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 / KZN282
uMhlathuze
A closer look at the financial evidence behind your local government.
Reported expenditureR 5,3B2023/24
Reported revenueR 5BRevenue is not necessarily cash collected
Maintenance ratio4,086%Repairs and maintenance relative to the asset base
Cash coverage0,563 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 4,8B | R 4,6B |
| 2023/24 | R 5,3B | R 5B |
| 2024/25 | R 5,5B | R 5,2B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 7,018% |
| 2023/24 | 4,086% |
| 2024/25 | 6,027% |
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 |
|---|---|
| Electricity | R 1 765 464 879,00 |
| Water Distribution | R 1 159 514 478,00 |
| Information Technology | R 272 971 659,00 |
| Roads | R 214 576 991,00 |
| Housing | R 156 515 407,00 |
| Finance | R 142 339 756,00 |
| Sewerage | R 133 362 403,00 |
| Economic Development/Planning | R 133 036 628,00 |
| Solid Waste Removal | R 107 553 970,00 |
| Mayor and Council | R 100 449 335,00 |
| Fleet Management | R 97 287 290,00 |
| Community Halls and Facilities | R 94 934 513,00 |
| Fire Fighting and Protection | R 84 528 625,00 |
| Waste Water Treatment | R 75 251 540,00 |
| Community Parks (including Nurseries) | R 75 158 627,00 |
| Police Forces, Traffic and Street Parking Control | R 60 544 050,00 |
| Street Lighting and Signal Systems | R 45 589 406,00 |
| Human Resources | R 38 759 089,00 |
| Street Cleaning | R 33 537 280,00 |
| Supply Chain Management | R 32 609 421,00 |
| Storm Water Management | R 32 366 641,00 |
| Security Services | R 32 049 201,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 31 332 431,00 |
| Recreational Facilities | R 29 888 284,00 |
| Libraries and Archives | R 29 799 442,00 |
| Sports Grounds and Stadiums | R 29 143 514,00 |
| Project Management Unit | R 27 454 106,00 |
| Administrative and Corporate Support | R 26 595 401,00 |
| Water Treatment | R 24 848 484,00 |
| Air Transport | R 23 032 807,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 18 029 714,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 16 621 717,00 |
| Beaches and Jetties | R 16 152 545,00 |
| Road and Traffic Regulation | R 14 767 445,00 |
| Governance Function | R 10 768 418,00 |
| Legal Services | R 10 256 489,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 10 219 620,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 6 834 513,00 |
| Health Services | R 5 511 136,00 |
| Development Facilitation | R 4 926 002,00 |
| Risk Management | R 3 810 153,00 |
| Taxi Ranks | R 3 575 988,00 |
| Pollution Control | R 3 297 129,00 |
| Cultural Matters | R 3 091 734,00 |
| Valuation Service | R 3 065 346,00 |
| Museums and Art Galleries | R 2 873 537,00 |
| Property Services | R 2 398 614,00 |
| Tourism | R 2 157 322,00 |
| Disaster Management | R 1 877 009,00 |
| Public Toilets | R 1 639 199,00 |
| Asset Management | R 1 616 888,00 |
| Billboards | R 1 317 900,00 |
| Licensing and Control of Animals | R 783 432,00 |
| Licensing and Regulation | R 371 593,00 |
Reporting & compliance
The audit record.
Unqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
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 | 4,086% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,563 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -4,969% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |