{"success":true,"code":200,"message":"OK","data":{"id":51,"auditee_id":1481,"category":"MUN","created_at":"2023-05-11T17:19:43.000000Z","district_id":14,"exclude":null,"map_url":"\/images\/maps\/1481.svg","name":"Dr Beyers Naud\u00e9","parent_id":null,"slug":"1-dr-beyers-naude","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"N\/A","updated_at":"2023-05-11T17:19:43.000000Z","audit_opinions":[{"id":7235,"municipality_id":51,"period":"2024-25","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":null,"exclude":0,"created_at":"2026-04-10T08:50:51.000000Z","updated_at":"2026-04-10T08:50:51.000000Z"},{"id":6962,"municipality_id":51,"period":"2023-24","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":"2025-03-07T10:04:07.000000Z","updated_at":"2025-03-07T10:04:07.000000Z"},{"id":6688,"municipality_id":51,"period":"2022-23","engagement":"FA","opinion_evaluation":"Improved","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":"2024-05-16T11:04:29.000000Z","updated_at":"2024-05-16T11:04:29.000000Z"},{"id":6138,"municipality_id":51,"period":"2021-22","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":"N","exclude":0,"created_at":"2023-05-23T21:55:17.000000Z","updated_at":"2023-05-23T21:55:17.000000Z"},{"id":4214,"municipality_id":51,"period":"2020-21","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":"A","exclude":0,"created_at":"2023-05-19T12:54:15.000000Z","updated_at":"2023-05-19T12:54:15.000000Z"},{"id":3938,"municipality_id":51,"period":"2019-20","engagement":"FA","opinion_evaluation":"Improved","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":"2023-05-19T12:53:36.000000Z","updated_at":"2023-05-19T12:53:36.000000Z"},{"id":3662,"municipality_id":51,"period":"2018-19","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Disclaimer","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":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6412,"municipality_id":51,"period":"2017-18","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Disclaimer","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":"2023-05-23T21:55:51.000000Z","updated_at":"2023-05-23T21:55:51.000000Z"}],"expenditures":[{"id":2777,"municipality_id":51,"period":"2024-25","irregular_expenditure":47073636,"irregular_expenditure_balance":47073636,"unauthorised_expenditure":193465939,"unauthorised_expenditure_balance":193465939,"wasteful_expenditure":40831600,"wasteful_expenditure_balance":40831600,"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":2504,"municipality_id":51,"period":"2023-24","irregular_expenditure":61772835,"irregular_expenditure_balance":168819902,"unauthorised_expenditure":98023159,"unauthorised_expenditure_balance":203799755,"wasteful_expenditure":55582709,"wasteful_expenditure_balance":128634463,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:08.000000Z","updated_at":"2025-03-07T10:07:08.000000Z"},{"id":2230,"municipality_id":51,"period":"2022-23","irregular_expenditure":203993717,"irregular_expenditure_balance":465058814,"unauthorised_expenditure":105776596,"unauthorised_expenditure_balance":622642629,"wasteful_expenditure":48315293,"wasteful_expenditure_balance":111927968,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":"A","exclude":0,"created_at":"2024-05-16T11:09:07.000000Z","updated_at":"2024-05-16T11:10:39.000000Z"},{"id":1937,"municipality_id":51,"period":"2021-22","irregular_expenditure":189973642,"irregular_expenditure_balance":261065097,"unauthorised_expenditure":60984868,"unauthorised_expenditure_balance":516866033,"wasteful_expenditure":21165224,"wasteful_expenditure_balance":63612675,"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":1678,"municipality_id":51,"period":"2020-21","irregular_expenditure":28812860,"irregular_expenditure_balance":217890529,"unauthorised_expenditure":44076203,"unauthorised_expenditure_balance":455881165,"wasteful_expenditure":17710990,"wasteful_expenditure_balance":42447451,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T18:17:21.000000Z","updated_at":"2023-05-11T18:17:21.000000Z"},{"id":1307,"municipality_id":51,"period":"2019-20","irregular_expenditure":103453775,"irregular_expenditure_balance":189077669,"unauthorised_expenditure":83238437,"unauthorised_expenditure_balance":411804962,"wasteful_expenditure":8491241,"wasteful_expenditure_balance":24736461,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:22.000000Z","updated_at":"2023-05-11T17:20:22.000000Z"},{"id":1308,"municipality_id":51,"period":"2018-19","irregular_expenditure":44394130,"irregular_expenditure_balance":85623894,"unauthorised_expenditure":102035535,"unauthorised_expenditure_balance":284255096,"wasteful_expenditure":7813364,"wasteful_expenditure_balance":16245220,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:22.000000Z","updated_at":"2023-05-11T17:20:22.000000Z"},{"id":1309,"municipality_id":51,"period":"2017-18","irregular_expenditure":155889483,"irregular_expenditure_balance":160689270,"unauthorised_expenditure":17769562,"unauthorised_expenditure_balance":182219561,"wasteful_expenditure":3510087,"wasteful_expenditure_balance":8431856,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:22.000000Z","updated_at":"2023-05-11T17:20:22.000000Z"}],"entities":[],"grant_management":{"id":1786,"municipality_id":51,"period":"2024-25","percentage_underspending":69.6,"underspend_threshold":"Yes","maintenance_spend":18159460,"percentage_maintenance_spend":2.2,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Intervention required","year_end_reporting":"Intervention required","monitor_compliance":"Concerning","exclude":0,"created_at":"2026-04-10T08:52:32.000000Z","updated_at":"2026-06-01T13:05:03.000000Z"},"it_control":{"id":1665,"municipality_id":51,"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":"2026-04-10T08:54:34.000000Z","updated_at":"2026-04-10T08:54:34.000000Z"},"financial_health":{"id":1597,"municipality_id":51,"period":"2024-25","material_findings":null,"creditor_payment_period":395,"debtor_collection_period":36,"eskom_arrears":0,"debt_irrecoverable":"93.00","deficit_realised":"Yes","deficit_realised_amount":241770210,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":172,"expenditure_next_budget":"172","expenditure_next_half_budget":"172","water_arrears":0,"years_going_concern":"Yes","number_of_years_of_going_concern_uncertainty":1,"years_going_concern_qualification":0,"net_liability_realised":null,"solvency_ratio":1.2,"exclude":0,"created_at":"2026-04-10T10:01:53.000000Z","updated_at":"2026-06-03T08:31:55.000000Z"},"root_cause":{"id":2534,"municipality_id":51,"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":"2026-04-10T10:00:50.000000Z","updated_at":"2026-04-10T10:00:50.000000Z"},"stats":{"id":510,"municipality_id":51,"households":21455,"population":101001,"unemployment_rate":29.4,"youth_unemployment_rate":37.9,"water_access":98.1,"electricity_access":97.3,"refuse_removal":90,"flush_toilet":96.1,"exclude":0,"created_at":"2023-05-15T14:54:04.000000Z","updated_at":"2026-06-04T07:15:46.000000Z"},"supply_chain":{"id":2000,"municipality_id":51,"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":1486,"municipality_id":51,"period":"2024-25","equitable_share":121571000,"grants":73540587,"property_rates":55272750,"services_electricity":158467158,"services_water":56561345,"other_revenue":60897473,"own_revenue":418407961,"total_revenue":613519548,"repairs_and_maintenance_as_of_ppe_at_carrying_value":2.6,"total_infrastructure_grants":55588294,"total_property_plant_and_equipment_at_carrying_amount":1041269981,"repairs_and_maintenance_total":26675566,"investment_property_carrying_amount":26777924,"infrastructure_assets_at_carrying_amount":814676140,"repairs_and_maintenance_as_of_ppe_with_investment_property":2.5,"exclude":0,"created_at":"2026-04-10T10:04:30.000000Z","updated_at":"2026-06-02T09:33:59.000000Z","total_grants":195111587},"assurance":{"id":1105,"municipality_id":51,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":36,"cfo_months_vacant":0,"finance_vacancy_rate":18,"mm_total_months":93,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":20,"overall_vacancy_rate":41,"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":6131,"municipality_id":51,"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":"No","audit_committees":null,"internal_audit":null,"revenue_management":"Yes","performance_management":"No","grants":null,"procurement_management":"Yes","hr_management":"Yes","other":null,"afs_submitted_in_time":"Yes","afs_good_quality":null,"findings_consequence_management":"A","environmental_management":null,"fwe_not_prevented":null,"ie_not_prevented":null,"ue_not_prevented":null,"exclude":0,"created_at":"2026-04-10T08:51:10.000000Z","updated_at":"2026-05-20T00:42:38.000000Z"},"financial_qualification":{"id":1325,"municipality_id":51,"period":"2024-25","property_infrastructure":null,"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":null,"inventory":null,"other_current_assest":null,"other_current_financial_instruments":null,"payables_and_borrowings":null,"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":null,"going_concern":null,"criminal_conduct":null,"statement_comparison":null,"revenue_exchange_transactions":null,"revenue_non_exchange_transactions":"N","expenditure":null,"employee_cost":null,"unauthorised_expenditure":null,"irregular_expenditure":null,"fruitless_wasteful_xpenditure":null,"aggregate_misstatements":null,"cash_flow_from_operating_activities":null,"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":"2026-04-10T10:02:22.000000Z","updated_at":"2026-04-10T10:02:22.000000Z"},"waterboard":{"id":1362,"municipality_id":51,"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":51.5,"amount_losses":59998664,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":0,"exclude":0,"created_at":"2026-04-10T10:03:54.000000Z","updated_at":"2026-04-10T10:03:54.000000Z"},"eskom":{"id":1391,"municipality_id":51,"period":"2024-25","0_to_30days":24309955.3,"31_to_90days":31805156,"over_90days":323535166.3,"total_arrears":355340322.3,"total_owed":379650277.5,"interest_owed":79128883,"payment_arrangement":null,"bulk_purchases":156478171,"eskom_arrears":355340322.3,"electricity_losses_amount":13901931,"electricity_losses_percentage":12.2,"electricity_losses_disclosed":"Yes","essential_service_provider_of_electricity_yn":"Yes","exclude":0,"created_at":"2026-04-10T10:04:12.000000Z","updated_at":"2026-04-10T10:04:12.000000Z"},"consultant":{"id":2327,"municipality_id":51,"period":"2024-25","consultant_appointed":"No","consultant_cost":0,"consultant_reason":null,"consultant_reason_other_institutions":null,"consultants_ineffective":"No","ineffective_reason":null,"ineffective_reason_other_institutions":null,"financial_statements":"0","asset_management":"0","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"39902738","exclude":0,"created_at":"2026-04-10T10:00:14.000000Z","updated_at":"2026-04-10T10:00:14.000000Z"},"material_irregularities":{"0":{"id":8374,"municipality_id":51,"period":"2024-25","mi_implemented":null,"number_mis_notified":0,"action_taken":0,"follow_up":0,"resolved":0,"recommendations":0,"referral":0,"remedial_action":0,"exclude":0,"created_at":"2026-05-11T14:13:30.000000Z","updated_at":"2026-05-11T14:13:30.000000Z","notification_date":"2022-01-20","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Likely material financial loss"},"1":{"id":8375,"municipality_id":51,"period":"2024-25","mi_implemented":null,"number_mis_notified":0,"action_taken":0,"follow_up":0,"resolved":0,"recommendations":0,"referral":0,"remedial_action":0,"exclude":0,"created_at":"2026-05-11T14:13:30.000000Z","updated_at":"2026-05-11T14:13:30.000000Z","notification_date":"2022-01-31","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Material financial loss"},"2":{"id":8396,"municipality_id":51,"period":"2024-25","mi_implemented":null,"number_mis_notified":0,"action_taken":0,"follow_up":0,"resolved":0,"recommendations":0,"referral":0,"remedial_action":0,"exclude":0,"created_at":"2026-05-11T14:13:31.000000Z","updated_at":"2026-05-11T14:13:31.000000Z","notification_date":"2024-11-26","status_of_mi":"Appropriate action being taken to resolve MI","status_of_ab":"Appropriate actions - assessing implementation information","impact_element":"Substantial harm to general public"},"status_of_ab":1,"total_notifications":3,"recently_notified_awaiting_response":0,"follow_up_or_assessment_in_process":0,"appropriate_actions_in_process":1,"resolved":2,"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":[{"total":1,"impact_element":"Likely material financial loss"},{"total":1,"impact_element":"Material financial loss"},{"total":1,"impact_element":"Substantial harm to general public"}]},"consequence_management":{"id":863,"municipality_id":51,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":0,"findings_on_consequence_management":0,"disciplinary_board_not_established":0,"disciplinary_board_not_properly_constituted":0,"created_at":"2026-04-10T10:03:02.000000Z","updated_at":"2026-04-10T10:03:02.000000Z"}}}