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 312,7M2022/23
Reported revenueR 277MRevenue is not necessarily cash collected
Maintenance ratio3,123%Repairs and maintenance relative to the asset base
Cash coverage17,652 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 74 148 124,00 |
| Administrative and Corporate Support | R 39 068 491,00 |
| Community Halls and Facilities | R 35 223 784,00 |
| Finance | R 34 264 490,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 32 309 931,00 |
| Mayor and Council | R 30 541 390,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 14 558 824,00 |
| Fleet Management | R 13 622 614,00 |
| Solid Waste Removal | R 13 265 320,00 |
| Electricity | R 10 232 123,00 |
| Information Technology | R 5 029 125,00 |
| Economic Development/Planning | R 3 870 437,00 |
| Libraries and Archives | R 2 775 726,00 |
| Human Resources | R 1 433 699,00 |
| Sports Grounds and Stadiums | R 771 430,00 |
| Solid Waste Disposal (Landfill Sites) | R 602 259,00 |
| Road and Traffic Regulation | R 307 400,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 244 854,00 |
| Water Distribution | R 197 505,00 |
| Animal Care and Diseases | R 155 406,00 |
| Property Services | R 28 698,00 |
| Asset Management | R 20 189,00 |
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 | 3,123% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 17,652 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -12,864% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |