Follow the evidence
Compare matched annual figures, audit outcomes and underlying Treasury records before drawing conclusions.
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 230,2M2022/23
Reported revenueR 234,3MRevenue is not necessarily cash collected
Maintenance ratio3,065%Repairs and maintenance relative to the asset base
Cash coverage14,246 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 72 832 434,00 |
| Roads | R 36 317 543,00 |
| Administrative and Corporate Support | R 27 167 811,00 |
| Mayor and Council | R 12 269 005,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 11 909 825,00 |
| Population Development | R 10 715 501,00 |
| Solid Waste Removal | R 10 245 720,00 |
| Electricity | R 9 839 441,00 |
| Police Forces, Traffic and Street Parking Control | R 8 467 553,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 6 475 286,00 |
| Libraries and Archives | R 5 129 513,00 |
| Project Management Unit | R 4 192 031,00 |
| Fire Fighting and Protection | R 3 576 025,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 2 973 415,00 |
| Human Resources | R 2 301 723,00 |
| Governance Function | R 1 965 367,00 |
| Tourism | R 1 957 725,00 |
| Licensing and Control of Animals | R 1 173 418,00 |
| Housing | R 425 014,00 |
| Sports Grounds and Stadiums | R 157 101,00 |
| Animal Care and Diseases | R 59 980,00 |
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 | 3,065% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 14,246 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | 1,77% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |