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 / KZN266
Ulundi
A closer look at the financial evidence behind your local government.
Reported expenditureR 625M2023/24
Reported revenueR 490MRevenue is not necessarily cash collected
Maintenance ratio2,036%Repairs and maintenance relative to the asset base
Cash coverage20,435 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 510,1M | R 407,4M |
| 2023/24 | R 625M | R 490M |
| 2024/25 | R 642M | R 530,8M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,296% |
| 2023/24 | 2,036% |
| 2024/25 | 6,259% |
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 235 366 927,00 |
| Finance | R 74 561 329,00 |
| Civil Defence | R 43 733 332,00 |
| Roads | R 36 884 753,00 |
| Community Halls and Facilities | R 32 419 352,00 |
| Administrative and Corporate Support | R 32 139 951,00 |
| Mayor and Council | R 26 751 994,00 |
| Asset Management | R 26 665 775,00 |
| Sports Grounds and Stadiums | R 18 588 257,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 11 850 943,00 |
| Economic Development/Planning | R 10 477 059,00 |
| Fleet Management | R 9 962 478,00 |
| Solid Waste Removal | R 9 854 027,00 |
| Property Services | R 9 075 573,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 8 378 381,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 7 499 578,00 |
| Cleansing | R 6 823 434,00 |
| Human Resources | R 4 887 370,00 |
| Legal Services | R 3 634 516,00 |
| Governance Function | R 3 522 058,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 212 402,00 |
| Supply Chain Management | R 1 827 643,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 1 536 948,00 |
| Licensing and Control of Animals | R 1 412 500,00 |
| Education | R 1 365 468,00 |
| Information Technology | R 771 653,00 |
| Community Parks (including Nurseries) | R 623 951,00 |
| Recycling | R 596 120,00 |
| Pollution Control | R 527 357,00 |
| Disaster Management | R 325 331,00 |
| Libraries and Archives | R 240 153,00 |
| Fire Fighting and Protection | R 167 571,00 |
| Health Services | R 98 277,00 |
| Housing | R 71 558,00 |
| Literacy Programmes | R 56 534,00 |
| Markets | R 42 479,00 |
| Recreational Facilities | R 18 191,00 |
| Risk Management | R 16 038,00 |
| Valuation Service | R 9 665,00 |
| Taxi Ranks | R 6 996,00 |
| Tourism | R 4 991,00 |
| Agricultural | -R 11 450,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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 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 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 | 2,036% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 20,435 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -27,546% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |