Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
Municipality directoryEvidence note 01 Evidence note 02
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 / KZN271
Umhlabuyalingana
A closer look at the financial evidence behind your local government.
Reported expenditureR 348,9M2023/24
Reported revenueR 279,4MRevenue is not necessarily cash collected
Maintenance ratioNot reportedRepairs and maintenance relative to the asset base
Cash coverage3,989 monthsLiquidity indicator
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 271,8M | R 257,1M |
| 2023/24 | R 348,9M | R 279,4M |
| 2024/25 | R 318,3M | R 307,9M |
Maintenance over time
No reported values are available for this chart.
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 |
|---|---|
| Community Halls and Facilities | R 36 013 488,00 |
| Asset Management | R 32 602 050,00 |
| Finance | R 31 932 198,00 |
| Roads | R 30 177 046,00 |
| Mayor and Council | R 28 177 915,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 24 360 680,00 |
| Electricity | R 20 112 464,00 |
| Fleet Management | R 19 043 302,00 |
| Security Services | R 17 569 133,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 14 536 196,00 |
| Administrative and Corporate Support | R 13 960 893,00 |
| Human Resources | R 12 552 146,00 |
| Road and Traffic Regulation | R 11 983 852,00 |
| Solid Waste Removal | R 8 440 150,00 |
| Disaster Management | R 7 390 889,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 7 379 026,00 |
| Governance Function | R 6 008 194,00 |
| Water Distribution | R 5 559 570,00 |
| Libraries and Archives | R 4 529 005,00 |
| Street Cleaning | R 3 518 169,00 |
| Beaches and Jetties | R 2 338 097,00 |
| Information Technology | R 1 855 144,00 |
| Legal Services | R 1 613 526,00 |
| Project Management Unit | R 1 289 621,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 239 840,00 |
| Cultural Matters | R 1 183 231,00 |
| Education | R 730 450,00 |
| Fire Fighting and Protection | R 664 910,00 |
| Child Care Facilities | R 505 536,00 |
| Economic Development/Planning | R 487 510,00 |
| Literacy Programmes | R 304 034,00 |
| Tourism | R 237 680,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 195 000,00 |
| Police Forces, Traffic and Street Parking Control | R 190 380,00 |
| Regional Planning and Development | R 138 550,00 |
| Animal Care and Diseases | R 65 487,00 |
Reporting & compliance
The audit record.
Unqualified - 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 - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
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 | Not reported | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,989 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -24,891% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |