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 340,5M2022/23
Reported revenueR 467,3MRevenue is not necessarily cash collected
Maintenance ratio3,1%Repairs and maintenance relative to the asset base
Cash coverage42,541 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 60 265 399,00 |
| Finance | R 49 614 463,00 |
| Roads | R 34 415 505,00 |
| Mayor and Council | R 31 773 728,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 22 550 990,00 |
| Fleet Management | R 16 879 621,00 |
| Asset Management | R 16 777 189,00 |
| Community Halls and Facilities | R 15 951 910,00 |
| Administrative and Corporate Support | R 13 109 072,00 |
| Information Technology | R 10 609 591,00 |
| Solid Waste Removal | R 9 038 528,00 |
| Road and Traffic Regulation | R 8 826 909,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 8 206 873,00 |
| Libraries and Archives | R 5 421 601,00 |
| Human Resources | R 5 359 610,00 |
| Economic Development/Planning | R 5 285 908,00 |
| Community Parks (including Nurseries) | R 4 686 710,00 |
| Disaster Management | R 4 201 025,00 |
| Project Management Unit | R 3 566 147,00 |
| Biodiversity and Landscape | R 3 158 755,00 |
| Storm Water Management | R 2 487 449,00 |
| Recreational Facilities | R 2 428 138,00 |
| Property Services | R 1 861 793,00 |
| Sports Grounds and Stadiums | R 1 220 585,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 143 718,00 |
| Regional Planning and Development | R 825 451,00 |
| Animal Care and Diseases | R 348 750,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 329 874,00 |
| Central City Improvement District | R 124 344,00 |
| Literacy Programmes | R 25 650,00 |
| Informal Settlements | R 24 460,00 |
| Development Facilitation | R 13 797,00 |
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 | 3,1% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 42,541 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 27,124% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |