Follow the evidence
Compare matched annual figures, audit outcomes and underlying Treasury records before drawing conclusions.
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 / KZN434
Johannes Phumani Phungula
A closer look at the financial evidence behind your local government.
Reported expenditureR 248,8M2023/24
Reported revenueR 265,2MRevenue is not necessarily cash collected
Maintenance ratio2,681%Repairs and maintenance relative to the asset base
Cash coverage26,911 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 207,4M | R 194M |
| 2023/24 | R 248,8M | R 265,2M |
| 2024/25 | R 274,7M | R 252,6M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 0,85% |
| 2023/24 | 2,681% |
| 2024/25 | 3,179% |
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 59 357 761,00 |
| Housing | R 34 178 871,00 |
| Administrative and Corporate Support | R 24 589 682,00 |
| Electricity | R 19 018 318,00 |
| Roads | R 15 823 117,00 |
| Mayor and Council | R 14 638 965,00 |
| Fire Fighting and Protection | R 10 571 015,00 |
| Solid Waste Removal | R 10 210 276,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 9 554 284,00 |
| Cultural Matters | R 8 887 237,00 |
| Security Services | R 8 666 750,00 |
| Economic Development/Planning | R 6 451 956,00 |
| Civil Defence | R 6 278 966,00 |
| Asset Management | R 5 656 638,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 3 851 705,00 |
| Legal Services | R 3 125 520,00 |
| Property Services | R 2 319 565,00 |
| Libraries and Archives | R 1 110 838,00 |
| Education | R 770 146,00 |
| Aged Care | R 639 614,00 |
| Disaster Management | R 612 561,00 |
| Sports Grounds and Stadiums | R 566 484,00 |
| Community Halls and Facilities | R 530 485,00 |
| Police Forces, Traffic and Street Parking Control | R 505 590,00 |
| Regional Planning and Development | R 474 581,00 |
| Development Facilitation | R 367 431,00 |
| Human Resources | R 46 083,00 |
| Agricultural | R 12 800,00 |
| Tourism | R 10 218,00 |
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 evidenceQualified
Audit evidenceQualified
Source link unavailableQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Audit evidenceUnqualified - No findings
Source link unavailableUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Source link unavailableAn 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 | 2,681% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 26,911 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 6,166% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |