{"success":true,"code":200,"message":"OK","data":{"id":246,"auditee_id":614,"category":"MUN","created_at":"2023-05-11T17:19:45.000000Z","district_id":24,"exclude":null,"map_url":"\/images\/maps\/614.svg","name":"Sakhisizwe","parent_id":null,"slug":"1-sakhisizwe","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"Yes","updated_at":"2023-05-11T17:19:45.000000Z","audit_opinions":[{"id":7372,"municipality_id":246,"period":"2024-25","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":"2026-04-10T08:50:57.000000Z","updated_at":"2026-04-10T08:50:57.000000Z"},{"id":7098,"municipality_id":246,"period":"2023-24","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":"2025-03-07T10:04:09.000000Z","updated_at":"2025-03-07T10:04:09.000000Z"},{"id":6824,"municipality_id":246,"period":"2022-23","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Qualified","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":"2024-05-16T11:04:30.000000Z","updated_at":"2024-05-16T11:04:30.000000Z"},{"id":6274,"municipality_id":246,"period":"2021-22","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Qualified","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":"2023-05-23T21:55:18.000000Z","updated_at":"2023-05-23T21:55:18.000000Z"},{"id":4350,"municipality_id":246,"period":"2020-21","engagement":"FA","opinion_evaluation":"Improved","audit_opinion":"Qualified","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":"2023-05-19T12:54:16.000000Z","updated_at":"2023-05-19T12:54:16.000000Z"},{"id":4073,"municipality_id":246,"period":"2019-20","engagement":"FA","opinion_evaluation":"Regressed","audit_opinion":"Adverse","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"Yes","performance_report":"Yes","planning_documents":"No","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-19T12:53:38.000000Z","updated_at":"2024-05-16T11:20:23.000000Z"},{"id":3798,"municipality_id":246,"period":"2018-19","engagement":"FA","opinion_evaluation":"Regressed","audit_opinion":"Qualified","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":"N","exclude":0,"created_at":"2023-05-19T12:53:01.000000Z","updated_at":"2023-05-19T12:53:01.000000Z"},{"id":6548,"municipality_id":246,"period":"2017-18","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":"2023-05-23T21:55:52.000000Z","updated_at":"2023-05-23T21:55:52.000000Z"}],"expenditures":[{"id":2950,"municipality_id":246,"period":"2024-25","irregular_expenditure":77365059,"irregular_expenditure_balance":91261879,"unauthorised_expenditure":25051522,"unauthorised_expenditure_balance":92992546,"wasteful_expenditure":326623,"wasteful_expenditure_balance":156748,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:41.000000Z","updated_at":"2026-04-10T09:59:41.000000Z"},{"id":2676,"municipality_id":246,"period":"2023-24","irregular_expenditure":13133178,"irregular_expenditure_balance":105048507,"unauthorised_expenditure":21137571,"unauthorised_expenditure_balance":122762225,"wasteful_expenditure":1056957,"wasteful_expenditure_balance":5459833,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:10.000000Z","updated_at":"2025-03-07T10:07:10.000000Z"},{"id":2402,"municipality_id":246,"period":"2022-23","irregular_expenditure":17525372,"irregular_expenditure_balance":125882267,"unauthorised_expenditure":24556413,"unauthorised_expenditure_balance":101468396,"wasteful_expenditure":988939,"wasteful_expenditure_balance":4402876,"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":2109,"municipality_id":246,"period":"2021-22","irregular_expenditure":10141878,"irregular_expenditure_balance":108356895,"unauthorised_expenditure":9127217,"unauthorised_expenditure_balance":76911983,"wasteful_expenditure":253269,"wasteful_expenditure_balance":3413937,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-23T23:07:08.000000Z","updated_at":"2023-05-23T23:07:08.000000Z"},{"id":1837,"municipality_id":246,"period":"2020-21","irregular_expenditure":13756975,"irregular_expenditure_balance":98215017,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":67784766,"wasteful_expenditure":301433,"wasteful_expenditure_balance":3160668,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T18:17:22.000000Z","updated_at":"2023-05-11T18:17:22.000000Z"},{"id":147,"municipality_id":246,"period":"2019-20","irregular_expenditure":4586460,"irregular_expenditure_balance":84458042,"unauthorised_expenditure":6809027,"unauthorised_expenditure_balance":69193348,"wasteful_expenditure":359299,"wasteful_expenditure_balance":2859235,"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":148,"municipality_id":246,"period":"2018-19","irregular_expenditure":2269677,"irregular_expenditure_balance":79871582,"unauthorised_expenditure":10250907,"unauthorised_expenditure_balance":62384321,"wasteful_expenditure":1535956,"wasteful_expenditure_balance":2499936,"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":149,"municipality_id":246,"period":"2017-18","irregular_expenditure":34029173,"irregular_expenditure_balance":77601905,"unauthorised_expenditure":7678490,"unauthorised_expenditure_balance":52133414,"wasteful_expenditure":149148,"wasteful_expenditure_balance":963980,"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":1903,"municipality_id":246,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":3637764,"percentage_maintenance_spend":1.7,"internal_control_assessment":"Intervention required","record_keeping":"Good","dm_controls":"Concerning","year_end_reporting":"Intervention required","monitor_compliance":"Intervention required","exclude":0,"created_at":"2026-04-10T08:52:37.000000Z","updated_at":"2026-04-10T08:52:37.000000Z"},"it_control":{"id":1803,"municipality_id":246,"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":"2026-04-10T08:54:42.000000Z","updated_at":"2026-04-10T08:54:42.000000Z"},"financial_health":{"id":1367,"municipality_id":246,"period":"2024-25","material_findings":null,"creditor_payment_period":39,"debtor_collection_period":844,"eskom_arrears":0,"debt_irrecoverable":"80.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":14919,"expenditure_next_budget":"149","expenditure_next_half_budget":"149","water_arrears":0,"years_going_concern":"No","number_of_years_of_going_concern_uncertainty":0,"years_going_concern_qualification":0,"net_liability_realised":null,"solvency_ratio":5.75,"exclude":0,"created_at":"2026-04-10T10:01:45.000000Z","updated_at":"2026-06-03T08:31:45.000000Z"},"root_cause":{"id":2327,"municipality_id":246,"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":305,"municipality_id":246,"households":14909,"population":63981,"unemployment_rate":38.8,"youth_unemployment_rate":48.6,"water_access":70.9,"electricity_access":96.8,"refuse_removal":32.7,"flush_toilet":44.9,"exclude":0,"created_at":"2023-05-15T14:54:02.000000Z","updated_at":"2026-06-04T07:15:42.000000Z"},"supply_chain":{"id":2173,"municipality_id":246,"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":null,"exclude":0,"created_at":"2026-04-10T08:53:35.000000Z","updated_at":"2026-04-10T08:53:35.000000Z"},"district":{"id":24,"province_id":1,"name":"Chris Hani","slug":"1-chris-hani","map_url":"\/images\/maps\/1-chris-hani.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":1279,"municipality_id":246,"period":"2024-25","equitable_share":88876569,"grants":104047155,"property_rates":9491493,"services_electricity":20979425,"services_water":0,"other_revenue":31283803,"own_revenue":69198502,"total_revenue":262122226,"repairs_and_maintenance_as_of_ppe_at_carrying_value":1.4,"total_infrastructure_grants":97265109,"total_property_plant_and_equipment_at_carrying_amount":292350495,"repairs_and_maintenance_total":4080420,"investment_property_carrying_amount":13502054,"infrastructure_assets_at_carrying_amount":210985420,"repairs_and_maintenance_as_of_ppe_with_investment_property":1.3,"exclude":0,"created_at":"2026-04-10T10:04:25.000000Z","updated_at":"2026-06-02T09:33:52.000000Z","total_grants":192923724},"assurance":{"id":1125,"municipality_id":246,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":21,"cfo_months_vacant":0,"finance_vacancy_rate":4,"mm_total_months":29,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":0,"overall_vacancy_rate":25,"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":6268,"municipality_id":246,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-31","material_misstatement":"Yes","irregular_expenditure":"Yes","afs_and_ar":"No","asset_management":"No","liability_management":null,"budgets":null,"expenditure_management":"No","consequence_management":"Yes","audit_committees":null,"internal_audit":"N","revenue_management":"No","performance_management":"Yes","grants":"A","procurement_management":"No","hr_management":"No","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":"2026-04-10T08:51:17.000000Z","updated_at":"2026-05-20T00:42:40.000000Z"},"financial_qualification":{"id":1478,"municipality_id":246,"period":"2024-25","property_infrastructure":"A","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":"2026-04-10T10:02:25.000000Z","updated_at":"2026-04-10T10:02:25.000000Z"},"waterboard":{"id":1155,"municipality_id":246,"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":1184,"municipality_id":246,"period":"2024-25","0_to_30days":143550.4,"31_to_90days":63922.9,"over_90days":0,"total_arrears":63922.9,"total_owed":207473.3,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":18992494,"eskom_arrears":63922.9,"electricity_losses_amount":2690917,"electricity_losses_percentage":11,"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":2485,"municipality_id":246,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":2903810,"consultant_reason":"Lack of skills","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Inadequate review of work","ineffective_reason_other_institutions":null,"financial_statements":"2903810","asset_management":"0","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"10519517","exclude":0,"created_at":"2026-04-10T10:00:19.000000Z","updated_at":"2026-04-10T10:00:19.000000Z"},"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":1036,"municipality_id":246,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":0,"findings_on_consequence_management":1,"disciplinary_board_not_established":0,"disciplinary_board_not_properly_constituted":0,"created_at":"2026-04-10T10:03:05.000000Z","updated_at":"2026-04-10T10:03:05.000000Z"}}}