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 Evidence note 03
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 5,5B2024/25
Reported revenueR 5,2BRevenue is not necessarily cash collected
Maintenance ratio6,027%Repairs and maintenance relative to the asset base
Cash coverage0,556 monthsLiquidity indicator
Short cash runway
Year-end cash covered less than one month of reported operating expenditure. Review the financial statements for context.
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 2 082 440 514,00 |
| Water Distribution | R 1 261 768 297,00 |
| Information Technology | R 273 539 150,00 |
| Roads | R 201 846 765,00 |
| Finance | R 147 413 672,00 |
| Sewerage | R 133 317 401,00 |
| Solid Waste Removal | R 113 695 196,00 |
| Community Halls and Facilities | R 102 933 507,00 |
| Mayor and Council | R 98 999 278,00 |
| Fleet Management | R 91 361 221,00 |
| Waste Water Treatment | R 86 514 279,00 |
| Fire Fighting and Protection | R 84 878 389,00 |
| Community Parks (including Nurseries) | R 78 036 428,00 |
| Police Forces, Traffic and Street Parking Control | R 61 230 578,00 |
| Street Lighting and Signal Systems | R 47 703 995,00 |
| Recreational Facilities | R 37 130 845,00 |
| Housing | R 35 702 415,00 |
| Human Resources | R 33 579 880,00 |
| Street Cleaning | R 32 409 322,00 |
| Libraries and Archives | R 31 959 218,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 31 231 727,00 |
| Supply Chain Management | R 30 843 267,00 |
| Storm Water Management | R 30 418 646,00 |
| Economic Development/Planning | R 30 016 447,00 |
| Project Management Unit | R 29 329 810,00 |
| Administrative and Corporate Support | R 28 374 517,00 |
| Sports Grounds and Stadiums | R 28 290 034,00 |
| Security Services | R 27 975 510,00 |
| Air Transport | R 25 816 587,00 |
| Water Treatment | R 24 661 527,00 |
| Beaches and Jetties | R 18 895 966,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 17 753 912,00 |
| Legal Services | R 15 391 420,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 14 580 209,00 |
| Road and Traffic Regulation | R 13 868 158,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 12 126 973,00 |
| Governance Function | R 11 866 104,00 |
| Valuation Service | R 9 302 604,00 |
| Taxi Ranks | R 7 559 101,00 |
| Health Services | R 5 670 478,00 |
| Development Facilitation | R 5 542 493,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 4 421 972,00 |
| Museums and Art Galleries | R 3 122 906,00 |
| Pollution Control | R 3 048 910,00 |
| Tourism | R 2 953 923,00 |
| Coastal Protection | R 2 713 736,00 |
| Risk Management | R 2 344 176,00 |
| Cultural Matters | R 1 977 134,00 |
| Disaster Management | R 1 930 995,00 |
| Public Toilets | R 1 745 657,00 |
| Property Services | R 1 618 930,00 |
| Billboards | R 1 563 235,00 |
| Asset Management | R 1 378 612,00 |
| Licensing and Control of Animals | R 603 000,00 |
| Licensing and Regulation | R 455 459,00 |
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 | 6,027% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 0,556 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -6,303% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |