Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
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 / KZN294
Maphumulo
A closer look at the financial evidence behind your local government.
Reported expenditureR 177,7M2022/23
Reported revenueR 168,9MRevenue is not necessarily cash collected
Maintenance ratio1,298%Repairs and maintenance relative to the asset base
Cash coverage59,28 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 177,7M | R 168,9M |
| 2023/24 | R 178,2M | R 169,6M |
| 2024/25 | R 179,2M | R 177,9M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,298% |
| 2023/24 | 2,153% |
| 2024/25 | 1,681% |
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 |
|---|---|
| Administrative and Corporate Support | R 32 332 127,00 |
| Finance | R 31 521 793,00 |
| Electricity | R 26 137 500,00 |
| Mayor and Council | R 20 686 929,00 |
| Asset Management | R 11 659 599,00 |
| Roads | R 10 899 667,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 10 771 622,00 |
| Economic Development/Planning | R 9 190 727,00 |
| Community Halls and Facilities | R 8 462 273,00 |
| Indigenous and Customary Law | R 4 455 304,00 |
| Libraries and Archives | R 3 690 333,00 |
| Disaster Management | R 1 857 771,00 |
| Solid Waste Removal | R 1 829 577,00 |
| Fleet Management | R 1 666 137,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 1 224 914,00 |
| Information Technology | R 582 890,00 |
| Human Resources | R 426 724,00 |
| Street Cleaning | R 156 090,00 |
| Population Development | R 82 402,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 36 520,00 |
| Biodiversity and Landscape | R 29 800,00 |
| Recreational Facilities | R 9 707,00 |
| Cultural Matters | R 5 500,00 |
Reporting & compliance
The audit record.
Unqualified - Emphasis of Matter items
Source link unavailableUnqualified - Emphasis of Matter items
Source link unavailableUnqualified - 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 | 1,298% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 59,28 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -5,233% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |