Review source values
Reported asset values, cash or the repairs-to-asset ratio triggered a quality check. An unusual asset base or a source classification change may explain this. Raw arithmetic remains visible; the resilience score is withheld.
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 / KZN272
Jozini
A closer look at the financial evidence behind your local government.
Reported expenditureR 415,9M2022/23
Reported revenueR 294,8MRevenue is not necessarily cash collected
Maintenance ratio2,816%Repairs and maintenance relative to the asset base
Cash coverage-4,879 monthsLiquidity indicator
Evidence has limits
A resilience score requires all three comparable financial inputs and a source-quality check. Missing or flagged values stay unavailable.
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 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 |
|---|---|
| Finance | R 66 795 335,00 |
| Mayor and Council | R 45 978 232,00 |
| Community Halls and Facilities | R 43 836 584,00 |
| Administrative and Corporate Support | R 34 217 102,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 34 162 270,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 25 431 146,00 |
| Economic Development/Planning | R 24 254 366,00 |
| Project Management Unit | R 20 791 539,00 |
| Roads | R 14 390 336,00 |
| Fire Fighting and Protection | R 14 105 849,00 |
| Fleet Management | R 8 839 159,00 |
| Recreational Facilities | R 8 773 380,00 |
| Libraries and Archives | R 7 380 821,00 |
| Electricity | R 7 340 232,00 |
| Asset Management | R 7 094 945,00 |
| Human Resources | R 7 086 237,00 |
| Disaster Management | R 6 870 435,00 |
| Information Technology | R 6 380 738,00 |
| Control of Public Nuisances | R 6 034 930,00 |
| Solid Waste Removal | R 4 820 487,00 |
| Supply Chain Management | R 4 715 456,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 4 322 218,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 061 691,00 |
| Population Development | R 1 875 185,00 |
| Housing | R 1 613 195,00 |
| Governance Function | R 1 145 729,00 |
| Tourism | R 982 706,00 |
| Health Services | R 953 054,00 |
| Cultural Matters | R 623 400,00 |
| Billboards | R 552 340,00 |
| Licensing and Control of Animals | R 500 322,00 |
| Development Facilitation | R 466 721,00 |
| Aged Care | R 391 110,00 |
| Road and Traffic Regulation | R 341 532,00 |
| Animal Care and Diseases | R 281 360,00 |
| Civil Defence | R 184 975,00 |
| Police Forces, Traffic and Street Parking Control | R 107 242,00 |
| Property Services | R 104 370,00 |
| Solid Waste Disposal (Landfill Sites) | R 75 000,00 |
| Child Care Facilities | R 14 500,00 |
| Legal Services | R 5 209,00 |
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 | 2,816% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | -4,879 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -41,06% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |