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
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 209,3M2024/25
Reported revenueR 225,3MRevenue is not necessarily cash collected
Maintenance ratio2,283%Repairs and maintenance relative to the asset base
Cash coverage11,642 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 32 918 830,00 |
| Mayor and Council | R 19 379 264,00 |
| Roads | R 19 282 255,00 |
| Administrative and Corporate Support | R 14 728 286,00 |
| Security Services | R 10 945 825,00 |
| Solid Waste Removal | R 10 670 156,00 |
| Sports Grounds and Stadiums | R 10 617 789,00 |
| Fleet Management | R 9 117 776,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 8 327 298,00 |
| Community Halls and Facilities | R 7 558 667,00 |
| Asset Management | R 6 316 779,00 |
| Police Forces, Traffic and Street Parking Control | R 6 137 221,00 |
| Human Resources | R 5 646 332,00 |
| Finance | R 5 190 300,00 |
| Information Technology | R 4 214 917,00 |
| Libraries and Archives | R 4 064 874,00 |
| Literacy Programmes | R 3 884 095,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 3 325 782,00 |
| Fire Fighting and Protection | R 3 324 004,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 3 008 780,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 2 409 081,00 |
| Supply Chain Management | R 2 232 397,00 |
| Project Management Unit | R 2 120 168,00 |
| Risk Management | R 1 875 756,00 |
| Governance Function | R 1 831 418,00 |
| Cultural Matters | R 1 424 035,00 |
| Licensing and Regulation | R 1 422 128,00 |
| Agricultural | R 1 401 582,00 |
| Economic Development/Planning | R 1 030 599,00 |
| Solid Waste Disposal (Landfill Sites) | R 894 523,00 |
| Valuation Service | R 759 213,00 |
| Disaster Management | R 740 835,00 |
| Tourism | R 618 936,00 |
| Industrial Promotion | R 617 289,00 |
| Aged Care | R 377 056,00 |
| Street Cleaning | R 346 931,00 |
| Population Development | R 233 248,00 |
| Property Services | R 198 566,00 |
| Child Care Facilities | R 129 525,00 |
| Housing | R 394,00 |
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 | 2,283% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 11,642 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 7,105% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |