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 510,1M2022/23
Reported revenueR 407,4MRevenue is not necessarily cash collected
Maintenance ratio1,296%Repairs and maintenance relative to the asset base
Cash coverage22,279 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 138 946 177,00 |
| Roads | R 87 891 817,00 |
| Finance | R 84 205 431,00 |
| Civil Defence | R 45 463 445,00 |
| Administrative and Corporate Support | R 29 226 777,00 |
| Mayor and Council | R 23 029 578,00 |
| Community Halls and Facilities | R 22 583 091,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 12 524 640,00 |
| Solid Waste Removal | R 11 391 341,00 |
| Economic Development/Planning | R 10 892 154,00 |
| Fleet Management | R 10 561 872,00 |
| Human Resources | R 9 396 895,00 |
| Cleansing | R 6 491 993,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 878 950,00 |
| Governance Function | R 2 491 475,00 |
| Supply Chain Management | R 1 962 605,00 |
| Sports Grounds and Stadiums | R 1 369 798,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 1 364 876,00 |
| Legal Services | R 1 289 654,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 156 462,00 |
| Recycling | R 1 012 500,00 |
| Asset Management | R 787 228,00 |
| Information Technology | R 783 387,00 |
| Licensing and Control of Animals | R 750 000,00 |
| Pollution Control | R 493 595,00 |
| Fire Fighting and Protection | R 463 830,00 |
| Community Parks (including Nurseries) | R 430 733,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 348 929,00 |
| Taxi Ranks | R 264 106,00 |
| Markets | R 249 474,00 |
| Libraries and Archives | R 195 062,00 |
| Cultural Matters | R 118 661,00 |
| Education | R 114 471,00 |
| Agricultural | R 64 000,00 |
| Literacy Programmes | R 42 779,00 |
| Recreational Facilities | R 35 250,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 27 426,00 |
| Tourism | R 23 489,00 |
| Housing | R 3 991,00 |
| Property Services | -R 1 243 683,00 |
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 | 1,296% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 22,279 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -25,208% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |