regulation | R 16 689 658,00 |
| Asset Management | R 12 654 717,00 |
| Economic Development/Planning | R 12 376 734,00 |
| Community Parks (including Nurseries) | R 12 323 672,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 11 377 800,00 |
| Mayor and Council | R 11 203 748,00 |
| Libraries and Archives | R 10 814 321,00 |
| Information Technology | R 9 387 053,00 |
| Fire Fighting and Protection | R 7 209 046,00 |
| Legal Services | R 6 592 305,00 |
| Community Halls and Facilities | R 5 397 204,00 |
| Human Resources | R 4 913 888,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 4 785 192,00 |
| Museums and Art Galleries | R 4 231 803,00 |
| Police Forces, Traffic and Street Parking Control | R 3 718 268,00 |
| Supply Chain Management | R 3 255 927,00 |
| Disaster Management | R 2 800 823,00 |
| Street Lighting and Signal Systems | R 2 214 082,00 |
| Storm Water Management | R 1 383 235,00 |
| Street Cleaning | R 969 773,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 922 219,00 |
| Recreational Facilities | R 459 597,00 |
| Air Transport | R 418 974,00 |
| Public Toilets | R 241 414,00 |
| Solid Waste Disposal (Landfill Sites) | R 125 808,00 |
| Property Services | R 112 883,00 |
| Control of Public Nuisances | R 64 986,00 |
| Housing | R 50 759,00 |
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 | 3,226% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 5,869 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -30,308% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |