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 865M2022/23
Reported revenueR 689MRevenue is not necessarily cash collected
Maintenance ratio4,26%Repairs and maintenance relative to the asset base
Cash coverage2,575 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 407 923 706,00 |
| Finance | R 66 116 441,00 |
| Roads | R 47 693 866,00 |
| Water Treatment | R 45 228 682,00 |
| Waste Water Treatment | R 38 439 022,00 |
| Police Forces, Traffic and Street Parking Control | R 35 320 282,00 |
| Administrative and Corporate Support | R 28 018 337,00 |
| Mayor and Council | R 26 754 625,00 |
| Community Halls and Facilities | R 25 718 852,00 |
| Water Distribution | R 25 132 992,00 |
| Fleet Management | R 15 947 379,00 |
| Human Resources | R 14 728 538,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 11 146 354,00 |
| Solid Waste Removal | R 10 583 565,00 |
| Information Technology | R 10 112 674,00 |
| Sports Grounds and Stadiums | R 9 696 690,00 |
| Licensing and Regulation | R 7 830 077,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 7 478 792,00 |
| Solid Waste Disposal (Landfill Sites) | R 6 603 674,00 |
| Governance Function | R 5 417 381,00 |
| Libraries and Archives | R 4 964 831,00 |
| Street Cleaning | R 4 925 221,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 3 085 229,00 |
| Housing | R 2 466 495,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 069 678,00 |
| Museums and Art Galleries | R 973 589,00 |
| Street Lighting and Signal Systems | R 900 630,00 |
| Storm Water Management | R 327 916,00 |
| Project Management Unit | R 189 628,00 |
| Public Transport | R 156 242,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 33 590,00 |
| Tourism | -R 900,00 |
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 | 4,26% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 2,575 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -25,536% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |