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
Kwazulu-Natal / B / KZN436
Dr Nkosazana Dlamini Zuma
A closer look at the financial evidence behind your local government.
Reported expenditureR 276,9M2023/24
Reported revenueR 264,4MRevenue is not necessarily cash collected
Maintenance ratio3,13%Repairs and maintenance relative to the asset base
Cash coverage11,251 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 230,2M | R 234,3M |
| 2023/24 | R 276,9M | R 264,4M |
| 2024/25 | R 269,8M | R 263,4M |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 3,065% |
| 2023/24 | 3,13% |
| 2024/25 | 2,265% |
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 102 223 388,00 |
| Roads | R 42 623 793,00 |
| Administrative and Corporate Support | R 30 695 412,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 14 539 761,00 |
| Mayor and Council | R 13 258 607,00 |
| Population Development | R 11 889 235,00 |
| Electricity | R 11 385 655,00 |
| Solid Waste Removal | R 10 021 869,00 |
| Police Forces, Traffic and Street Parking Control | R 8 513 792,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 6 327 212,00 |
| Libraries and Archives | R 5 300 654,00 |
| Project Management Unit | R 4 053 798,00 |
| Fire Fighting and Protection | R 4 015 142,00 |
| Human Resources | R 3 139 984,00 |
| Governance Function | R 2 756 269,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 949 703,00 |
| Tourism | R 1 844 238,00 |
| Licensing and Control of Animals | R 1 527 591,00 |
| Housing | R 458 419,00 |
| Sports Grounds and Stadiums | R 153 280,00 |
| Animal Care and Diseases | R 143 377,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 81 317,00 |
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 evidenceUnqualified - Emphasis of Matter items
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 | 3,13% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 11,251 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -4,724% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |