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 / KZN242
Nquthu
A closer look at the financial evidence behind your local government.
Reported expenditureR 338,2M2024/25
Reported revenueR 334,8MRevenue is not necessarily cash collected
Maintenance ratio1,785%Repairs and maintenance relative to the asset base
Cash coverage3,728 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 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 83 859 258,00 |
| Electricity | R 76 485 432,00 |
| Administrative and Corporate Support | R 43 849 045,00 |
| Economic Development/Planning | R 18 009 141,00 |
| Mayor and Council | R 17 066 859,00 |
| Roads | R 16 042 432,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 14 342 835,00 |
| Solid Waste Removal | R 14 297 741,00 |
| Fire Fighting and Protection | R 10 024 757,00 |
| Civil Defence | R 7 618 464,00 |
| Information Technology | R 7 212 243,00 |
| Community Halls and Facilities | R 6 916 481,00 |
| Libraries and Archives | R 6 761 098,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 3 551 155,00 |
| Supply Chain Management | R 3 529 534,00 |
| Governance Function | R 3 282 456,00 |
| Human Resources | R 3 181 813,00 |
| Public Toilets | R 2 158 676,00 |
| Risk Management | R 227 756,00 |
| Asset Management | -R 225 328,00 |
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 | 1,785% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,728 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -1,011% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |