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 / KZN284
uMlalazi
A closer look at the financial evidence behind your local government.
Reported expenditureR 497,6M2022/23
Reported revenueR 432,1MRevenue is not necessarily cash collected
Maintenance ratio4,503%Repairs and maintenance relative to the asset base
Cash coverage5,146 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 497,6M | R 432,1M |
| 2023/24 | R 523,3M | R 470,7M |
| 2024/25 | R 557,7M | R 521,4M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 4,503% |
| 2023/24 | 4,507% |
| 2024/25 | 5,457% |
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 98 688 382,00 |
| Mayor and Council | R 77 858 951,00 |
| Roads | R 66 846 263,00 |
| Police Forces, Traffic and Street Parking Control | R 35 795 656,00 |
| Solid Waste Removal | R 25 251 101,00 |
| Finance | R 24 651 984,00 |
| Community Parks (including Nurseries) | R 24 447 786,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 16 972 248,00 |
| Information Technology | R 15 581 151,00 |
| Fire Fighting and Protection | R 14 012 608,00 |
| Community Halls and Facilities | R 12 892 645,00 |
| Administrative and Corporate Support | R 10 398 108,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 8 069 206,00 |
| Human Resources | R 7 472 296,00 |
| Road and Traffic Regulation | R 6 843 570,00 |
| Cultural Matters | R 6 687 337,00 |
| Libraries and Archives | R 6 645 414,00 |
| Supply Chain Management | R 6 136 133,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 3 954 885,00 |
| Street Cleaning | R 3 733 351,00 |
| Housing | R 3 558 775,00 |
| Fleet Management | R 2 739 294,00 |
| Sports Grounds and Stadiums | R 2 648 481,00 |
| Project Management Unit | R 2 379 298,00 |
| Museums and Art Galleries | R 2 095 116,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 069 992,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 2 068 250,00 |
| Disaster Management | R 2 041 731,00 |
| Governance Function | R 2 006 805,00 |
| Asset Management | R 1 002 825,00 |
| Recreational Facilities | R 664 729,00 |
| Licensing and Control of Animals | R 627 230,00 |
| Public Toilets | R 567 285,00 |
| Child Care Facilities | R 165 000,00 |
| Air Transport | R 7 314,00 |
Reporting & compliance
The audit record.
Unqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
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 | 4,503% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 5,146 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -15,15% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |