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 / KZN435
Umzimkhulu
A closer look at the financial evidence behind your local government.
Reported expenditureR 325,5M2023/24
Reported revenueR 292,2MRevenue is not necessarily cash collected
Maintenance ratio2,068%Repairs and maintenance relative to the asset base
Cash coverage10,917 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 312,7M | R 277M |
| 2023/24 | R 325,5M | R 292,2M |
| 2024/25 | R 336,7M | R 312,3M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 3,123% |
| 2023/24 | 2,068% |
| 2024/25 | 0,93% |
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 |
|---|---|
| Roads | R 72 992 970,00 |
| Administrative and Corporate Support | R 44 864 259,00 |
| Community Halls and Facilities | R 42 634 925,00 |
| Finance | R 36 459 287,00 |
| Mayor and Council | R 32 597 210,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 20 074 260,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 16 360 746,00 |
| Solid Waste Removal | R 16 294 918,00 |
| Fleet Management | R 12 831 984,00 |
| Electricity | R 7 929 683,00 |
| Economic Development/Planning | R 6 444 690,00 |
| Information Technology | R 6 160 623,00 |
| Disaster Management | R 1 795 754,00 |
| Libraries and Archives | R 1 770 003,00 |
| Human Resources | R 1 741 540,00 |
| Sports Grounds and Stadiums | R 1 457 675,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 215 289,00 |
| Literacy Programmes | R 982 600,00 |
| Road and Traffic Regulation | R 295 100,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 238 647,00 |
| Water Distribution | R 182 418,00 |
| Property Services | R 103 387,00 |
| Animal Care and Diseases | R 59 680,00 |
| Provincial Cultural Matters | R 29 199,00 |
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 evidenceQualified
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 - No findings
Audit evidenceUnqualified - No findings
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 | 2,068% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 10,917 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -11,384% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |