Audit not available
The local dataset contains no audit opinion for 2025. This does not mean a clean audit or a failed audit.
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 / KZN272
Jozini
A closer look at the financial evidence behind your local government.
Reported expenditureR 360,3M2024/25
Reported revenueR 338MRevenue is not necessarily cash collected
Maintenance ratio0,238%Repairs and maintenance relative to the asset base
Cash coverage22,384 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 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 43 255 485,00 |
| Community Halls and Facilities | R 42 044 638,00 |
| Administrative and Corporate Support | R 34 505 501,00 |
| Mayor and Council | R 31 597 979,00 |
| Human Resources | R 30 277 642,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 26 441 242,00 |
| Economic Development/Planning | R 23 361 610,00 |
| Fire Fighting and Protection | R 18 165 167,00 |
| Roads | R 16 673 556,00 |
| Libraries and Archives | R 10 743 080,00 |
| Asset Management | R 9 741 977,00 |
| Electricity | R 9 074 512,00 |
| Project Management Unit | R 8 262 748,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 6 666 353,00 |
| Control of Public Nuisances | R 6 355 010,00 |
| Supply Chain Management | R 6 065 881,00 |
| Fleet Management | R 5 966 282,00 |
| Governance Function | R 5 739 491,00 |
| Sports Grounds and Stadiums | R 5 495 483,00 |
| Information Technology | R 4 062 075,00 |
| Solid Waste Removal | R 2 667 449,00 |
| Disaster Management | R 2 193 968,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 2 065 946,00 |
| Housing | R 1 537 196,00 |
| Cultural Matters | R 1 280 003,00 |
| Legal Services | R 1 095 466,00 |
| Tourism | R 939 423,00 |
| Taxi Ranks | R 811 884,00 |
| Animal Care and Diseases | R 583 790,00 |
| Public Toilets | R 551 061,00 |
| Storm Water Management | R 275 308,00 |
| Markets | R 255 785,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 247 154,00 |
| Police Forces, Traffic and Street Parking Control | R 245 266,00 |
| Solid Waste Disposal (Landfill Sites) | R 205 912,00 |
| Indigenous and Customary Law | R 198 900,00 |
| Billboards | R 150 548,00 |
| Road and Traffic Regulation | R 147 271,00 |
| Education | R 100 699,00 |
| Child Care Facilities | R 95 033,00 |
| Risk Management | R 77 143,00 |
| Recreational Facilities | R 37 700,00 |
| Health Services | R 15 988,00 |
| Aged Care | R 11 870,00 |
| Theatres | R 10 500,00 |
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 | 0,238% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 22,384 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -6,607% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |