{"success":true,"code":200,"message":"OK","data":{"id":167,"auditee_id":597,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":4,"exclude":null,"map_url":"\/images\/maps\/597.svg","name":"Matatiele","parent_id":null,"slug":"1-matatiele","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"N\/A","updated_at":"2023-05-11T17:19:44.000000Z","audit_opinions":[{"id":7312,"municipality_id":167,"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":null,"exclude":0,"created_at":"2026-04-10T08:50:56.000000Z","updated_at":"2026-04-10T08:50:56.000000Z"},{"id":7038,"municipality_id":167,"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":"A","exclude":0,"created_at":"2025-03-07T10:04:08.000000Z","updated_at":"2025-03-07T10:04:08.000000Z"},{"id":6764,"municipality_id":167,"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":"R","exclude":0,"created_at":"2024-05-16T11:04:29.000000Z","updated_at":"2026-06-02T13:28:24.000000Z"},{"id":6214,"municipality_id":167,"period":"2021-22","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","information_reliable":"No","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":"2023-05-23T21:55:18.000000Z","updated_at":"2026-06-02T13:37:24.000000Z"},{"id":4290,"municipality_id":167,"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":"2023-05-19T12:54:16.000000Z","updated_at":"2023-05-19T12:54:16.000000Z"},{"id":4014,"municipality_id":167,"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":"2023-05-19T12:53:37.000000Z","updated_at":"2023-05-19T12:53:37.000000Z"},{"id":3738,"municipality_id":167,"period":"2018-19","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":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6488,"municipality_id":167,"period":"2017-18","engagement":"FA","opinion_evaluation":"Improved","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":"2023-05-23T21:55:51.000000Z","updated_at":"2023-05-23T21:55:51.000000Z"}],"expenditures":[{"id":2880,"municipality_id":167,"period":"2024-25","irregular_expenditure":0,"irregular_expenditure_balance":0,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":4523,"wasteful_expenditure_balance":4523,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:38.000000Z","updated_at":"2026-04-10T09:59:38.000000Z"},{"id":2606,"municipality_id":167,"period":"2023-24","irregular_expenditure":217800,"irregular_expenditure_balance":0,"unauthorised_expenditure":85274,"unauthorised_expenditure_balance":85274,"wasteful_expenditure":218664,"wasteful_expenditure_balance":217842,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:09.000000Z","updated_at":"2025-03-07T10:07:09.000000Z"},{"id":2332,"municipality_id":167,"period":"2022-23","irregular_expenditure":200000,"irregular_expenditure_balance":0,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":134122,"wasteful_expenditure_balance":0,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2024-05-16T11:09:08.000000Z","updated_at":"2024-05-16T11:09:08.000000Z"},{"id":2039,"municipality_id":167,"period":"2021-22","irregular_expenditure":10278551,"irregular_expenditure_balance":10278551,"unauthorised_expenditure":93380933,"unauthorised_expenditure_balance":93380933,"wasteful_expenditure":47689,"wasteful_expenditure_balance":948569,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-23T23:07:07.000000Z","updated_at":"2023-05-23T23:07:07.000000Z"},{"id":1769,"municipality_id":167,"period":"2020-21","irregular_expenditure":15127717,"irregular_expenditure_balance":15127717,"unauthorised_expenditure":69601485,"unauthorised_expenditure_balance":69601485,"wasteful_expenditure":901631,"wasteful_expenditure_balance":900880,"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":82,"municipality_id":167,"period":"2019-20","irregular_expenditure":1522660,"irregular_expenditure_balance":1522660,"unauthorised_expenditure":38451759,"unauthorised_expenditure_balance":38546463,"wasteful_expenditure":3082,"wasteful_expenditure_balance":55226,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:16.000000Z","updated_at":"2023-05-11T17:20:16.000000Z"},{"id":83,"municipality_id":167,"period":"2018-19","irregular_expenditure":7135420,"irregular_expenditure_balance":9370387,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":94704,"wasteful_expenditure":5345,"wasteful_expenditure_balance":52144,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:16.000000Z","updated_at":"2023-05-11T17:20:16.000000Z"},{"id":84,"municipality_id":167,"period":"2017-18","irregular_expenditure":276530,"irregular_expenditure_balance":2234967,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":94704,"wasteful_expenditure":7605,"wasteful_expenditure_balance":46799,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:16.000000Z","updated_at":"2023-05-11T17:20:16.000000Z"}],"entities":[],"grant_management":{"id":1851,"municipality_id":167,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":17101477,"percentage_maintenance_spend":3.1,"internal_control_assessment":"Good","record_keeping":"Concerning","dm_controls":"Concerning","year_end_reporting":"Concerning","monitor_compliance":"Concerning","exclude":0,"created_at":"2026-04-10T08:52:36.000000Z","updated_at":"2026-04-10T08:52:36.000000Z"},"it_control":{"id":1743,"municipality_id":167,"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":"2026-04-10T08:54:39.000000Z","updated_at":"2026-04-10T08:54:39.000000Z"},"financial_health":{"id":1354,"municipality_id":167,"period":"2024-25","material_findings":null,"creditor_payment_period":32,"debtor_collection_period":65,"eskom_arrears":0,"debt_irrecoverable":"56.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":"No","bank_overdraft":null,"liabilities_next_budget":29,"expenditure_next_budget":"29","expenditure_next_half_budget":"29","water_arrears":0,"years_going_concern":"No","number_of_years_of_going_concern_uncertainty":0,"years_going_concern_qualification":0,"net_liability_realised":"No","solvency_ratio":7.39,"exclude":0,"created_at":"2026-04-10T10:01:44.000000Z","updated_at":"2026-06-03T08:31:45.000000Z"},"root_cause":{"id":2314,"municipality_id":167,"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":292,"municipality_id":167,"households":59765,"population":225562,"unemployment_rate":38.7,"youth_unemployment_rate":47.2,"water_access":53.4,"electricity_access":84.5,"refuse_removal":26.7,"flush_toilet":28.1,"exclude":0,"created_at":"2023-05-15T14:54:02.000000Z","updated_at":"2026-06-04T07:15:41.000000Z"},"supply_chain":{"id":2103,"municipality_id":167,"period":"2024-25","unfair_procurement":null,"awarded_family":null,"scope_limitations":null,"awarded_employees":null,"awarded_officials":null,"scm_received":0,"irregular_expenditure":null,"inadequate_contract":null,"exclude":0,"created_at":"2026-04-10T08:53:27.000000Z","updated_at":"2026-04-10T08:53:27.000000Z"},"district":{"id":4,"province_id":1,"name":"Alfred Nzo","slug":"1-alfred-nzo","map_url":"\/images\/maps\/1-alfred-nzo.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":1266,"municipality_id":167,"period":"2024-25","equitable_share":320321000,"grants":92730140,"property_rates":56360466,"services_electricity":77913750,"services_water":0,"other_revenue":75739924,"own_revenue":221807630,"total_revenue":634858770,"repairs_and_maintenance_as_of_ppe_at_carrying_value":1.6,"total_infrastructure_grants":82839078,"total_property_plant_and_equipment_at_carrying_amount":1083744420,"repairs_and_maintenance_total":17101477,"investment_property_carrying_amount":4960309,"infrastructure_assets_at_carrying_amount":546340557,"repairs_and_maintenance_as_of_ppe_with_investment_property":1.6,"exclude":0,"created_at":"2026-04-10T10:04:24.000000Z","updated_at":"2026-06-02T09:33:52.000000Z","total_grants":413051140},"assurance":{"id":1116,"municipality_id":167,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":18,"cfo_months_vacant":0,"finance_vacancy_rate":7.5,"mm_total_months":58,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":0,"overall_vacancy_rate":12,"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":6208,"municipality_id":167,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-30","material_misstatement":"Yes","irregular_expenditure":"No","afs_and_ar":"No","asset_management":"No","liability_management":null,"budgets":null,"expenditure_management":"No","consequence_management":"No","audit_committees":null,"internal_audit":null,"revenue_management":"No","performance_management":"No","grants":null,"procurement_management":"No","hr_management":"No","other":null,"afs_submitted_in_time":"Yes","afs_good_quality":null,"findings_consequence_management":null,"environmental_management":null,"fwe_not_prevented":null,"ie_not_prevented":null,"ue_not_prevented":null,"exclude":0,"created_at":"2026-04-10T08:51:13.000000Z","updated_at":"2026-04-10T08:51:13.000000Z"},"financial_qualification":{"id":1412,"municipality_id":167,"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":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":null,"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":"2026-04-10T10:02:23.000000Z","updated_at":"2026-04-10T10:02:23.000000Z"},"waterboard":{"id":1142,"municipality_id":167,"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":null,"essential_service_provider_of_water_yn":"No","percentage_water_losses":0,"amount_losses":0,"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":1171,"municipality_id":167,"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":87847362,"eskom_arrears":0,"electricity_losses_amount":4859100,"electricity_losses_percentage":7.9,"electricity_losses_disclosed":"Yes","essential_service_provider_of_electricity_yn":"Yes","exclude":0,"created_at":"2026-04-10T10:04:08.000000Z","updated_at":"2026-04-10T10:04:08.000000Z"},"consultant":{"id":2418,"municipality_id":167,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":12312611,"consultant_reason":"Lack of skills","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Consultant appointed too late","ineffective_reason_other_institutions":null,"financial_statements":"6034306","asset_management":"6278305","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"33268963","exclude":0,"created_at":"2026-04-10T10:00:17.000000Z","updated_at":"2026-04-10T10:00:17.000000Z"},"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":966,"municipality_id":167,"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":"2026-04-10T10:03:03.000000Z","updated_at":"2026-04-10T10:03:03.000000Z"}}}