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 / KZN433
Greater Kokstad
A closer look at the financial evidence behind your local government.
Reported expenditureR 538,3M2024/25
Reported revenueR 528,6MRevenue is not necessarily cash collected
Maintenance ratio1,846%Repairs and maintenance relative to the asset base
Cash coverage6,92 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 444,9M | Not reported |
| 2023/24 | R 506,8M | R 507,8M |
| 2024/25 | R 538,3M | R 528,6M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 2,617% |
| 2023/24 | 3,173% |
| 2024/25 | 1,846% |
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 209 941 208,00 |
| Finance | R 65 015 923,00 |
| Administrative and Corporate Support | R 39 603 855,00 |
| Police Forces, Traffic and Street Parking Control | R 39 042 294,00 |
| Roads | R 37 003 747,00 |
| Solid Waste Removal | R 30 456 864,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 18 473 391,00 |
| Fleet Management | R 13 846 406,00 |
| Mayor and Council | R 12 272 492,00 |
| Information Technology | R 10 749 479,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 10 170 358,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 8 883 359,00 |
| Project Management Unit | R 7 299 915,00 |
| Legal Services | R 5 530 477,00 |
| Human Resources | R 5 150 273,00 |
| Libraries and Archives | R 4 873 915,00 |
| Fire Fighting and Protection | R 4 477 778,00 |
| Supply Chain Management | R 4 188 811,00 |
| Community Halls and Facilities | R 3 896 243,00 |
| Community Parks (including Nurseries) | R 3 024 143,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 2 745 873,00 |
| Marketing, Customer Relations, Publicity and Media Co-ordination | R 1 675 172,00 |
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
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
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 | 1,846% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,92 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -1,846% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |