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 / KZN291
Mandeni
A closer look at the financial evidence behind your local government.
Reported expenditureR 398M2023/24
Reported revenueR 423,8MRevenue is not necessarily cash collected
Maintenance ratio3,021%Repairs and maintenance relative to the asset base
Cash coverage40,647 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 340,5M | R 467,3M |
| 2023/24 | R 398M | R 423,8M |
| 2024/25 | R 474,5M | R 430,8M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 3,1% |
| 2023/24 | 3,021% |
| 2024/25 | 3,576% |
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 77 056 625,00 |
| Finance | R 47 136 413,00 |
| Mayor and Council | R 38 091 039,00 |
| Roads | R 37 373 528,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 23 528 100,00 |
| Asset Management | R 22 126 390,00 |
| Fleet Management | R 21 576 990,00 |
| Community Halls and Facilities | R 20 456 756,00 |
| Administrative and Corporate Support | R 16 713 945,00 |
| Information Technology | R 16 498 246,00 |
| Road and Traffic Regulation | R 9 231 297,00 |
| Solid Waste Removal | R 8 755 886,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 8 080 439,00 |
| Libraries and Archives | R 7 642 759,00 |
| Human Resources | R 7 002 002,00 |
| Community Parks (including Nurseries) | R 6 888 728,00 |
| Economic Development/Planning | R 5 899 921,00 |
| Disaster Management | R 4 310 181,00 |
| Recreational Facilities | R 3 925 746,00 |
| Biodiversity and Landscape | R 3 694 493,00 |
| Project Management Unit | R 2 865 486,00 |
| Storm Water Management | R 2 543 371,00 |
| Sports Grounds and Stadiums | R 1 878 960,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 843 146,00 |
| Property Services | R 1 130 696,00 |
| Animal Care and Diseases | R 440 938,00 |
| Police Forces, Traffic and Street Parking Control | R 417 505,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 400 321,00 |
| Beaches and Jetties | R 168 099,00 |
| Central City Improvement District | R 132 841,00 |
| Regional Planning and Development | R 100 986,00 |
| Literacy Programmes | R 40 160,00 |
| Informal Settlements | R 28 950,00 |
| Solid Waste Disposal (Landfill Sites) | R 13 750,00 |
| Development Facilitation | R 11 130,00 |
Reporting & compliance
The audit record.
Unqualified - 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 - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
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 | 3,021% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 40,647 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 6,079% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |