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 / KZN275
Mtubatuba
A closer look at the financial evidence behind your local government.
Reported expenditureR 369,3M2024/25
Reported revenueR 346,1MRevenue is not necessarily cash collected
Maintenance ratio0,894%Repairs and maintenance relative to the asset base
Cash coverage4,088 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 60 992 904,00 |
| Finance | R 52 603 985,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 45 666 697,00 |
| Roads | R 38 900 150,00 |
| Community Halls and Facilities | R 38 535 064,00 |
| Solid Waste Removal | R 28 378 672,00 |
| Mayor and Council | R 24 765 263,00 |
| Police Forces, Traffic and Street Parking Control | R 20 089 036,00 |
| Asset Management | R 11 531 521,00 |
| Fire Fighting and Protection | R 9 312 320,00 |
| Libraries and Archives | R 9 178 254,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 6 600 140,00 |
| Economic Development/Planning | R 4 828 200,00 |
| Storm Water Management | R 4 485 931,00 |
| Human Resources | R 4 091 791,00 |
| Licensing and Control of Animals | R 2 018 018,00 |
| Recreational Facilities | R 1 554 855,00 |
| Waste Water Treatment | R 1 397 059,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 1 380 023,00 |
| Child Care Facilities | R 1 254 739,00 |
| Recycling | R 793 670,00 |
| Information Technology | R 493 728,00 |
| Disaster Management | R 406 500,00 |
| Electricity | R 10 060,00 |
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 | 0,894% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 4,088 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -6,702% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |