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 412,8M2022/23
Reported revenueR 363,1MRevenue is not necessarily cash collected
Maintenance ratio2,35%Repairs and maintenance relative to the asset base
Cash coverage15,826 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 94 124 258,00 |
| Roads | R 66 406 334,00 |
| Finance | R 52 222 456,00 |
| Police Forces, Traffic and Street Parking Control | R 42 965 752,00 |
| Mayor and Council | R 41 297 232,00 |
| Economic Development/Planning | R 36 320 984,00 |
| Community Parks (including Nurseries) | R 23 151 615,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 10 903 465,00 |
| Administrative and Corporate Support | R 10 169 419,00 |
| Community Halls and Facilities | R 9 987 849,00 |
| Street Cleaning | R 9 581 760,00 |
| Fire Fighting and Protection | R 6 706 157,00 |
| Libraries and Archives | R 1 854 546,00 |
| Licensing and Control of Animals | R 1 278 616,00 |
| Storm Water Management | R 1 210 242,00 |
| Solid Waste Removal | R 1 090 663,00 |
| Street Lighting and Signal Systems | R 978 421,00 |
| Information Technology | R 944 833,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 893 627,00 |
| Museums and Art Galleries | R 235 000,00 |
| Human Resources | R 210 946,00 |
| Asset Management | R 204 074,00 |
| Fleet Management | R 51 162,00 |
| Housing | R 13 830,00 |
| Solid Waste Disposal (Landfill Sites) | R 4 331,00 |
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 | 2,35% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 15,826 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -13,697% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |