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 2,9B2023/24
Reported revenueR 2,4BRevenue is not necessarily cash collected
Maintenance ratio0,939%Repairs and maintenance relative to the asset base
Cash coverage8,718 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 809 059 749,00 |
| Water Distribution | R 612 529 771,00 |
| Finance | R 262 604 219,00 |
| Sewerage | R 206 275 412,00 |
| Roads | R 205 968 743,00 |
| Solid Waste Removal | R 163 686 436,00 |
| Security Services | R 96 960 522,00 |
| Mayor and Council | R 78 770 707,00 |
| Community Parks (including Nurseries) | R 61 376 746,00 |
| Project Management Unit | R 59 037 819,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 48 399 582,00 |
| Fire Fighting and Protection | R 46 914 107,00 |
| Control of Public Nuisances | R 43 756 039,00 |
| Administrative and Corporate Support | R 38 029 549,00 |
| Libraries and Archives | R 29 541 895,00 |
| Human Resources | R 25 551 070,00 |
| Information Technology | R 25 216 577,00 |
| Informal Settlements | R 20 736 761,00 |
| Supply Chain Management | R 18 378 515,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 18 339 191,00 |
| Housing | R 16 424 879,00 |
| Fleet Management | R 9 478 910,00 |
| Health Services | R 9 381 266,00 |
| Community Halls and Facilities | R 8 362 422,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 7 449 641,00 |
| Street Lighting and Signal Systems | R 7 414 946,00 |
| Governance Function | R 6 661 330,00 |
| Economic Development/Planning | R 6 073 877,00 |
| Recreational Facilities | R 6 051 080,00 |
| Legal Services | R 5 609 928,00 |
| Property Services | R 4 736 337,00 |
| Museums and Art Galleries | R 3 011 806,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 060 727,00 |
| Public Toilets | R 207 926,00 |
| Risk Management | R 64 389,00 |
| Road and Traffic Regulation | R 14 813,00 |
| Biodiversity and Landscape | R 3 174,00 |
| Sports Grounds and Stadiums | -R 217 733,00 |
| Air Transport | -R 20 150 909,00 |
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 | 0,939% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 8,718 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -22,312% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |