Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
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 / KZN275
Mtubatuba
A closer look at the financial evidence behind your local government.
Reported expenditureR 356,8M2022/23
Reported revenueR 303,8MRevenue is not necessarily cash collected
Maintenance ratio2,185%Repairs and maintenance relative to the asset base
Cash coverage0,262 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 356,8M | R 303,8M |
| 2023/24 | R 354,2M | R 392,6M |
| 2024/25 | R 369,3M | R 346,1M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,185% |
| 2023/24 | 0,865% |
| 2024/25 | 0,894% |
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 |
|---|---|
| Administrative and Corporate Support | R 79 873 705,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 46 397 580,00 |
| Roads | R 44 756 822,00 |
| Community Halls and Facilities | R 41 768 544,00 |
| Finance | R 34 120 679,00 |
| Mayor and Council | R 25 021 438,00 |
| Solid Waste Removal | R 19 108 426,00 |
| Police Forces, Traffic and Street Parking Control | R 16 298 368,00 |
| Asset Management | R 11 755 281,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 5 815 090,00 |
| Libraries and Archives | R 5 586 873,00 |
| Licensing and Control of Animals | R 5 283 753,00 |
| Human Resources | R 4 671 175,00 |
| Fire Fighting and Protection | R 4 478 004,00 |
| Economic Development/Planning | R 3 244 780,00 |
| Electricity | R 2 310 332,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 1 932 350,00 |
| Recreational Facilities | R 1 325 361,00 |
| Animal Care and Diseases | R 898 184,00 |
| Information Technology | R 803 586,00 |
| Waste Water Treatment | R 418 630,00 |
| Storm Water Management | R 214 658,00 |
| Street Cleaning | R 170 246,00 |
| Recycling | R 162 609,00 |
| Disaster Management | R 161 905,00 |
| Solid Waste Disposal (Landfill Sites) | R 104 348,00 |
| Sports Grounds and Stadiums | R 48 125,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 20 280,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Source link unavailableQualified
Audit evidenceQualified
Audit evidenceQualified
Source link unavailableQualified
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 evidenceQualified
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 | 2,185% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,262 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -17,446% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |