{"success":true,"code":200,"message":"OK","data":{"id":184,"auditee_id":627,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":48,"exclude":null,"map_url":"\/images\/maps\/627.svg","name":"Mohokare","parent_id":null,"slug":"2-mohokare","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"No","updated_at":"2023-05-11T17:19:44.000000Z","audit_opinions":[{"id":7327,"municipality_id":184,"period":"2024-25","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":"2026-04-10T08:50:56.000000Z","updated_at":"2026-04-10T09:56:09.000000Z"},{"id":7053,"municipality_id":184,"period":"2023-24","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":"2025-03-07T10:04:08.000000Z","updated_at":"2026-05-08T14:13:43.000000Z"},{"id":6779,"municipality_id":184,"period":"2022-23","engagement":"FA","opinion_evaluation":"Regressed","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":"2024-05-16T11:04:29.000000Z","updated_at":"2024-05-16T11:04:29.000000Z"},{"id":6229,"municipality_id":184,"period":"2021-22","engagement":"FA","opinion_evaluation":"Unchanged","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":"2023-05-23T21:55:18.000000Z","updated_at":"2024-05-16T11:28:07.000000Z"},{"id":4305,"municipality_id":184,"period":"2020-21","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":"2023-05-19T12:54:16.000000Z","updated_at":"2026-06-08T12:15:12.000000Z"},{"id":4029,"municipality_id":184,"period":"2019-20","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":"2023-05-19T12:53:37.000000Z","updated_at":"2023-05-19T12:53:37.000000Z"},{"id":3753,"municipality_id":184,"period":"2018-19","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":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6503,"municipality_id":184,"period":"2017-18","engagement":"FA","opinion_evaluation":"Improved","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":"2023-05-23T21:55:51.000000Z","updated_at":"2023-05-23T21:55:51.000000Z"}],"expenditures":[{"id":2896,"municipality_id":184,"period":"2024-25","irregular_expenditure":1306708,"irregular_expenditure_balance":258853980,"unauthorised_expenditure":65366095,"unauthorised_expenditure_balance":548659284,"wasteful_expenditure":64608191,"wasteful_expenditure_balance":44281518,"ue_qualified":"R","fwe_qualified":"R","ie_qualified":"R","exclude":0,"created_at":"2026-04-10T09:59:38.000000Z","updated_at":"2026-04-10T10:02:32.000000Z"},{"id":2622,"municipality_id":184,"period":"2023-24","irregular_expenditure":6756460,"irregular_expenditure_balance":261966602,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":369486223,"wasteful_expenditure":5560843,"wasteful_expenditure_balance":46262848,"ue_qualified":"R","fwe_qualified":"R","ie_qualified":"R","exclude":0,"created_at":"2025-03-07T10:07:09.000000Z","updated_at":"2025-04-23T10:31:12.000000Z"},{"id":2348,"municipality_id":184,"period":"2022-23","irregular_expenditure":4693795,"irregular_expenditure_balance":255210142,"unauthorised_expenditure":47176408,"unauthorised_expenditure_balance":369486223,"wasteful_expenditure":12731016,"wasteful_expenditure_balance":40702005,"ue_qualified":"N","fwe_qualified":"R","ie_qualified":"R","exclude":0,"created_at":"2024-05-16T11:09:08.000000Z","updated_at":"2024-05-16T11:10:40.000000Z"},{"id":2055,"municipality_id":184,"period":"2021-22","irregular_expenditure":19357823,"irregular_expenditure_balance":250516347,"unauthorised_expenditure":150887899,"unauthorised_expenditure_balance":322309815,"wasteful_expenditure":15567475,"wasteful_expenditure_balance":27970989,"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":1784,"municipality_id":184,"period":"2020-21","irregular_expenditure":24803506,"irregular_expenditure_balance":243320717,"unauthorised_expenditure":53672874,"unauthorised_expenditure_balance":492843230,"wasteful_expenditure":11203586,"wasteful_expenditure_balance":55662151,"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":207,"municipality_id":184,"period":"2019-20","irregular_expenditure":182706288,"irregular_expenditure_balance":218517211,"unauthorised_expenditure":80356139,"unauthorised_expenditure_balance":439170356,"wasteful_expenditure":18969559,"wasteful_expenditure_balance":46775972,"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":208,"municipality_id":184,"period":"2018-19","irregular_expenditure":6053543,"irregular_expenditure_balance":35810923,"unauthorised_expenditure":56579310,"unauthorised_expenditure_balance":312470049,"wasteful_expenditure":9321508,"wasteful_expenditure_balance":27806413,"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":209,"municipality_id":184,"period":"2017-18","irregular_expenditure":10550309,"irregular_expenditure_balance":30791754,"unauthorised_expenditure":43331896,"unauthorised_expenditure_balance":255890739,"wasteful_expenditure":11606551,"wasteful_expenditure_balance":18484905,"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":1962,"municipality_id":184,"period":"2024-25","percentage_underspending":94,"underspend_threshold":"Yes","maintenance_spend":958997,"percentage_maintenance_spend":0.2,"internal_control_assessment":"Intervention required","record_keeping":"Intervention required","dm_controls":"Intervention required","year_end_reporting":"Intervention required","monitor_compliance":"Intervention required","exclude":0,"created_at":"2026-04-10T09:56:55.000000Z","updated_at":"2026-04-10T09:56:55.000000Z"},"it_control":{"id":1758,"municipality_id":184,"period":"2024-25","overall_assessment":null,"it_governance":"Good","it_security":"Good","it_continuity":"Good","unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:39.000000Z","updated_at":"2026-04-10T09:58:28.000000Z"},"financial_health":{"id":1379,"municipality_id":184,"period":"2024-25","material_findings":null,"creditor_payment_period":0,"debtor_collection_period":0,"eskom_arrears":0,"debt_irrecoverable":"0.00","deficit_realised":null,"deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":0,"expenditure_next_budget":"","expenditure_next_half_budget":"","water_arrears":0,"years_going_concern":"No","number_of_years_of_going_concern_uncertainty":6,"years_going_concern_qualification":1,"net_liability_realised":null,"solvency_ratio":0,"exclude":0,"created_at":"2026-04-10T10:01:46.000000Z","updated_at":"2026-06-03T08:31:46.000000Z"},"root_cause":{"id":2338,"municipality_id":184,"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":"2026-04-10T10:00:46.000000Z","updated_at":"2026-04-10T10:00:46.000000Z"},"stats":{"id":317,"municipality_id":184,"households":13666,"population":36968,"unemployment_rate":31.4,"youth_unemployment_rate":40,"water_access":91.9,"electricity_access":93,"refuse_removal":66.4,"flush_toilet":86.6,"exclude":0,"created_at":"2023-05-15T14:54:02.000000Z","updated_at":"2026-06-04T07:15:42.000000Z"},"supply_chain":{"id":2119,"municipality_id":184,"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":"2026-04-10T08:53:27.000000Z","updated_at":"2026-04-10T09:58:00.000000Z"},"district":{"id":48,"province_id":2,"name":"Xhariep","slug":"2-xhariep","map_url":"\/images\/maps\/2-xhariep.svg","created_at":"2023-05-11T17:19:44.000000Z","updated_at":"2023-05-11T17:19:44.000000Z","province":{"id":2,"name":"Free State","iso":"FS","slug":"free-state","map_url":"\/images\/maps\/free-state.svg"}},"financials":{"id":1290,"municipality_id":184,"period":"2024-25","equitable_share":99365000,"grants":22457666,"property_rates":15093669,"services_electricity":34126165,"services_water":34789733,"other_revenue":53415922,"own_revenue":156885263,"total_revenue":278707929,"repairs_and_maintenance_as_of_ppe_at_carrying_value":0.2,"total_infrastructure_grants":22457666,"total_property_plant_and_equipment_at_carrying_amount":638874588,"repairs_and_maintenance_total":958997,"investment_property_carrying_amount":53985697,"infrastructure_assets_at_carrying_amount":591229103,"repairs_and_maintenance_as_of_ppe_with_investment_property":0.1,"exclude":0,"created_at":"2026-04-10T10:04:25.000000Z","updated_at":"2026-06-02T09:33:53.000000Z","total_grants":121822666},"assurance":{"id":1139,"municipality_id":184,"period":"2024-25","mc_established":"Yes","mc_instability":"Yes","mc_assurance_level":"Provides limited or no assurance","cfo_appointed":"No","cfo_total_months":0,"cfo_months_vacant":31,"finance_vacancy_rate":13,"mm_total_months":0,"mm_vacancy":"No","finance_resourcing":"Good","finance_resourcing_concerning":null,"sm_vacancy_rate":20,"overall_vacancy_rate":31,"mm_months_vacant":20,"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":6223,"municipality_id":184,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-31","material_misstatement":"Yes","irregular_expenditure":"Yes","afs_and_ar":"Yes","asset_management":"Yes","liability_management":null,"budgets":null,"expenditure_management":"Yes","consequence_management":"Yes","audit_committees":"N","internal_audit":"N","revenue_management":"Yes","performance_management":"Yes","grants":"R","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":"2026-04-10T08:51:14.000000Z","updated_at":"2026-04-10T09:56:21.000000Z"},"financial_qualification":{"id":1427,"municipality_id":184,"period":"2024-25","property_infrastructure":"R","investment_property":"R","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":"R","receivables":"R","inventory":"R","other_current_assest":"N","other_current_financial_instruments":null,"payables_and_borrowings":"R","provisions_and_guarantees":"R","taxes_and_vat":null,"other_liabilities":"R","other_financial_liabilities":"R","capital_and_reserves":null,"joint_ventures":null,"leases":null,"financial_instruments":"R","cash_flow_statement":null,"related_parties":null,"events_after_reporting":"A","accounting_policies":"R","contingent_liabilities":"R","other_disclosures":"R","going_concern":"R","criminal_conduct":null,"statement_comparison":"R","revenue_exchange_transactions":"R","revenue_non_exchange_transactions":"R","expenditure":"R","employee_cost":"R","unauthorised_expenditure":"R","irregular_expenditure":"R","fruitless_wasteful_xpenditure":"R","aggregate_misstatements":null,"cash_flow_from_operating_activities":"R","cash_flow_from_investing_activities":"N","cash_flow_from_financing_activities":null,"odi_electricity_losses":"N","odi_water_losses":"N","odi_written_representations":null,"exclude":0,"created_at":"2026-04-10T10:02:24.000000Z","updated_at":"2026-05-12T13:21:09.000000Z"},"waterboard":{"id":1166,"municipality_id":184,"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":22.5,"amount_losses":544820,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":0,"exclude":0,"created_at":"2026-04-10T10:03:47.000000Z","updated_at":"2026-04-10T10:03:47.000000Z"},"eskom":{"id":1195,"municipality_id":184,"period":"2024-25","0_to_30days":5064501.2,"31_to_90days":4574899.4,"over_90days":63957028.2,"total_arrears":68531927.6,"total_owed":73596428.8,"interest_owed":830864.7,"payment_arrangement":null,"bulk_purchases":50976993,"eskom_arrears":68531927.6,"electricity_losses_amount":22862127,"electricity_losses_percentage":40.4,"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":2433,"municipality_id":184,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":3506724.39,"consultant_reason":"Lack of skills","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Lack of records and documents","ineffective_reason_other_institutions":null,"financial_statements":"3184019.39","asset_management":"0","accounting_service":"115000","tax_services":"207705","other_services":"0","consultant_financial_reporting":"19009090.34","exclude":0,"created_at":"2026-04-10T10:00:18.000000Z","updated_at":"2026-04-10T10:00:18.000000Z"},"material_irregularities":{"0":{"id":8218,"municipality_id":184,"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":"2026-05-11T14:13:27.000000Z","updated_at":"2026-05-11T14:13:27.000000Z","notification_date":"2024-06-18","status_of_mi":"Appropriate action not taken - invoked our powers","status_of_ab":"Not appropriate actions - Invoked our powers","impact_element":"Likely substantial harm to general public"},"1":{"id":8222,"municipality_id":184,"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":"2026-05-11T14:13:28.000000Z","updated_at":"2026-05-11T14:13:28.000000Z","notification_date":"2022-09-23","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Likely substantial harm to public sector institution"},"2":{"id":8223,"municipality_id":184,"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":"2026-05-11T14:13:28.000000Z","updated_at":"2026-05-11T14:13:28.000000Z","notification_date":"2024-09-12","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Likely substantial harm to public sector institution"},"3":{"id":8224,"municipality_id":184,"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":"2026-05-11T14:13:28.000000Z","updated_at":"2026-05-11T14:13:28.000000Z","notification_date":"2025-10-27","status_of_mi":"Appropriate action not taken - Decision on Invoking powers in process","status_of_ab":"Not appropriate action - submitted to MIU","impact_element":"Likely substantial harm to public sector institution"},"4":{"id":8225,"municipality_id":184,"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":"2026-05-11T14:13:28.000000Z","updated_at":"2026-05-11T14:13:28.000000Z","notification_date":"2025-11-11","status_of_mi":"Appropriate action not taken - Decision on Invoking powers in process","status_of_ab":"Not appropriate action - submission to MIU in process","impact_element":"Likely substantial harm to public sector institution"},"5":{"id":8477,"municipality_id":184,"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":"2026-05-11T14:13:32.000000Z","updated_at":"2026-05-11T14:13:32.000000Z","notification_date":"2024-06-26","status_of_mi":"Appropriate action not taken - invoked our powers","status_of_ab":"Not appropriate actions - Invoked our powers","impact_element":"Likely material financial loss"},"6":{"id":8480,"municipality_id":184,"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":"2026-05-11T14:13:32.000000Z","updated_at":"2026-05-11T14:13:32.000000Z","notification_date":"2024-06-26","status_of_mi":"Appropriate action not taken - invoked our powers","status_of_ab":"Not appropriate actions - Invoked our powers","impact_element":"Likely material financial loss"},"status_of_ab":1,"total_notifications":7,"recently_notified_awaiting_response":0,"follow_up_or_assessment_in_process":0,"appropriate_actions_in_process":0,"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":2,"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":3,"invoked_powers_status_mi":3,"impact_element_list":[{"total":1,"impact_element":"Likely substantial harm to general public"},{"total":4,"impact_element":"Likely substantial harm to public sector institution"},{"total":2,"impact_element":"Likely material financial loss"}]},"consequence_management":{"id":982,"municipality_id":184,"period":"2024-25","investigation_into_allegations":1,"scm_findings_reported_to_investigation":1,"findings_on_consequence_management":4,"disciplinary_board_not_established":1,"disciplinary_board_not_properly_constituted":0,"created_at":"2026-04-10T10:03:04.000000Z","updated_at":"2026-04-10T10:03:04.000000Z"}}}