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
Kwazulu-Natal / B / KZN436
Dr Nkosazana Dlamini Zuma
A closer look at the financial evidence behind your local government.
Reported expenditureR 269,8M2024/25
Reported revenueR 263,4MRevenue is not necessarily cash collected
Maintenance ratio2,265%Repairs and maintenance relative to the asset base
Cash coverage28,335 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 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 87 966 251,00 |
| Roads | R 40 883 896,00 |
| Administrative and Corporate Support | R 35 182 640,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 15 525 958,00 |
| Population Development | R 13 712 266,00 |
| Mayor and Council | R 13 436 471,00 |
| Solid Waste Removal | R 10 079 410,00 |
| Police Forces, Traffic and Street Parking Control | R 8 582 883,00 |
| Electricity | R 8 334 244,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 6 783 156,00 |
| Libraries and Archives | R 5 692 422,00 |
| Fire Fighting and Protection | R 5 397 142,00 |
| Human Resources | R 5 263 799,00 |
| Housing | R 2 787 919,00 |
| Governance Function | R 2 727 269,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 1 797 831,00 |
| Tourism | R 1 776 782,00 |
| Licensing and Control of Animals | R 1 597 821,00 |
| Project Management Unit | R 1 575 072,00 |
| Animal Care and Diseases | R 384 108,00 |
| Sports Grounds and Stadiums | R 173 406,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 170 144,00 |
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 | 2,265% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 28,335 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -2,435% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |