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 / KZN292
KwaDukuza
A closer look at the financial evidence behind your local government.
Reported expenditureR 2,5B2023/24
Reported revenueR 2,6BRevenue is not necessarily cash collected
Maintenance ratio2,291%Repairs and maintenance relative to the asset base
Cash coverage11,888 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 2,2B | R 2,2B |
| 2023/24 | R 2,5B | R 2,6B |
| 2024/25 | R 2,8B | R 2,8B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,076% |
| 2023/24 | 2,291% |
| 2024/25 | 2,193% |
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 1 444 070 828,00 |
| Solid Waste Removal | R 162 072 029,00 |
| Roads | R 127 429 545,00 |
| Police Forces, Traffic and Street Parking Control | R 92 354 867,00 |
| Finance | R 73 265 480,00 |
| Mayor and Council | R 66 652 337,00 |
| Community Parks (including Nurseries) | R 65 469 880,00 |
| Fire Fighting and Protection | R 49 784 781,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 46 117 306,00 |
| Recreational Facilities | R 45 953 565,00 |
| Administrative and Corporate Support | R 33 364 690,00 |
| Security Services | R 32 022 334,00 |
| Economic Development/Planning | R 28 034 456,00 |
| Information Technology | R 25 278 354,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 23 438 950,00 |
| Housing | R 20 704 222,00 |
| Human Resources | R 20 684 437,00 |
| Fleet Management | R 18 874 845,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 16 900 602,00 |
| Libraries and Archives | R 15 080 708,00 |
| Road and Traffic Regulation | R 13 979 581,00 |
| Development Facilitation | R 13 566 990,00 |
| Child Care Facilities | R 13 308 262,00 |
| Street Lighting and Signal Systems | R 12 682 360,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 12 589 472,00 |
| Property Services | R 11 592 602,00 |
| Street Cleaning | R 10 968 598,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 10 951 451,00 |
| Supply Chain Management | R 10 542 409,00 |
| Community Halls and Facilities | R 10 335 544,00 |
| Disaster Management | R 7 266 814,00 |
| Governance Function | R 5 885 393,00 |
| Biodiversity and Landscape | R 3 100 210,00 |
| Museums and Art Galleries | R 1 525 424,00 |
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 - 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 | 2,291% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 11,888 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 2,396% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |