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 Evidence note 03
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 195,6M2022/23
Reported revenueR 181,5MRevenue is not necessarily cash collected
Maintenance ratio1,62%Repairs and maintenance relative to the asset base
Cash coverage-10,886 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.
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 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 49 905 171,00 |
| Electricity | R 39 225 593,00 |
| Administrative and Corporate Support | R 34 065 006,00 |
| Economic Development/Planning | R 23 103 137,00 |
| Community Halls and Facilities | R 15 898 245,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 11 351 478,00 |
| Mayor and Council | R 11 137 141,00 |
| Libraries and Archives | R 3 241 604,00 |
| Aged Care | R 2 316 753,00 |
| Roads | R 1 798 933,00 |
| Legal Services | R 1 503 919,00 |
| Project Management Unit | R 1 195 384,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 500 000,00 |
| Information Technology | R 483 242,00 |
| Fire Fighting and Protection | R 49 940,00 |
| Animal Care and Diseases | R 29 800,00 |
| Asset Management | R 23 870,00 |
| Road and Traffic Regulation | -R 278 532,00 |
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 | 1,62% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -10,886 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -7,742% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |