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 / KZN252
Newcastle
A closer look at the financial evidence behind your local government.
Reported expenditureR 2,6B2022/23
Reported revenueR 2,1BRevenue is not necessarily cash collected
Maintenance ratio1,09%Repairs and maintenance relative to the asset base
Cash coverage11,391 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 2,6B | R 2,1B |
| 2023/24 | R 2,9B | R 2,4B |
| 2024/25 | R 3,1B | R 2,7B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,09% |
| 2023/24 | 0,939% |
| 2024/25 | 1,612% |
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 657 132 052,00 |
| Water Distribution | R 609 638 385,00 |
| Finance | R 271 757 843,00 |
| Roads | R 203 216 773,00 |
| Sewerage | R 104 347 784,00 |
| Security Services | R 86 959 672,00 |
| Solid Waste Removal | R 83 145 139,00 |
| Community Parks (including Nurseries) | R 68 246 102,00 |
| Mayor and Council | R 65 906 912,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 56 693 209,00 |
| Project Management Unit | R 55 809 648,00 |
| Control of Public Nuisances | R 53 059 756,00 |
| Fire Fighting and Protection | R 44 347 307,00 |
| Administrative and Corporate Support | R 39 227 395,00 |
| Libraries and Archives | R 29 047 706,00 |
| Human Resources | R 23 768 280,00 |
| Informal Settlements | R 22 853 256,00 |
| Supply Chain Management | R 21 302 033,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 19 621 815,00 |
| Information Technology | R 17 422 435,00 |
| Fleet Management | R 16 903 816,00 |
| Housing | R 15 053 864,00 |
| Property Services | R 13 423 216,00 |
| Health Services | R 9 615 960,00 |
| Street Lighting and Signal Systems | R 9 216 938,00 |
| Legal Services | R 7 607 752,00 |
| Community Halls and Facilities | R 7 576 137,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 6 114 559,00 |
| Recreational Facilities | R 5 149 000,00 |
| Economic Development/Planning | R 4 563 148,00 |
| Museums and Art Galleries | R 3 404 224,00 |
| Air Transport | R 2 954 805,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 514 050,00 |
| Governance Function | R 1 837 552,00 |
| Road and Traffic Regulation | R 1 035 019,00 |
| Sports Grounds and Stadiums | R 514 213,00 |
| Public Toilets | R 300 220,00 |
| Risk Management | R 14 964,00 |
| Biodiversity and Landscape | R 6 770,00 |
Reporting & compliance
The audit record.
Unqualified - 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 evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
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 | 1,09% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 11,391 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -25,547% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |