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 Evidence note 04
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 243,9M2024/25
Reported revenueR 214,1MRevenue is not necessarily cash collected
Maintenance ratio2,383%Repairs and maintenance relative to the asset base
Cash coverage-5,558 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.
Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 72 300 579,00 |
| Electricity | R 55 413 806,00 |
| Administrative and Corporate Support | R 40 323 270,00 |
| Economic Development/Planning | R 24 524 029,00 |
| Community Halls and Facilities | R 15 268 479,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 12 741 057,00 |
| Mayor and Council | R 12 042 667,00 |
| Libraries and Archives | R 4 125 368,00 |
| Roads | R 2 452 345,00 |
| Aged Care | R 1 862 138,00 |
| Legal Services | R 1 448 199,00 |
| Information Technology | R 870 860,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 728 175,00 |
| Project Management Unit | R 263 376,00 |
| Animal Care and Diseases | R 36 850,00 |
| Fire Fighting and Protection | R 29 850,00 |
| Road and Traffic Regulation | -R 511 044,00 |
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 | 2,383% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -5,558 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -13,954% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |