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 / KZN292
KwaDukuza
A closer look at the financial evidence behind your local government.
Reported expenditureR 2,8B2024/25
Reported revenueR 2,8BRevenue is not necessarily cash collected
Maintenance ratio2,193%Repairs and maintenance relative to the asset base
Cash coverage9,565 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 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 1 652 418 380,00 |
| Solid Waste Removal | R 180 361 186,00 |
| Roads | R 134 977 271,00 |
| Police Forces, Traffic and Street Parking Control | R 91 364 956,00 |
| Finance | R 89 969 023,00 |
| Mayor and Council | R 74 787 310,00 |
| Community Parks (including Nurseries) | R 64 307 926,00 |
| Fire Fighting and Protection | R 53 171 547,00 |
| Recreational Facilities | R 51 783 818,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 51 285 132,00 |
| Security Services | R 42 455 962,00 |
| Administrative and Corporate Support | R 38 844 837,00 |
| Information Technology | R 26 882 778,00 |
| Economic Development/Planning | R 26 780 582,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 23 683 842,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 22 188 051,00 |
| Fleet Management | R 20 348 187,00 |
| Human Resources | R 19 526 837,00 |
| Housing | R 19 371 690,00 |
| Libraries and Archives | R 16 286 512,00 |
| Child Care Facilities | R 15 354 924,00 |
| Road and Traffic Regulation | R 15 291 185,00 |
| Development Facilitation | R 14 432 768,00 |
| Property Services | R 13 448 108,00 |
| Community Halls and Facilities | R 12 887 946,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 12 448 169,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 11 632 952,00 |
| Street Cleaning | R 11 571 037,00 |
| Supply Chain Management | R 10 914 752,00 |
| Governance Function | R 7 248 003,00 |
| Disaster Management | R 6 064 503,00 |
| Street Lighting and Signal Systems | R 4 987 598,00 |
| Biodiversity and Landscape | R 3 039 672,00 |
| Museums and Art Galleries | R 1 465 545,00 |
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 | 2,193% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 9,565 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -2,074% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |