Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
Municipality directoryEvidence note 01
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 / KZN263
Abaqulusi
A closer look at the financial evidence behind your local government.
Reported expenditureR 998,3M2023/24
Reported revenueR 760,7MRevenue is not necessarily cash collected
Maintenance ratio8,195%Repairs and maintenance relative to the asset base
Cash coverage2,572 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 865M | R 689M |
| 2023/24 | R 998,3M | R 760,7M |
| 2024/25 | R 1,1B | R 873,2M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 4,26% |
| 2023/24 | 8,195% |
| 2024/25 | 10,337% |
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 383 361 802,00 |
| Finance | R 161 668 061,00 |
| Water Treatment | R 56 414 765,00 |
| Roads | R 53 680 216,00 |
| Police Forces, Traffic and Street Parking Control | R 43 918 536,00 |
| Waste Water Treatment | R 39 216 583,00 |
| Water Distribution | R 37 619 626,00 |
| Mayor and Council | R 35 883 543,00 |
| Administrative and Corporate Support | R 33 834 199,00 |
| Community Halls and Facilities | R 21 683 266,00 |
| Fleet Management | R 17 355 906,00 |
| Human Resources | R 13 168 754,00 |
| Solid Waste Removal | R 12 066 720,00 |
| Information Technology | R 12 013 887,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 11 971 925,00 |
| Sports Grounds and Stadiums | R 10 530 648,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 10 186 957,00 |
| Solid Waste Disposal (Landfill Sites) | R 9 841 902,00 |
| Licensing and Regulation | R 8 108 895,00 |
| Governance Function | R 6 304 378,00 |
| Libraries and Archives | R 6 302 031,00 |
| Street Cleaning | R 4 744 885,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 3 265 910,00 |
| Housing | R 2 980 363,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 599 922,00 |
| Museums and Art Galleries | R 679 321,00 |
| Street Lighting and Signal Systems | R 2 578,00 |
| Public Transport | -R 153 405,00 |
Reporting & compliance
The audit record.
Unqualified - 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 evidenceQualified
Audit evidenceQualified
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 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 | 8,195% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,572 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -31,223% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |