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 178,2M2023/24
Reported revenueR 169,6MRevenue is not necessarily cash collected
Maintenance ratio2,153%Repairs and maintenance relative to the asset base
Cash coverage68,515 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 |
|---|---|
| Finance | R 46 908 358,00 |
| Administrative and Corporate Support | R 28 398 612,00 |
| Mayor and Council | R 21 083 954,00 |
| Electricity | R 20 146 087,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 14 974 148,00 |
| Economic Development/Planning | R 9 998 933,00 |
| Community Halls and Facilities | R 7 833 047,00 |
| Roads | R 7 669 142,00 |
| Asset Management | R 6 462 324,00 |
| Libraries and Archives | R 3 300 226,00 |
| Indigenous and Customary Law | R 2 849 677,00 |
| Fleet Management | R 2 584 976,00 |
| Solid Waste Removal | R 2 360 565,00 |
| Disaster Management | R 958 696,00 |
| Human Resources | R 623 778,00 |
| Street Cleaning | R 601 378,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 527 902,00 |
| Information Technology | R 509 415,00 |
| Population Development | R 237 995,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 86 200,00 |
| Literacy Programmes | R 60 194,00 |
| Cultural Matters | R 40 330,00 |
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 | 2,153% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 68,515 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -5,073% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |