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 Evidence note 02
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 474,5M2024/25
Reported revenueR 430,8MRevenue is not necessarily cash collected
Maintenance ratio3,576%Repairs and maintenance relative to the asset base
Cash coverage7,726 monthsLiquidity indicator
Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
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 |
|---|---|
| Finance | R 77 640 525,00 |
| Electricity | R 72 643 030,00 |
| Roads | R 43 201 380,00 |
| Mayor and Council | R 39 540 048,00 |
| Community Halls and Facilities | R 30 744 296,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 26 960 770,00 |
| Fleet Management | R 26 576 213,00 |
| Asset Management | R 24 956 492,00 |
| Information Technology | R 21 353 511,00 |
| Administrative and Corporate Support | R 18 673 193,00 |
| Solid Waste Removal | R 13 027 915,00 |
| Road and Traffic Regulation | R 12 632 737,00 |
| Economic Development/Planning | R 10 642 359,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 8 823 214,00 |
| Libraries and Archives | R 8 795 145,00 |
| Community Parks (including Nurseries) | R 6 778 213,00 |
| Human Resources | R 6 646 589,00 |
| Biodiversity and Landscape | R 4 576 574,00 |
| Recreational Facilities | R 4 310 034,00 |
| Project Management Unit | R 3 339 680,00 |
| Storm Water Management | R 3 063 299,00 |
| Sports Grounds and Stadiums | R 2 263 392,00 |
| Property Services | R 2 025 250,00 |
| Disaster Management | R 1 520 438,00 |
| Police Forces, Traffic and Street Parking Control | R 1 462 198,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 588 430,00 |
| Animal Care and Diseases | R 462 984,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 374 490,00 |
| Tourism | R 291 596,00 |
| Central City Improvement District | R 150 707,00 |
| Beaches and Jetties | R 120 000,00 |
| Housing | R 97 600,00 |
| Literacy Programmes | R 76 270,00 |
| Informal Settlements | R 54 845,00 |
| Solid Waste Disposal (Landfill Sites) | R 50 310,00 |
| Development Facilitation | R 17 927,00 |
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 | 3,576% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 7,726 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -10,14% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |