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 / KZN253
Emadlangeni
A closer look at the financial evidence behind your local government.
Reported expenditureR 172M2024/25
Reported revenueR 136MRevenue is not necessarily cash collected
Maintenance ratio0,331%Repairs and maintenance relative to the asset base
Cash coverage4,711 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 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 47 610 957,00 |
| Administrative and Corporate Support | R 33 641 092,00 |
| Roads | R 13 373 260,00 |
| Fencing and Fences | R 13 017 300,00 |
| Mayor and Council | R 8 203 010,00 |
| Finance | R 6 952 899,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 5 341 021,00 |
| Licensing and Control of Animals | R 5 128 638,00 |
| Fire Fighting and Protection | R 5 042 519,00 |
| Tourism | R 4 378 114,00 |
| Information Technology | R 3 776 968,00 |
| Libraries and Archives | R 2 728 594,00 |
| Recreational Facilities | R 2 720 712,00 |
| Economic Development/Planning | R 2 715 730,00 |
| Solid Waste Removal | R 2 355 062,00 |
| Population Development | R 2 285 400,00 |
| Asset Management | R 2 082 877,00 |
| Disaster Management | R 1 660 258,00 |
| Governance Function | R 1 512 303,00 |
| Development Facilitation | R 1 456 930,00 |
| Legal Services | R 1 442 035,00 |
| Supply Chain Management | R 1 392 280,00 |
| Human Resources | R 1 219 734,00 |
| Community Halls and Facilities | R 903 574,00 |
| Property Services | R 860 048,00 |
| Storm Water Management | R 129 063,00 |
| Literacy Programmes | R 62 620,00 |
| Markets | R 35 056,00 |
| Solid Waste Disposal (Landfill Sites) | R 15 622,00 |
| Taxi Ranks | R 3 579,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 768,00 |
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 | 0,331% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 4,711 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -26,499% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |