Follow the evidence
Compare matched annual figures, audit outcomes and underlying Treasury records before drawing conclusions.
Municipality directoryEvidence note 01
2023/24 2022/23 2021/22 2020/21 2019/20 2018/19 2017/18 2016/17
Kwazulu-Natal / B / KZN276
Hlabisa Big Five
A closer look at the financial evidence behind your local government.
Reported expenditureR 188M2022/23
Reported revenueR 188,7MRevenue is not necessarily cash collected
Maintenance ratio2,792%Repairs and maintenance relative to the asset base
Cash coverage5,46 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 188M | R 188,7M |
| 2023/24 | R 206,2M | R 201,4M |
| 2024/25 | R 221,8M | R 216,7M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,792% |
| 2023/24 | 5,091% |
| 2024/25 | 5,039% |
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 |
|---|---|
| Human Resources | R 31 705 412,00 |
| Community Halls and Facilities | R 26 301 315,00 |
| Administrative and Corporate Support | R 25 060 623,00 |
| Mayor and Council | R 18 897 988,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 18 402 381,00 |
| Finance | R 12 009 316,00 |
| Economic Development/Planning | R 10 705 166,00 |
| Civil Defence | R 10 558 080,00 |
| Solid Waste Removal | R 10 368 670,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 7 469 006,00 |
| Fire Fighting and Protection | R 4 582 712,00 |
| Literacy Programmes | R 3 607 491,00 |
| Libraries and Archives | R 3 243 076,00 |
| Asset Management | R 3 187 599,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 015 082,00 |
| Roads | R 545 349,00 |
| Property Services | R 181 370,00 |
| Disaster Management | R 147 336,00 |
Reporting & compliance
The audit record.
Unqualified - 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 evidenceQualified
Audit evidenceQualified
Source link unavailableUnqualified - 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 | 2,792% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 5,46 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 0,401% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |