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 / KZN263
Abaqulusi
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,1B2024/25
Reported revenueR 873,2MRevenue is not necessarily cash collected
Maintenance ratio10,337%Repairs and maintenance relative to the asset base
Cash coverage-0,446 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 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 404 829 941,00 |
| Finance | R 162 495 312,00 |
| Water Treatment | R 68 763 812,00 |
| Roads | R 62 632 263,00 |
| Police Forces, Traffic and Street Parking Control | R 56 042 021,00 |
| Fleet Management | R 48 904 453,00 |
| Waste Water Treatment | R 44 190 221,00 |
| Administrative and Corporate Support | R 40 386 611,00 |
| Mayor and Council | R 27 830 142,00 |
| Water Distribution | R 26 632 768,00 |
| Community Halls and Facilities | R 26 090 867,00 |
| Human Resources | R 17 776 950,00 |
| Solid Waste Removal | R 13 985 723,00 |
| Licensing and Regulation | R 13 426 960,00 |
| Information Technology | R 13 381 364,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 12 500 736,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 7 867 111,00 |
| Governance Function | R 6 887 708,00 |
| Libraries and Archives | R 6 684 344,00 |
| Street Cleaning | R 5 142 629,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 108 061,00 |
| Housing | R 3 853 767,00 |
| Sports Grounds and Stadiums | R 3 178 168,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 3 019 300,00 |
| Community Parks (including Nurseries) | R 1 026 772,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 004 401,00 |
| Museums and Art Galleries | R 743 934,00 |
| Project Management Unit | R 643 259,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 40 189,00 |
| Public Transport | R 1 139,00 |
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 | 10,337% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -0,446 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -24,151% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |