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 / KZN245
Umvoti
A closer look at the financial evidence behind your local government.
Reported expenditureR 444,7M2023/24
Reported revenueR 389,1MRevenue is not necessarily cash collected
Maintenance ratio1,994%Repairs and maintenance relative to the asset base
Cash coverage28,031 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 412,8M | R 363,1M |
| 2023/24 | R 444,7M | R 389,1M |
| 2024/25 | R 507,9M | R 436,3M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,35% |
| 2023/24 | 1,994% |
| 2024/25 | 1,878% |
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 117 834 419,00 |
| Finance | R 56 860 571,00 |
| Mayor and Council | R 48 371 362,00 |
| Police Forces, Traffic and Street Parking Control | R 44 405 551,00 |
| Roads | R 43 316 559,00 |
| Economic Development/Planning | R 38 333 992,00 |
| Community Parks (including Nurseries) | R 22 271 587,00 |
| Administrative and Corporate Support | R 18 897 856,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 998 835,00 |
| Community Halls and Facilities | R 10 832 554,00 |
| Street Cleaning | R 9 824 942,00 |
| Fire Fighting and Protection | R 7 990 373,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 555 942,00 |
| Storm Water Management | R 2 204 332,00 |
| Street Lighting and Signal Systems | R 2 026 680,00 |
| Libraries and Archives | R 1 624 356,00 |
| Licensing and Control of Animals | R 1 162 178,00 |
| Information Technology | R 986 923,00 |
| Solid Waste Removal | R 266 289,00 |
| Museums and Art Galleries | R 249 000,00 |
| Asset Management | R 204 524,00 |
| Sports Grounds and Stadiums | R 183 984,00 |
| Human Resources | R 164 933,00 |
| Fleet Management | R 76 178,00 |
| Solid Waste Disposal (Landfill Sites) | R 61 275,00 |
| Housing | R 32 013,00 |
Reporting & compliance
The audit record.
Unqualified - 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 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 evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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 | 1,994% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 28,031 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -14,293% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |