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 / KZN253
Emadlangeni
A closer look at the financial evidence behind your local government.
Reported expenditureR 167,9M2023/24
Reported revenueR 113,2MRevenue is not necessarily cash collected
Maintenance ratio0,836%Repairs and maintenance relative to the asset base
Cash coverage1,329 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 141,5M | R 93,1M |
| 2023/24 | R 167,9M | R 113,2M |
| 2024/25 | R 172M | R 136M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,698% |
| 2023/24 | 0,836% |
| 2024/25 | 0,331% |
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 50 003 303,00 |
| Administrative and Corporate Support | R 27 989 959,00 |
| Roads | R 14 303 137,00 |
| Fencing and Fences | R 10 309 116,00 |
| Mayor and Council | R 6 844 690,00 |
| Community Halls and Facilities | R 6 660 092,00 |
| Finance | R 5 579 695,00 |
| Licensing and Control of Animals | R 4 640 642,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 4 558 969,00 |
| Fire Fighting and Protection | R 4 345 016,00 |
| Tourism | R 4 254 241,00 |
| Information Technology | R 3 499 988,00 |
| Economic Development/Planning | R 2 600 089,00 |
| Libraries and Archives | R 2 384 703,00 |
| Solid Waste Removal | R 2 378 520,00 |
| Solid Waste Disposal (Landfill Sites) | R 2 356 996,00 |
| Recreational Facilities | R 2 183 393,00 |
| Legal Services | R 1 835 980,00 |
| Asset Management | R 1 750 457,00 |
| Population Development | R 1 696 712,00 |
| Development Facilitation | R 1 658 212,00 |
| Disaster Management | R 1 616 231,00 |
| Governance Function | R 1 299 777,00 |
| Human Resources | R 1 212 108,00 |
| Supply Chain Management | R 879 840,00 |
| Property Services | R 820 276,00 |
| Storm Water Management | R 126 671,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 75 250,00 |
| Education | R 41 700,00 |
| Markets | R 31 910,00 |
| Literacy Programmes | R 7 074,00 |
| Taxi Ranks | R 3 958,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
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 - No findings
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 | 0,836% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,329 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -48,303% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |