Review source values
Reported asset values, cash or the repairs-to-asset ratio triggered a quality check. An unusual asset base or a source classification change may explain this. Raw arithmetic remains visible; the resilience score is withheld.
Municipality directoryEvidence note 01 Evidence note 02 Evidence note 03
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 325,1M2023/24
Reported revenueR 284,2MRevenue is not necessarily cash collected
Maintenance ratio5,455%Repairs and maintenance relative to the asset base
Cash coverage-12,38 monthsLiquidity indicator
Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
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 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 75 204 841,00 |
| Electricity | R 53 809 174,00 |
| Roads | R 48 366 160,00 |
| Administrative and Corporate Support | R 39 725 234,00 |
| Economic Development/Planning | R 17 018 662,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 16 544 179,00 |
| Mayor and Council | R 16 523 805,00 |
| Solid Waste Removal | R 12 497 737,00 |
| Fire Fighting and Protection | R 10 820 522,00 |
| Civil Defence | R 7 817 248,00 |
| Libraries and Archives | R 6 138 605,00 |
| Information Technology | R 5 849 859,00 |
| Governance Function | R 4 257 324,00 |
| Supply Chain Management | R 3 408 023,00 |
| Asset Management | R 2 558 053,00 |
| Human Resources | R 2 498 551,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 339 609,00 |
| Public Toilets | R 2 280 610,00 |
| Risk Management | R 461 090,00 |
| Community Halls and Facilities | -R 2 995 368,00 |
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 | 5,455% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -12,38 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -14,391% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |