{"success":true,"code":200,"message":"OK","data":{"id":17,"auditee_id":571,"category":"MUN","created_at":"2023-05-11T17:19:43.000000Z","district_id":14,"exclude":null,"map_url":"\/images\/maps\/571.svg","name":"Blue Crane Route","parent_id":null,"slug":"1-blue-crane-route","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"N\/A","updated_at":"2023-05-11T17:19:43.000000Z","audit_opinions":[{"id":7219,"municipality_id":17,"period":"2024-25","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Qualified","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"No","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2026-04-10T08:50:51.000000Z","updated_at":"2026-04-10T08:50:51.000000Z"},{"id":6946,"municipality_id":17,"period":"2023-24","engagement":"FA","opinion_evaluation":"Regressed","audit_opinion":"Qualified","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"No","compliance_legislation":"Yes","quality_performance_report":"N","exclude":0,"created_at":"2025-03-07T10:04:07.000000Z","updated_at":"2025-03-07T10:04:07.000000Z"},{"id":6672,"municipality_id":17,"period":"2022-23","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"No","compliance_legislation":"Yes","quality_performance_report":"A","exclude":0,"created_at":"2024-05-16T11:04:28.000000Z","updated_at":"2024-05-16T11:04:28.000000Z"},{"id":6122,"municipality_id":17,"period":"2021-22","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"No","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-23T21:55:17.000000Z","updated_at":"2025-05-14T06:19:33.000000Z"},{"id":4198,"municipality_id":17,"period":"2020-21","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"No","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-19T12:54:15.000000Z","updated_at":"2025-05-14T06:19:02.000000Z"},{"id":3922,"municipality_id":17,"period":"2019-20","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"No","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-19T12:53:36.000000Z","updated_at":"2023-05-19T12:53:36.000000Z"},{"id":3646,"municipality_id":17,"period":"2018-19","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","information_reliable":"Yes","not_submitted_in_time":"Yes","information_useful":"Yes","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-19T12:52:59.000000Z","updated_at":"2023-05-19T12:52:59.000000Z"},{"id":6396,"municipality_id":17,"period":"2017-18","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","information_reliable":"Yes","not_submitted_in_time":"Yes","information_useful":"Yes","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-23T21:55:50.000000Z","updated_at":"2023-05-23T21:55:50.000000Z"}],"expenditures":[{"id":2749,"municipality_id":17,"period":"2024-25","irregular_expenditure":37802644,"irregular_expenditure_balance":48139069,"unauthorised_expenditure":10191069,"unauthorised_expenditure_balance":10191069,"wasteful_expenditure":19758626,"wasteful_expenditure_balance":19764814,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:33.000000Z","updated_at":"2026-04-10T09:59:33.000000Z"},{"id":2476,"municipality_id":17,"period":"2023-24","irregular_expenditure":7204614,"irregular_expenditure_balance":11430222,"unauthorised_expenditure":12255420,"unauthorised_expenditure_balance":12255420,"wasteful_expenditure":16288656,"wasteful_expenditure_balance":16468064,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:07.000000Z","updated_at":"2025-03-07T10:07:07.000000Z"},{"id":2202,"municipality_id":17,"period":"2022-23","irregular_expenditure":12636784,"irregular_expenditure_balance":8828414,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":303500,"wasteful_expenditure_balance":344909,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2024-05-16T11:09:06.000000Z","updated_at":"2024-05-16T11:09:06.000000Z"},{"id":1909,"municipality_id":17,"period":"2021-22","irregular_expenditure":10034161,"irregular_expenditure_balance":8828414,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":50866,"wasteful_expenditure_balance":42909,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-23T23:07:06.000000Z","updated_at":"2023-05-23T23:07:06.000000Z"},{"id":1652,"municipality_id":17,"period":"2020-21","irregular_expenditure":8220177,"irregular_expenditure_balance":8045782,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":6279,"wasteful_expenditure_balance":6755,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T18:17:20.000000Z","updated_at":"2023-05-11T18:17:20.000000Z"},{"id":17,"municipality_id":17,"period":"2019-20","irregular_expenditure":6669405,"irregular_expenditure_balance":25484161,"unauthorised_expenditure":24250046,"unauthorised_expenditure_balance":35303488,"wasteful_expenditure":0,"wasteful_expenditure_balance":845545,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:15.000000Z","updated_at":"2023-05-11T17:20:15.000000Z"},{"id":18,"municipality_id":17,"period":"2018-19","irregular_expenditure":18904481,"irregular_expenditure_balance":20917453,"unauthorised_expenditure":7173518,"unauthorised_expenditure_balance":18226960,"wasteful_expenditure":10684,"wasteful_expenditure_balance":845545,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:15.000000Z","updated_at":"2023-05-11T17:20:15.000000Z"},{"id":19,"municipality_id":17,"period":"2017-18","irregular_expenditure":12925474,"irregular_expenditure_balance":95956021,"unauthorised_expenditure":1618374,"unauthorised_expenditure_balance":11053442,"wasteful_expenditure":10,"wasteful_expenditure_balance":834861,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:15.000000Z","updated_at":"2023-05-11T17:20:15.000000Z"}],"entities":[],"grant_management":{"id":1772,"municipality_id":17,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":4240529,"percentage_maintenance_spend":0.7,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Concerning","year_end_reporting":"Concerning","monitor_compliance":"Concerning","exclude":0,"created_at":"2026-04-10T08:52:31.000000Z","updated_at":"2026-04-10T08:52:31.000000Z"},"it_control":{"id":1650,"municipality_id":17,"period":"2024-25","overall_assessment":null,"it_governance":null,"it_security":null,"it_continuity":null,"unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:33.000000Z","updated_at":"2026-04-10T08:54:33.000000Z"},"financial_health":{"id":1341,"municipality_id":17,"period":"2024-25","material_findings":null,"creditor_payment_period":303,"debtor_collection_period":151,"eskom_arrears":0,"debt_irrecoverable":"66.00","deficit_realised":"Yes","deficit_realised_amount":74805069,"net_current_liability_realised":"Yes","bank_overdraft":null,"liabilities_next_budget":85,"expenditure_next_budget":"85","expenditure_next_half_budget":"85","water_arrears":0,"years_going_concern":"Yes","number_of_years_of_going_concern_uncertainty":2,"years_going_concern_qualification":0,"net_liability_realised":null,"solvency_ratio":2.92,"exclude":0,"created_at":"2026-04-10T10:01:44.000000Z","updated_at":"2026-06-03T08:31:45.000000Z"},"root_cause":{"id":2302,"municipality_id":17,"period":"2024-25","slow_response_management":null,"slow_response_political":null,"slow_response_oversight":null,"no_response_management":null,"no_response_political":null,"no_response_oversight":null,"instability":null,"officials_competencies":null,"inadequate_consequences":null,"exclude":0,"created_at":"2026-04-10T10:00:45.000000Z","updated_at":"2026-04-10T10:00:45.000000Z"},"stats":{"id":280,"municipality_id":17,"households":9934,"population":49883,"unemployment_rate":30.7,"youth_unemployment_rate":40,"water_access":87.4,"electricity_access":92.2,"refuse_removal":76.5,"flush_toilet":87.2,"exclude":0,"created_at":"2023-05-15T14:54:02.000000Z","updated_at":"2026-06-04T07:15:40.000000Z"},"supply_chain":{"id":1972,"municipality_id":17,"period":"2024-25","unfair_procurement":"Yes","awarded_family":null,"scope_limitations":null,"awarded_employees":null,"awarded_officials":null,"scm_received":0,"irregular_expenditure":null,"inadequate_contract":"Yes","exclude":0,"created_at":"2026-04-10T08:53:21.000000Z","updated_at":"2026-04-10T08:53:21.000000Z"},"district":{"id":14,"province_id":1,"name":"Sarah Baartman","slug":"1-sarah-baartman","map_url":"\/images\/maps\/1-sarah-baartman.svg","created_at":"2023-05-11T17:19:43.000000Z","updated_at":"2023-05-11T17:19:43.000000Z","province":{"id":1,"name":"Eastern Cape","iso":"EC","slug":"eastern-cape","map_url":"\/images\/maps\/eastern-cape.svg"}},"financials":{"id":1254,"municipality_id":17,"period":"2024-25","equitable_share":71200000,"grants":84372014,"property_rates":22662256,"services_electricity":135925712,"services_water":18594235,"other_revenue":22804280,"own_revenue":219335299,"total_revenue":374907313,"repairs_and_maintenance_as_of_ppe_at_carrying_value":0.5,"total_infrastructure_grants":68077040,"total_property_plant_and_equipment_at_carrying_amount":800507391,"repairs_and_maintenance_total":4240529,"investment_property_carrying_amount":33742834,"infrastructure_assets_at_carrying_amount":642543390,"repairs_and_maintenance_as_of_ppe_with_investment_property":0.5,"exclude":0,"created_at":"2026-04-10T10:04:24.000000Z","updated_at":"2026-06-02T09:33:52.000000Z","total_grants":155572014},"assurance":{"id":1103,"municipality_id":17,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":101,"cfo_months_vacant":0,"finance_vacancy_rate":26,"mm_total_months":23,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":40,"overall_vacancy_rate":39.1,"mm_months_vacant":0,"mpac_established":"Yes","ia_established":"Yes","ac_established":"Yes","exclude":0,"created_at":"2026-04-10T09:58:58.000000Z","updated_at":"2026-04-10T09:58:58.000000Z"},"audit_outcome":{"id":6115,"municipality_id":17,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-31","material_misstatement":"Yes","irregular_expenditure":"Yes","afs_and_ar":"No","asset_management":"Yes","liability_management":null,"budgets":null,"expenditure_management":"Yes","consequence_management":"Yes","audit_committees":null,"internal_audit":null,"revenue_management":"No","performance_management":"No","grants":"A","procurement_management":"Yes","hr_management":"Yes","other":null,"afs_submitted_in_time":"Yes","afs_good_quality":null,"findings_consequence_management":"R","environmental_management":null,"fwe_not_prevented":null,"ie_not_prevented":null,"ue_not_prevented":null,"exclude":0,"created_at":"2026-04-10T08:51:09.000000Z","updated_at":"2026-04-10T08:51:09.000000Z"},"financial_qualification":{"id":1300,"municipality_id":17,"period":"2024-25","property_infrastructure":"R","investment_property":null,"non_current_intangible_assets":null,"non_current_financial_assest":null,"non_current_biological_assets":null,"other_non_current_assets":null,"heritage_assets":null,"cash_and_cash_equivalents":null,"receivables":"N","inventory":null,"other_current_assest":null,"other_current_financial_instruments":null,"payables_and_borrowings":"A","provisions_and_guarantees":null,"taxes_and_vat":null,"other_liabilities":null,"other_financial_liabilities":null,"capital_and_reserves":null,"joint_ventures":null,"leases":null,"financial_instruments":null,"cash_flow_statement":null,"related_parties":null,"events_after_reporting":null,"accounting_policies":null,"contingent_liabilities":null,"other_disclosures":"A","going_concern":null,"criminal_conduct":null,"statement_comparison":"A","revenue_exchange_transactions":"A","revenue_non_exchange_transactions":null,"expenditure":null,"employee_cost":null,"unauthorised_expenditure":null,"irregular_expenditure":null,"fruitless_wasteful_xpenditure":null,"aggregate_misstatements":null,"cash_flow_from_operating_activities":"R","cash_flow_from_investing_activities":null,"cash_flow_from_financing_activities":null,"odi_electricity_losses":null,"odi_water_losses":null,"odi_written_representations":null,"exclude":0,"created_at":"2026-04-10T10:02:21.000000Z","updated_at":"2026-04-10T10:02:21.000000Z"},"waterboard":{"id":1130,"municipality_id":17,"period":"2024-25","0_to_30days":0,"31_to_90days":0,"over_90days":0,"total_arrears":0,"total_owed":0,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":0,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":30,"amount_losses":4661635,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":0,"exclude":0,"created_at":"2026-04-10T10:03:46.000000Z","updated_at":"2026-04-10T10:03:46.000000Z"},"eskom":{"id":1159,"municipality_id":17,"period":"2024-25","0_to_30days":7532166.8,"31_to_90days":11588831.2,"over_90days":166259986.7,"total_arrears":177848817.9,"total_owed":185380984.6,"interest_owed":19143070.9,"payment_arrangement":null,"bulk_purchases":140569200,"eskom_arrears":177848817.9,"electricity_losses_amount":43219978,"electricity_losses_percentage":30,"electricity_losses_disclosed":"Yes","essential_service_provider_of_electricity_yn":"Yes","exclude":0,"created_at":"2026-04-10T10:04:07.000000Z","updated_at":"2026-04-10T10:04:07.000000Z"},"consultant":{"id":2301,"municipality_id":17,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":8499754,"consultant_reason":"Lack of skills and vacancies","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Inadequate review of work","ineffective_reason_other_institutions":null,"financial_statements":"349991","asset_management":"8149763","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"20852513","exclude":0,"created_at":"2026-04-10T10:00:14.000000Z","updated_at":"2026-04-10T10:00:14.000000Z"},"material_irregularities":{"status_of_ab":0,"total_notifications":0,"recently_notified_awaiting_response":0,"follow_up_or_assessment_in_process":0,"appropriate_actions_in_process":0,"resolved":0,"recommendations":0,"remedial_actions":0,"referral":0,"remedial_actions_and_referral":0,"certificate_of_debt_process":0,"follow_up_or_assessment_invoking_powers_in_process":0,"follow_up_or_assessment_assessing_actions_in_process":0,"no_longer_pursued":0,"referral_and_remedial_actions":0,"remedial_actions_not_implemented":0,"invoked_powers_status_ab":0,"invoked_powers_status_mi":0,"impact_element_list":[]},"consequence_management":{"id":835,"municipality_id":17,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":0,"findings_on_consequence_management":2,"disciplinary_board_not_established":0,"disciplinary_board_not_properly_constituted":0,"created_at":"2026-04-10T10:03:01.000000Z","updated_at":"2026-04-10T10:03:01.000000Z"}}}