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 / KZN435
Umzimkhulu
A closer look at the financial evidence behind your local government.
Reported expenditureR 336,7M2024/25
Reported revenueR 312,3MRevenue is not necessarily cash collected
Maintenance ratio0,93%Repairs and maintenance relative to the asset base
Cash coverage12,54 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 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 69 122 303,00 |
| Community Halls and Facilities | R 55 487 750,00 |
| Administrative and Corporate Support | R 53 684 461,00 |
| Finance | R 39 861 703,00 |
| Mayor and Council | R 30 571 796,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 18 250 668,00 |
| Solid Waste Removal | R 17 164 516,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 16 700 493,00 |
| Fleet Management | R 11 218 085,00 |
| Information Technology | R 6 618 965,00 |
| Electricity | R 4 744 363,00 |
| Economic Development/Planning | R 3 336 762,00 |
| Human Resources | R 2 342 804,00 |
| Libraries and Archives | R 2 163 759,00 |
| Solid Waste Disposal (Landfill Sites) | R 1 734 328,00 |
| Literacy Programmes | R 1 266 500,00 |
| Water Distribution | R 942 251,00 |
| Disaster Management | R 576 102,00 |
| Road and Traffic Regulation | R 303 200,00 |
| Property Services | R 250 182,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 248 521,00 |
| Animal Care and Diseases | R 107 097,00 |
| Provincial Cultural Matters | R 29 913,00 |
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 | 0,93% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 12,54 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -7,805% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |