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 Evidence note 03
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 318,3M2024/25
Reported revenueR 307,9MRevenue is not necessarily cash collected
Maintenance ratioNot reportedRepairs and maintenance relative to the asset base
Cash coverage4,828 monthsLiquidity indicator
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 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 |
|---|---|
| Mayor and Council | R 34 908 087,00 |
| Finance | R 33 264 630,00 |
| Community Halls and Facilities | R 29 445 070,00 |
| Asset Management | R 28 951 829,00 |
| Roads | R 24 579 906,00 |
| Security Services | R 21 415 818,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 21 025 933,00 |
| Fleet Management | R 19 044 572,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 17 882 875,00 |
| Human Resources | R 12 871 399,00 |
| Electricity | R 12 428 573,00 |
| Road and Traffic Regulation | R 11 662 069,00 |
| Administrative and Corporate Support | R 11 032 850,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 9 910 138,00 |
| Disaster Management | R 6 740 656,00 |
| Libraries and Archives | R 4 213 998,00 |
| Street Cleaning | R 3 680 946,00 |
| Governance Function | R 3 280 766,00 |
| Central City Improvement District | R 2 336 069,00 |
| Information Technology | R 2 248 778,00 |
| Legal Services | R 2 074 086,00 |
| Project Management Unit | R 1 361 647,00 |
| Economic Development/Planning | R 1 172 981,00 |
| Literacy Programmes | R 1 003 295,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 746 160,00 |
| Water Distribution | R 384 990,00 |
| Cultural Matters | R 377 200,00 |
| Solid Waste Disposal (Landfill Sites) | R 204 987,00 |
| Education | R 67 850,00 |
| Agricultural | R 58 425,00 |
| Child Care Facilities | R 25 000,00 |
| Property Services | R 20 177,00 |
| Solid Waste Removal | -R 93 692,00 |
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 | 4,828 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -3,374% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |