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 / KZN434
Johannes Phumani Phungula
A closer look at the financial evidence behind your local government.
Reported expenditureR 274,7M2024/25
Reported revenueR 252,6MRevenue is not necessarily cash collected
Maintenance ratio3,179%Repairs and maintenance relative to the asset base
Cash coverage6,207 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 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 68 350 545,00 |
| Administrative and Corporate Support | R 33 725 364,00 |
| Asset Management | R 28 539 560,00 |
| Roads | R 19 666 245,00 |
| Mayor and Council | R 15 599 135,00 |
| Security Services | R 12 266 574,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 11 767 323,00 |
| Street Cleaning | R 10 930 188,00 |
| Civil Defence | R 10 628 951,00 |
| Fire Fighting and Protection | R 10 567 025,00 |
| Cultural Matters | R 9 712 495,00 |
| Electricity | R 9 507 285,00 |
| Economic Development/Planning | R 8 713 597,00 |
| Solid Waste Removal | R 7 124 679,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 5 039 904,00 |
| Libraries and Archives | R 2 585 345,00 |
| Housing | R 2 350 733,00 |
| Legal Services | R 1 615 674,00 |
| Property Services | R 1 102 459,00 |
| Community Halls and Facilities | R 1 018 341,00 |
| Education | R 961 557,00 |
| Aged Care | R 681 332,00 |
| Regional Planning and Development | R 484 889,00 |
| Sports Grounds and Stadiums | R 479 511,00 |
| Police Forces, Traffic and Street Parking Control | R 444 043,00 |
| Disaster Management | R 443 836,00 |
| Development Facilitation | R 294 553,00 |
| Tourism | R 32 021,00 |
| Agricultural | R 19 900,00 |
| Fleet Management | R 13 600,00 |
| Recreational Facilities | R 600,00 |
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 | 3,179% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 6,207 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -8,73% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |