Follow the evidence
Compare matched annual figures, audit outcomes and underlying Treasury records before drawing conclusions.
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 219M2023/24
Reported revenueR 219,2MRevenue is not necessarily cash collected
Maintenance ratio1,617%Repairs and maintenance relative to the asset base
Cash coverage11,14 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 |
|---|---|
| Electricity | R 33 214 087,00 |
| Finance | R 26 651 895,00 |
| Mayor and Council | R 16 108 720,00 |
| Roads | R 13 398 986,00 |
| Community Halls and Facilities | R 11 604 391,00 |
| Fleet Management | R 10 617 281,00 |
| Security Services | R 10 170 633,00 |
| Solid Waste Removal | R 9 541 511,00 |
| Administrative and Corporate Support | R 9 255 074,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 8 250 051,00 |
| Literacy Programmes | R 6 934 514,00 |
| Sports Grounds and Stadiums | R 6 516 331,00 |
| Information Technology | R 5 504 848,00 |
| Human Resources | R 5 041 538,00 |
| Police Forces, Traffic and Street Parking Control | R 4 644 107,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 4 615 601,00 |
| Property Services | R 4 592 863,00 |
| Asset Management | R 4 364 474,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 367 554,00 |
| Libraries and Archives | R 3 286 753,00 |
| Fire Fighting and Protection | R 3 134 809,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 2 686 899,00 |
| Supply Chain Management | R 2 087 227,00 |
| Project Management Unit | R 2 047 031,00 |
| Agricultural | R 1 893 727,00 |
| Governance Function | R 1 636 189,00 |
| Licensing and Regulation | R 1 285 507,00 |
| Risk Management | R 1 283 561,00 |
| Economic Development/Planning | R 1 008 484,00 |
| Cultural Matters | R 765 313,00 |
| Tourism | R 737 204,00 |
| Disaster Management | R 706 937,00 |
| Population Development | R 589 400,00 |
| Valuation Service | R 363 563,00 |
| Street Cleaning | R 330 335,00 |
| Solid Waste Disposal (Landfill Sites) | R 324 520,00 |
| Industrial Promotion | R 310 920,00 |
| Aged Care | R 107 254,00 |
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 | 1,617% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 11,14 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 0,092% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |