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 / KZN272
Jozini
A closer look at the financial evidence behind your local government.
Reported expenditureR 393,9M2023/24
Reported revenueR 329,3MRevenue is not necessarily cash collected
Maintenance ratio0,712%Repairs and maintenance relative to the asset base
Cash coverage4,845 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 415,9M | R 294,8M |
| 2023/24 | R 393,9M | R 329,3M |
| 2024/25 | R 360,3M | R 338M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,816% |
| 2023/24 | 0,712% |
| 2024/25 | 0,238% |
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 46 193 580,00 |
| Economic Development/Planning | R 45 226 136,00 |
| Finance | R 41 277 668,00 |
| Administrative and Corporate Support | R 32 146 173,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 28 647 481,00 |
| Mayor and Council | R 27 102 605,00 |
| Human Resources | R 24 961 616,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 21 225 047,00 |
| Electricity | R 18 742 084,00 |
| Fire Fighting and Protection | R 16 306 979,00 |
| Roads | R 15 808 563,00 |
| Asset Management | R 8 439 027,00 |
| Libraries and Archives | R 8 319 937,00 |
| Fleet Management | R 8 136 572,00 |
| Project Management Unit | R 7 232 046,00 |
| Control of Public Nuisances | R 5 955 866,00 |
| Information Technology | R 5 753 989,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 5 629 940,00 |
| Supply Chain Management | R 5 420 628,00 |
| Solid Waste Removal | R 3 814 530,00 |
| Disaster Management | R 2 528 652,00 |
| Cultural Matters | R 2 447 183,00 |
| Sports Grounds and Stadiums | R 2 072 472,00 |
| Water Distribution | R 1 733 742,00 |
| Education | R 1 571 006,00 |
| Governance Function | R 1 395 867,00 |
| Housing | R 1 373 245,00 |
| Tourism | R 1 086 925,00 |
| Road and Traffic Regulation | R 918 260,00 |
| Licensing and Control of Animals | R 617 697,00 |
| Animal Care and Diseases | R 404 800,00 |
| Police Forces, Traffic and Street Parking Control | R 329 759,00 |
| Legal Services | R 268 667,00 |
| Recreational Facilities | R 187 650,00 |
| Billboards | R 164 400,00 |
| Civil Defence | R 136 451,00 |
| Health Services | R 98 300,00 |
| Theatres | R 88 500,00 |
| Support to Local Municipalities | R 51 304,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 44 464,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 20 885,00 |
| Risk Management | R 7 434,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Source link unavailableQualified
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableQualified
Source link unavailableUnqualified - 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 evidenceQualified
Audit evidenceQualified
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 | 0,712% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 4,845 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -19,613% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |