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 / KZN252
Newcastle
A closer look at the financial evidence behind your local government.
Reported expenditureR 3,1B2024/25
Reported revenueR 2,7BRevenue is not necessarily cash collected
Maintenance ratio1,612%Repairs and maintenance relative to the asset base
Cash coverage6,984 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 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 887 005 627,00 |
| Water Distribution | R 598 470 998,00 |
| Finance | R 274 908 683,00 |
| Roads | R 243 475 283,00 |
| Sewerage | R 239 655 689,00 |
| Solid Waste Removal | R 137 054 241,00 |
| Security Services | R 107 247 433,00 |
| Control of Public Nuisances | R 84 455 579,00 |
| Community Parks (including Nurseries) | R 65 130 136,00 |
| Mayor and Council | R 59 308 225,00 |
| Project Management Unit | R 56 871 497,00 |
| Fire Fighting and Protection | R 50 698 557,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 48 942 020,00 |
| Administrative and Corporate Support | R 42 481 552,00 |
| Libraries and Archives | R 31 639 420,00 |
| Human Resources | R 30 340 958,00 |
| Information Technology | R 26 162 029,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 19 827 458,00 |
| Supply Chain Management | R 15 857 764,00 |
| Housing | R 14 048 112,00 |
| Fleet Management | R 13 418 458,00 |
| Informal Settlements | R 12 428 493,00 |
| Health Services | R 10 589 360,00 |
| Community Halls and Facilities | R 8 853 838,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 7 775 451,00 |
| Street Lighting and Signal Systems | R 7 388 802,00 |
| Recreational Facilities | R 7 166 316,00 |
| Governance Function | R 7 079 519,00 |
| Legal Services | R 7 051 593,00 |
| Economic Development/Planning | R 5 302 900,00 |
| Air Transport | R 4 569 620,00 |
| Road and Traffic Regulation | R 3 598 462,00 |
| Museums and Art Galleries | R 3 280 260,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 893 906,00 |
| Property Services | R 1 737 674,00 |
| Sports Grounds and Stadiums | R 398 387,00 |
| Public Toilets | R 209 191,00 |
| Asset Management | R 164 415,00 |
| Risk Management | R 68 175,00 |
| Biodiversity and Landscape | R 3 030,00 |
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 | 1,612% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,984 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -17,502% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |