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 / KZN245
Umvoti
A closer look at the financial evidence behind your local government.
Reported expenditureR 507,9M2024/25
Reported revenueR 436,3MRevenue is not necessarily cash collected
Maintenance ratio1,878%Repairs and maintenance relative to the asset base
Cash coverage37,729 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 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 138 007 605,00 |
| Police Forces, Traffic and Street Parking Control | R 60 288 196,00 |
| Finance | R 51 366 240,00 |
| Economic Development/Planning | R 50 183 575,00 |
| Mayor and Council | R 43 328 966,00 |
| Community Parks (including Nurseries) | R 42 295 933,00 |
| Roads | R 42 194 909,00 |
| Administrative and Corporate Support | R 23 089 949,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 15 940 158,00 |
| Community Halls and Facilities | R 13 803 618,00 |
| Street Cleaning | R 10 035 893,00 |
| Human Resources | R 5 779 875,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 654 991,00 |
| Libraries and Archives | R 2 069 073,00 |
| Information Technology | R 1 270 891,00 |
| Fire Fighting and Protection | R 1 171 499,00 |
| Street Lighting and Signal Systems | R 1 052 750,00 |
| Storm Water Management | R 998 831,00 |
| Licensing and Control of Animals | R 931 697,00 |
| Sports Grounds and Stadiums | R 477 536,00 |
| Museums and Art Galleries | R 260 000,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 248 000,00 |
| Fleet Management | R 201 316,00 |
| Asset Management | R 132 518,00 |
| Housing | R 80 941,00 |
| Solid Waste Removal | R 51 780,00 |
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 | 1,878% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 37,729 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -16,403% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |