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 / KZN242
Nquthu
A closer look at the financial evidence behind your local government.
Reported expenditureR 275,4M2022/23
Reported revenueR 255MRevenue is not necessarily cash collected
Maintenance ratio2,674%Repairs and maintenance relative to the asset base
Cash coverage5,927 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 275,4M | R 255M |
| 2023/24 | R 325,1M | R 284,2M |
| 2024/25 | R 338,2M | R 334,8M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,674% |
| 2023/24 | 5,455% |
| 2024/25 | 1,785% |
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 |
|---|---|
| Finance | R 51 313 375,00 |
| Electricity | R 45 123 021,00 |
| Administrative and Corporate Support | R 39 517 648,00 |
| Roads | R 22 180 559,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 21 747 095,00 |
| Mayor and Council | R 15 148 007,00 |
| Solid Waste Removal | R 12 253 029,00 |
| Economic Development/Planning | R 11 558 177,00 |
| Community Halls and Facilities | R 11 408 725,00 |
| Fire Fighting and Protection | R 9 005 057,00 |
| Information Technology | R 6 344 704,00 |
| Civil Defence | R 5 693 114,00 |
| Libraries and Archives | R 5 455 056,00 |
| Governance Function | R 4 168 808,00 |
| Human Resources | R 4 033 234,00 |
| Supply Chain Management | R 3 746 714,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 799 106,00 |
| Public Toilets | R 2 189 901,00 |
| Risk Management | R 1 704 133,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Source link unavailableDisclaimer of opinion
Source link unavailableDisclaimer of opinion
Source link unavailableUnqualified - Emphasis of Matter items
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 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 | 2,674% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 5,927 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -7,997% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |