Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
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 206,2M2023/24
Reported revenueR 201,4MRevenue is not necessarily cash collected
Maintenance ratio5,091%Repairs and maintenance relative to the asset base
Cash coverage6,993 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 |
|---|---|
| Community Halls and Facilities | R 36 761 938,00 |
| Human Resources | R 30 667 605,00 |
| Administrative and Corporate Support | R 23 559 740,00 |
| Mayor and Council | R 23 003 084,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 20 103 514,00 |
| Finance | R 18 771 916,00 |
| Solid Waste Removal | R 10 758 034,00 |
| Civil Defence | R 10 257 584,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 8 113 353,00 |
| Fire Fighting and Protection | R 4 965 898,00 |
| Literacy Programmes | R 4 234 742,00 |
| Libraries and Archives | R 3 996 164,00 |
| Economic Development/Planning | R 3 770 790,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 256 427,00 |
| Asset Management | R 2 379 724,00 |
| Roads | R 1 182 027,00 |
| Property Services | R 214 066,00 |
| Disaster Management | R 180 310,00 |
| Solid Waste Disposal (Landfill Sites) | R 28 479,00 |
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 | 5,091% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,993 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -2,391% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |