Review source values
Reported asset values, cash or the repairs-to-asset ratio triggered a quality check. An unusual asset base or a source classification change may explain this. Raw arithmetic remains visible; the resilience score is withheld.
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 / KZN261
eDumbe
A closer look at the financial evidence behind your local government.
Reported expenditureR 238,4M2023/24
Reported revenueR 274,4MRevenue is not necessarily cash collected
Maintenance ratio1,642%Repairs and maintenance relative to the asset base
Cash coverage-21,794 monthsLiquidity indicator
Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 195,6M | R 181,5M |
| 2023/24 | R 238,4M | R 274,4M |
| 2024/25 | R 243,9M | R 214,1M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,62% |
| 2023/24 | 1,642% |
| 2024/25 | 2,383% |
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 |
|---|---|
| Finance | R 80 098 630,00 |
| Electricity | R 45 109 053,00 |
| Administrative and Corporate Support | R 38 816 437,00 |
| Economic Development/Planning | R 22 797 281,00 |
| Community Halls and Facilities | R 15 655 764,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 13 126 293,00 |
| Mayor and Council | R 11 493 801,00 |
| Libraries and Archives | R 3 676 877,00 |
| Roads | R 2 470 138,00 |
| Aged Care | R 2 142 462,00 |
| Road and Traffic Regulation | R 1 159 613,00 |
| Information Technology | R 554 587,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 543 919,00 |
| Legal Services | R 456 457,00 |
| Police Forces, Traffic and Street Parking Control | R 188 620,00 |
| Project Management Unit | R 76 298,00 |
| Asset Management | R 34 892,00 |
| Fire Fighting and Protection | R 16 371,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Source link unavailableQualified
Audit evidenceQualified
Source link unavailableQualified
Source link unavailableUnqualified - 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 evidenceDisclaimer of opinion
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 | 1,642% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -21,794 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 13,099% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |