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 / KZN286
Nkandla
A closer look at the financial evidence behind your local government.
Reported expenditureR 232,5M2022/23
Reported revenueR 200,3MRevenue is not necessarily cash collected
Maintenance ratio3,342%Repairs and maintenance relative to the asset base
Cash coverage10,325 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 232,5M | R 200,3M |
| 2023/24 | R 219M | R 219,2M |
| 2024/25 | R 209,3M | R 225,3M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 3,342% |
| 2023/24 | 1,617% |
| 2024/25 | 2,283% |
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 |
|---|---|
| Administrative and Corporate Support | R 40 842 279,00 |
| Electricity | R 33 091 082,00 |
| Mayor and Council | R 15 184 223,00 |
| Roads | R 13 572 090,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 11 854 379,00 |
| Fleet Management | R 10 702 453,00 |
| Security Services | R 10 146 358,00 |
| Community Halls and Facilities | R 9 701 558,00 |
| Project Management Unit | R 8 423 139,00 |
| Finance | R 7 521 218,00 |
| Information Technology | R 7 374 116,00 |
| Sports Grounds and Stadiums | R 5 830 769,00 |
| Solid Waste Removal | R 5 812 575,00 |
| Licensing and Regulation | R 5 565 935,00 |
| Asset Management | R 5 538 228,00 |
| Tourism | R 5 370 326,00 |
| Disaster Management | R 5 255 090,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 5 059 574,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 4 286 331,00 |
| Human Resources | R 4 124 227,00 |
| Development Facilitation | R 3 694 747,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 1 806 994,00 |
| Libraries and Archives | R 1 705 143,00 |
| Police Forces, Traffic and Street Parking Control | R 1 643 247,00 |
| Economic Development/Planning | R 1 559 670,00 |
| Supply Chain Management | R 1 293 403,00 |
| Fire Fighting and Protection | R 1 226 373,00 |
| Cultural Matters | R 1 182 365,00 |
| Governance Function | R 1 072 772,00 |
| Literacy Programmes | R 489 482,00 |
| Street Cleaning | R 416 885,00 |
| Valuation Service | R 327 745,00 |
| Population Development | R 295 353,00 |
| Risk Management | R 237 260,00 |
| Housing | R 175 638,00 |
| Agricultural | R 163 032,00 |
| Aged Care | R 138 141,00 |
| Regional Planning and Development | R 13 932,00 |
| Property Services | -R 1,00 |
| Solid Waste Disposal (Landfill Sites) | -R 173 628,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - 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 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 | 3,342% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 10,325 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -16,094% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |