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 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 4,8B2022/23
Reported revenueR 4,6BRevenue is not necessarily cash collected
Maintenance ratio7,018%Repairs and maintenance relative to the asset base
Cash coverage1,213 monthsLiquidity indicator
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 1 468 522 136,00 |
| Water Distribution | R 1 257 977 867,00 |
| Information Technology | R 229 771 093,00 |
| Roads | R 191 288 723,00 |
| Housing | R 146 897 145,00 |
| Sewerage | R 122 052 882,00 |
| Finance | R 116 679 247,00 |
| Solid Waste Removal | R 108 305 531,00 |
| Fleet Management | R 98 209 011,00 |
| Mayor and Council | R 97 140 609,00 |
| Community Halls and Facilities | R 83 847 533,00 |
| Fire Fighting and Protection | R 76 963 274,00 |
| Community Parks (including Nurseries) | R 73 405 441,00 |
| Waste Water Treatment | R 64 262 924,00 |
| Police Forces, Traffic and Street Parking Control | R 62 000 879,00 |
| Street Lighting and Signal Systems | R 42 434 251,00 |
| Human Resources | R 41 196 466,00 |
| Recreational Facilities | R 33 452 388,00 |
| Sports Grounds and Stadiums | R 31 181 530,00 |
| Storm Water Management | R 30 913 910,00 |
| Street Cleaning | R 30 552 633,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 29 908 641,00 |
| Project Management Unit | R 29 310 870,00 |
| Security Services | R 27 748 818,00 |
| Libraries and Archives | R 26 919 335,00 |
| Supply Chain Management | R 24 441 158,00 |
| Economic Development/Planning | R 23 110 672,00 |
| Air Transport | R 22 751 642,00 |
| Administrative and Corporate Support | R 21 554 386,00 |
| Water Treatment | R 17 831 030,00 |
| Beaches and Jetties | R 17 286 111,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 15 968 522,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 15 835 248,00 |
| Road and Traffic Regulation | R 14 167 743,00 |
| Governance Function | R 13 467 041,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 11 766 355,00 |
| Legal Services | R 7 315 122,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 6 023 198,00 |
| Cultural Matters | R 4 846 882,00 |
| Pollution Control | R 4 838 438,00 |
| Health Services | R 4 100 817,00 |
| Development Facilitation | R 3 854 418,00 |
| Risk Management | R 3 680 739,00 |
| Taxi Ranks | R 3 480 475,00 |
| Disaster Management | R 3 255 727,00 |
| Museums and Art Galleries | R 2 870 442,00 |
| Valuation Service | R 2 424 511,00 |
| Tourism | R 2 167 536,00 |
| Public Toilets | R 2 130 282,00 |
| Asset Management | R 1 907 383,00 |
| Billboards | R 1 367 796,00 |
| Licensing and Regulation | R 872 248,00 |
| Licensing and Control of Animals | R 765 600,00 |
| Property Services | -R 1 436 877,00 |
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 | 7,018% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 1,213 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -3,426% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |