{"success":true,"code":200,"message":"OK","data":{"id":198,"auditee_id":635,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":49,"exclude":null,"map_url":"\/images\/maps\/635.svg","name":"Nala","parent_id":null,"slug":"2-nala","status":"Normal","type":"LM","required_intervention":1,"unqualified_opinion_misstatements":"No","updated_at":"2026-05-15T13:14:37.000000Z","audit_opinions":[{"id":7340,"municipality_id":198,"period":"2024-25","engagement":"FA","opinion_evaluation":null,"audit_opinion":"Audit not finalised at legislated date","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":"2026-06-12T13:11:14.000000Z"},{"id":7066,"municipality_id":198,"period":"2023-24","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":"2025-03-07T10:04:08.000000Z","updated_at":"2025-03-07T10:04:08.000000Z"},{"id":6792,"municipality_id":198,"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":6242,"municipality_id":198,"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":4318,"municipality_id":198,"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":"No","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-19T12:54:16.000000Z","updated_at":"2024-05-16T11:22:42.000000Z"},{"id":4042,"municipality_id":198,"period":"2019-20","engagement":"FA","opinion_evaluation":"Improved","audit_opinion":"Qualified","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"No","planning_documents":"Yes","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"NPR","exclude":0,"created_at":"2023-05-19T12:53:37.000000Z","updated_at":"2024-05-16T11:20:23.000000Z"},{"id":3766,"municipality_id":198,"period":"2018-19","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":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6516,"municipality_id":198,"period":"2017-18","engagement":"FA","opinion_evaluation":"Regressed","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":"2023-05-23T21:55:52.000000Z","updated_at":"2023-05-23T21:55:52.000000Z"}],"expenditures":[{"id":2910,"municipality_id":198,"period":"2024-25","irregular_expenditure":14254582,"irregular_expenditure_balance":285856835,"unauthorised_expenditure":206048924,"unauthorised_expenditure_balance":867202134,"wasteful_expenditure":86576085,"wasteful_expenditure_balance":231925875,"ue_qualified":"A","fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:39.000000Z","updated_at":"2026-04-10T10:02:32.000000Z"},{"id":2636,"municipality_id":198,"period":"2023-24","irregular_expenditure":70373214,"irregular_expenditure_balance":271602253,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":508280260,"wasteful_expenditure":32247055,"wasteful_expenditure_balance":145349790,"ue_qualified":"N","fwe_qualified":null,"ie_qualified":"A","exclude":0,"created_at":"2025-03-07T10:07:09.000000Z","updated_at":"2025-03-07T10:08:33.000000Z"},{"id":2362,"municipality_id":198,"period":"2022-23","irregular_expenditure":11839769,"irregular_expenditure_balance":201229039,"unauthorised_expenditure":101805926,"unauthorised_expenditure_balance":508280260,"wasteful_expenditure":47870909,"wasteful_expenditure_balance":113102735,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":"N","exclude":0,"created_at":"2024-05-16T11:09:08.000000Z","updated_at":"2024-05-16T11:10:40.000000Z"},{"id":2069,"municipality_id":198,"period":"2021-22","irregular_expenditure":6566038,"irregular_expenditure_balance":189389270,"unauthorised_expenditure":116688168,"unauthorised_expenditure_balance":406474334,"wasteful_expenditure":24566436,"wasteful_expenditure_balance":65231826,"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":1798,"municipality_id":198,"period":"2020-21","irregular_expenditure":93894314,"irregular_expenditure_balance":182823232,"unauthorised_expenditure":168667767,"unauthorised_expenditure_balance":289786166,"wasteful_expenditure":650675,"wasteful_expenditure_balance":40665390,"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":242,"municipality_id":198,"period":"2019-20","irregular_expenditure":46069247,"irregular_expenditure_balance":88928918,"unauthorised_expenditure":117493778,"unauthorised_expenditure_balance":121118399,"wasteful_expenditure":33699447,"wasteful_expenditure_balance":40014715,"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":243,"municipality_id":198,"period":"2018-19","irregular_expenditure":28738022,"irregular_expenditure_balance":42859671,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":3624621,"wasteful_expenditure":17491337,"wasteful_expenditure_balance":6315268,"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":244,"municipality_id":198,"period":"2017-18","irregular_expenditure":45332334,"irregular_expenditure_balance":58609919,"unauthorised_expenditure":2888285,"unauthorised_expenditure_balance":3624621,"wasteful_expenditure":5085101,"wasteful_expenditure_balance":6315268,"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":{"period":"2024-25","percentage_underspending":0,"underspend_threshold":"NA","maintenance_spend":0,"percentage_maintenance_spend":0,"internal_control_assessment":"NA","record_keeping":"NA","dm_controls":"NA","year_end_reporting":"NA","monitor_compliance":"NA"},"it_control":{"id":1771,"municipality_id":198,"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":"2026-04-10T08:54:40.000000Z","updated_at":"2026-04-10T08:54:40.000000Z"},"financial_health":{"id":1386,"municipality_id":198,"period":"2024-25","material_findings":null,"creditor_payment_period":533,"debtor_collection_period":147,"eskom_arrears":0,"debt_irrecoverable":"84.00","deficit_realised":null,"deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":238,"expenditure_next_budget":"238","expenditure_next_half_budget":"238","water_arrears":0,"years_going_concern":null,"number_of_years_of_going_concern_uncertainty":1,"years_going_concern_qualification":null,"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":{"period":"2024-25","slow_response_management":"NA","slow_response_political":"NA","slow_response_oversight":"NA","no_response_management":"NA","no_response_political":"NA","no_response_oversight":"NA","instability":"NA","officials_competencies":"NA","inadequate_consequences":"NA"},"stats":{"id":323,"municipality_id":198,"households":23653,"population":90561,"unemployment_rate":35.9,"youth_unemployment_rate":47.6,"water_access":93.8,"electricity_access":93.3,"refuse_removal":68.6,"flush_toilet":88.5,"exclude":0,"created_at":"2023-05-15T14:54:02.000000Z","updated_at":"2026-06-04T07:15:42.000000Z"},"supply_chain":{"id":2133,"municipality_id":198,"period":"2024-25","unfair_procurement":"Yes","awarded_family":null,"scope_limitations":"Yes","awarded_employees":"Yes","awarded_officials":null,"scm_received":0,"irregular_expenditure":null,"inadequate_contract":"Yes","exclude":0,"created_at":"2026-04-10T08:53:28.000000Z","updated_at":"2026-06-05T18:26:59.000000Z"},"district":{"id":49,"province_id":2,"name":"Lejweleputswa","slug":"2-lejweleputswa","map_url":"\/images\/maps\/2-lejweleputswa.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":{"slug":"","map_url":"","period":"2024-25","equitable_share":0,"grants":0,"property_rates":0,"services_electricity":0,"services_water":0,"other_revenue":0,"own_revenue":0,"total_revenue":0,"total_infrastructure_grants":0,"infrastructure_assets_at_carrying_amount":0,"total_grants":0},"assurance":{"period":"2024-25","mc_established":"NA","mc_instability":"NA","mc_assurance_level":"NA","cfo_appointed":"NA","cfo_total_months":0,"finance_vacancy_rate":0,"mm_total_months":0,"mm_vacancy":"NA","finance_resourcing":"NA","finance_resourcing_concerning":"NA","sm_vacancy_rate":0,"overall_vacancy_rate":0,"mm_months_vacant":0},"audit_outcome":{"id":6236,"municipality_id":198,"period":"2024-25","engagement":"FA","afs_received_date":"2025-10-31","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":null,"internal_audit":"N","revenue_management":"Yes","performance_management":"Yes","grants":"N","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":"2026-04-10T08:51:15.000000Z","updated_at":"2026-06-12T13:11:27.000000Z"},"financial_qualification":{"period":"2024-25","property_infrastructure":"NA","investment_property":"NA","non_current_intangible_assets":"NA","non_current_financial_assest":"NA","non_current_biological_assets":"NA","other_non_current_assets":"NA","heritage_assets":"NA","cash_and_cash_equivalents":"NA","receivables":"NA","inventory":"NA","other_current_assest":"NA","other_current_financial_instruments":"NA","payables_and_borrowings":"NA","provisions_and_guarantees":"NA","taxes_and_vat":"NA","other_liabilities":"NA","other_financial_liabilities":"NA","capital_and_reserves":"NA","joint_ventures":"NA","leases":"NA","financial_instruments":"NA","cash_flow_statement":"NA","related_parties":"NA","events_after_reporting":"NA","accounting_policies":"NA","contingent_liabilities":"NA","other_disclosures":"NA","going_concern":"NA","criminal_conduct":"NA","statement_comparison":"NA","revenue_exchange_transactions":"NA","revenue_non_exchange_transactions":"NA","expenditure":"NA","employee_cost":"NA","unauthorised_expenditure":"NA","irregular_expenditure":"NA","fruitless_wasteful_xpenditure":"NA","aggregate_misstatements":"NA","cash_flow_from_financing_activities":"NA","cash_flow_from_investing_activities":"NA","cash_flow_from_operating_activities":"NA","odi_water_losses":"NA","odi_electricity_losses":"NA","odi_written_representations":"NA"},"waterboard":{"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":"NA","bulk_purchases":0,"water_losses_disclosed":"NA","percentage_water_losses":0,"amount_losses":0,"non_disclosure_comments":"NA","incomplete_reason":"NA","comments":"NA","water_arrears":0},"eskom":{"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":"NA","bulk_purchases":0,"eskom_arrears":0},"consultant":{"id":2543,"municipality_id":198,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":3081873,"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":"781265","asset_management":"1358195","accounting_service":"0","tax_services":"942413","other_services":"0","consultant_financial_reporting":"30890652","exclude":0,"created_at":"2026-06-12T13:12:24.000000Z","updated_at":"2026-06-12T13:12:24.000000Z"},"material_irregularities":{"0":{"id":8234,"municipality_id":198,"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":"2025-10-02","status_of_mi":"Resolved MI","status_of_ab":"Resolved","impact_element":"Likely substantial harm to public sector institution"},"status_of_ab":1,"total_notifications":1,"recently_notified_awaiting_response":0,"follow_up_or_assessment_in_process":0,"appropriate_actions_in_process":0,"resolved":1,"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 substantial harm to public sector institution"}]},"consequence_management":{"id":996,"municipality_id":198,"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":"2026-04-10T10:03:04.000000Z","updated_at":"2026-04-10T10:03:04.000000Z"}}}