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 / KZN262
uPhongolo
A closer look at the financial evidence behind your local government.
Reported expenditureR 428,2M2024/25
Reported revenueR 357,2MRevenue is not necessarily cash collected
Maintenance ratio0,665%Repairs and maintenance relative to the asset base
Cash coverage-5,672 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 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 |
|---|---|
| Electricity | R 72 553 527,00 |
| Roads | R 61 156 128,00 |
| Community Halls and Facilities | R 42 013 503,00 |
| Housing | R 36 642 274,00 |
| Finance | R 32 673 900,00 |
| Administrative and Corporate Support | R 31 626 732,00 |
| Human Resources | R 29 007 261,00 |
| Police Forces, Traffic and Street Parking Control | R 22 737 155,00 |
| Mayor and Council | R 18 773 445,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 16 410 703,00 |
| Economic Development/Planning | R 14 112 459,00 |
| Property Services | R 13 819 665,00 |
| Solid Waste Removal | R 6 748 031,00 |
| Road and Traffic Regulation | R 5 515 223,00 |
| Fire Fighting and Protection | R 4 825 083,00 |
| Libraries and Archives | R 4 389 689,00 |
| Fleet Management | R 3 322 935,00 |
| Information Technology | R 2 676 557,00 |
| Recreational Facilities | R 2 541 533,00 |
| Solid Waste Disposal (Landfill Sites) | R 2 154 584,00 |
| Asset Management | R 1 223 252,00 |
| Tourism | R 1 003 496,00 |
| Community Parks (including Nurseries) | R 922 504,00 |
| Storm Water Management | R 529 951,00 |
| Project Management Unit | R 335 822,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 284 764,00 |
| Water Distribution | R 200 936,00 |
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 | 0,665% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -5,672 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -19,89% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |