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 / KZN434
Johannes Phumani Phungula
A closer look at the financial evidence behind your local government.
Reported expenditureR 207,4M2022/23
Reported revenueR 194MRevenue is not necessarily cash collected
Maintenance ratio0,85%Repairs and maintenance relative to the asset base
Cash coverage50,155 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 71 564 444,00 |
| Administrative and Corporate Support | R 33 368 532,00 |
| Roads | R 14 935 575,00 |
| Mayor and Council | R 13 778 368,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 12 898 504,00 |
| Solid Waste Removal | R 12 646 838,00 |
| Civil Defence | R 9 476 752,00 |
| Economic Development/Planning | R 9 360 255,00 |
| Fire Fighting and Protection | R 9 021 393,00 |
| Electricity | R 6 081 714,00 |
| Cultural Matters | R 5 611 174,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 5 417 893,00 |
| Housing | R 2 158 841,00 |
| Libraries and Archives | R 1 895 785,00 |
| Community Halls and Facilities | R 915 342,00 |
| Asset Management | R 751 645,00 |
| Aged Care | R 747 269,00 |
| Education | R 738 368,00 |
| Regional Planning and Development | R 681 836,00 |
| Property Services | R 617 059,00 |
| Development Facilitation | R 331 411,00 |
| Disaster Management | R 150 840,00 |
| Sports Grounds and Stadiums | R 70 532,00 |
| Community Parks (including Nurseries) | R 51 082,00 |
| Tourism | R 43 597,00 |
| Governance Function | -R 5 947 226,00 |
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 | 0,85% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 50,155 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -6,904% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |