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 / KZN262
uPhongolo
A closer look at the financial evidence behind your local government.
Reported expenditureR 403,4M2023/24
Reported revenueR 322,1MRevenue is not necessarily cash collected
Maintenance ratio0,742%Repairs and maintenance relative to the asset base
Cash coverage-1,854 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 326,8M | R 311,5M |
| 2023/24 | R 403,4M | R 322,1M |
| 2024/25 | R 428,2M | R 357,2M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,519% |
| 2023/24 | 0,742% |
| 2024/25 | 0,665% |
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 |
|---|---|
| Roads | R 58 179 306,00 |
| Electricity | R 56 299 181,00 |
| Finance | R 45 294 344,00 |
| Housing | R 40 259 266,00 |
| Solid Waste Removal | R 30 238 605,00 |
| Community Halls and Facilities | R 27 724 871,00 |
| Administrative and Corporate Support | R 23 819 075,00 |
| Police Forces, Traffic and Street Parking Control | R 19 120 931,00 |
| Human Resources | R 18 709 879,00 |
| Mayor and Council | R 17 485 796,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 16 369 266,00 |
| Economic Development/Planning | R 14 249 750,00 |
| Property Services | R 12 568 581,00 |
| Fire Fighting and Protection | R 5 886 142,00 |
| Road and Traffic Regulation | R 5 471 950,00 |
| Libraries and Archives | R 4 045 420,00 |
| Information Technology | R 2 351 160,00 |
| Recreational Facilities | R 1 847 955,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 352 703,00 |
| Community Parks (including Nurseries) | R 1 236 188,00 |
| Tourism | R 1 000 961,00 |
| Project Management Unit | R 221 224,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 002,00 |
| Asset Management | -R 291 588,00 |
Reporting & compliance
The audit record.
Unqualified - 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 evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceUnqualified - Emphasis of Matter items
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 | 0,742% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -1,854 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -25,265% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |