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 / KZN294
Maphumulo
A closer look at the financial evidence behind your local government.
Reported expenditureR 179,2M2024/25
Reported revenueR 177,9MRevenue is not necessarily cash collected
Maintenance ratio1,681%Repairs and maintenance relative to the asset base
Cash coverage80,112 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 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 47 258 298,00 |
| Administrative and Corporate Support | R 32 754 738,00 |
| Mayor and Council | R 20 316 973,00 |
| Asset Management | R 16 696 913,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 14 880 369,00 |
| Economic Development/Planning | R 11 211 856,00 |
| Community Halls and Facilities | R 9 850 667,00 |
| Electricity | R 8 740 000,00 |
| Libraries and Archives | R 3 866 984,00 |
| Indigenous and Customary Law | R 3 156 810,00 |
| Fleet Management | R 3 057 835,00 |
| Roads | R 2 557 657,00 |
| Solid Waste Removal | R 1 201 459,00 |
| Human Resources | R 1 038 150,00 |
| Information Technology | R 831 012,00 |
| Disaster Management | R 706 629,00 |
| Street Cleaning | R 671 048,00 |
| Agricultural | R 170 000,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 165 141,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 45 960,00 |
| Population Development | R 38 559,00 |
| Cultural Matters | R 4 360,00 |
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 | 1,681% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 80,112 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -0,769% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |