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
Kwazulu-Natal / B / KZN276
Hlabisa Big Five
A closer look at the financial evidence behind your local government.
Reported expenditureR 221,8M2024/25
Reported revenueR 216,7MRevenue is not necessarily cash collected
Maintenance ratio5,039%Repairs and maintenance relative to the asset base
Cash coverage3,652 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 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 39 424 890,00 |
| Human Resources | R 31 913 370,00 |
| Administrative and Corporate Support | R 25 893 836,00 |
| Mayor and Council | R 21 372 134,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 19 667 523,00 |
| Finance | R 17 840 489,00 |
| Solid Waste Removal | R 12 226 748,00 |
| Civil Defence | R 10 851 143,00 |
| Economic Development/Planning | R 9 743 423,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 8 756 433,00 |
| Fire Fighting and Protection | R 4 971 067,00 |
| Libraries and Archives | R 4 854 292,00 |
| Literacy Programmes | R 4 390 657,00 |
| Asset Management | R 3 763 808,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 560 058,00 |
| Roads | R 1 188 818,00 |
| Cleansing | R 1 162 358,00 |
| Disaster Management | R 1 015 206,00 |
| Property Services | R 236 370,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 907,00 |
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 | 5,039% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 3,652 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -2,389% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |