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 326,8M2022/23
Reported revenueR 311,5MRevenue is not necessarily cash collected
Maintenance ratio0,519%Repairs and maintenance relative to the asset base
Cash coverage-7,036 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 |
|---|---|
| Finance | R 56 004 339,00 |
| Electricity | R 41 473 326,00 |
| Roads | R 31 089 551,00 |
| Community Halls and Facilities | R 26 490 001,00 |
| Police Forces, Traffic and Street Parking Control | R 21 682 222,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 21 305 841,00 |
| Administrative and Corporate Support | R 21 116 159,00 |
| Human Resources | R 18 394 704,00 |
| Fire Fighting and Protection | R 18 268 410,00 |
| Mayor and Council | R 16 075 508,00 |
| Solid Waste Removal | R 12 873 108,00 |
| Economic Development/Planning | R 12 676 640,00 |
| Property Services | R 10 729 015,00 |
| Road and Traffic Regulation | R 4 839 443,00 |
| Libraries and Archives | R 3 571 091,00 |
| Recreational Facilities | R 2 017 603,00 |
| Information Technology | R 1 885 105,00 |
| Housing | R 1 640 040,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 227 311,00 |
| Tourism | R 960 631,00 |
| Asset Management | R 887 803,00 |
| Project Management Unit | R 749 709,00 |
| Community Parks (including Nurseries) | R 564 866,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 215 381,00 |
| Disaster Management | R 106 133,00 |
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 | 0,519% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -7,036 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -4,936% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |