{"success":true,"code":200,"message":"OK","data":{"id":211,"auditee_id":637,"category":"MUN","created_at":"2023-05-11T17:19:45.000000Z","district_id":28,"exclude":null,"map_url":"\/images\/maps\/637.svg","name":"Nketoana","parent_id":null,"slug":"2-nketoana","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"No","updated_at":"2023-05-11T17:19:45.000000Z","audit_opinions":[{"id":7349,"municipality_id":211,"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":"2026-04-10T08:50:57.000000Z","updated_at":"2026-04-10T08:50:57.000000Z"},{"id":7075,"municipality_id":211,"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":"2025-03-07T10:04:08.000000Z"},{"id":6801,"municipality_id":211,"period":"2022-23","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":"2024-05-16T11:04:30.000000Z","updated_at":"2024-05-16T11:04:30.000000Z"},{"id":6251,"municipality_id":211,"period":"2021-22","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":"2023-05-23T21:55:18.000000Z","updated_at":"2024-05-16T11:28:07.000000Z"},{"id":4327,"municipality_id":211,"period":"2020-21","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":"2023-05-19T12:54:16.000000Z","updated_at":"2023-05-19T12:54:16.000000Z"},{"id":4051,"municipality_id":211,"period":"2019-20","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":"2023-05-19T12:53:37.000000Z","updated_at":"2023-05-19T12:53:37.000000Z"},{"id":3775,"municipality_id":211,"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":"2023-05-19T12:53:01.000000Z","updated_at":"2023-05-19T12:53:01.000000Z"},{"id":6525,"municipality_id":211,"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":"2023-05-23T21:55:52.000000Z","updated_at":"2023-05-23T21:55:52.000000Z"}],"expenditures":[{"id":2923,"municipality_id":211,"period":"2024-25","irregular_expenditure":118097578,"irregular_expenditure_balance":667084852,"unauthorised_expenditure":81821080,"unauthorised_expenditure_balance":817142178,"wasteful_expenditure":34078584,"wasteful_expenditure_balance":163375657,"ue_qualified":"R","fwe_qualified":"R","ie_qualified":"R","exclude":0,"created_at":"2026-04-10T09:59:39.000000Z","updated_at":"2026-04-10T10:02:32.000000Z"},{"id":2649,"municipality_id":211,"period":"2023-24","irregular_expenditure":69057004,"irregular_expenditure_balance":548987274,"unauthorised_expenditure":471630963,"unauthorised_expenditure_balance":1006199015,"wasteful_expenditure":37592703,"wasteful_expenditure_balance":129297073,"ue_qualified":"R","fwe_qualified":"N","ie_qualified":"R","exclude":0,"created_at":"2025-03-07T10:07:09.000000Z","updated_at":"2025-03-07T10:08:33.000000Z"},{"id":2375,"municipality_id":211,"period":"2022-23","irregular_expenditure":53046824,"irregular_expenditure_balance":479930270,"unauthorised_expenditure":170126896,"unauthorised_expenditure_balance":980785456,"wasteful_expenditure":47655198,"wasteful_expenditure_balance":196920174,"ue_qualified":"N","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":2082,"municipality_id":211,"period":"2021-22","irregular_expenditure":100758602,"irregular_expenditure_balance":426883446,"unauthorised_expenditure":229491145,"unauthorised_expenditure_balance":810658560,"wasteful_expenditure":22310301,"wasteful_expenditure_balance":149264976,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-23T23:07:08.000000Z","updated_at":"2024-05-27T15:30:42.000000Z"},{"id":1811,"municipality_id":211,"period":"2020-21","irregular_expenditure":35848224,"irregular_expenditure_balance":326124844,"unauthorised_expenditure":263385357,"unauthorised_expenditure_balance":824843449,"wasteful_expenditure":12260221,"wasteful_expenditure_balance":126954675,"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":252,"municipality_id":211,"period":"2019-20","irregular_expenditure":119261603,"irregular_expenditure_balance":290276620,"unauthorised_expenditure":134697055,"unauthorised_expenditure_balance":494446713,"wasteful_expenditure":30329544,"wasteful_expenditure_balance":114694454,"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":253,"municipality_id":211,"period":"2018-19","irregular_expenditure":3026557,"irregular_expenditure_balance":171015017,"unauthorised_expenditure":189327359,"unauthorised_expenditure_balance":493249129,"wasteful_expenditure":26501996,"wasteful_expenditure_balance":84364910,"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":254,"municipality_id":211,"period":"2017-18","irregular_expenditure":24057685,"irregular_expenditure_balance":167988460,"unauthorised_expenditure":44291916,"unauthorised_expenditure_balance":303921770,"wasteful_expenditure":21346367,"wasteful_expenditure_balance":57862914,"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":1883,"municipality_id":211,"period":"2024-25","percentage_underspending":12.8,"underspend_threshold":"Yes","maintenance_spend":8993416,"percentage_maintenance_spend":1,"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":"2026-04-10T08:52:37.000000Z","updated_at":"2026-04-10T09:56:55.000000Z"},"it_control":{"id":1780,"municipality_id":211,"period":"2024-25","overall_assessment":null,"it_governance":"Good","it_security":"Intervention Required","it_continuity":"Good","unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:41.000000Z","updated_at":"2026-04-10T09:58:28.000000Z"},"financial_health":{"id":1388,"municipality_id":211,"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":"Yes","number_of_years_of_going_concern_uncertainty":1,"years_going_concern_qualification":0,"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":2346,"municipality_id":211,"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":325,"municipality_id":211,"households":21705,"population":66488,"unemployment_rate":30.4,"youth_unemployment_rate":41.6,"water_access":88.3,"electricity_access":90.6,"refuse_removal":62.8,"flush_toilet":76.7,"exclude":0,"created_at":"2023-05-15T14:54:02.000000Z","updated_at":"2026-06-04T07:15:42.000000Z"},"supply_chain":{"id":2146,"municipality_id":211,"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":"2026-04-10T08:53:30.000000Z","updated_at":"2026-04-10T08:53:30.000000Z"},"district":{"id":28,"province_id":2,"name":"Thabo Mofutsanyana","slug":"2-thabo-mofutsanyana","map_url":"\/images\/maps\/2-thabo-mofutsanyana.svg","created_at":"2023-05-11T17:19:43.000000Z","updated_at":"2023-05-11T17:19:43.000000Z","province":{"id":2,"name":"Free State","iso":"FS","slug":"free-state","map_url":"\/images\/maps\/free-state.svg"}},"financials":{"id":1298,"municipality_id":211,"period":"2024-25","equitable_share":138783000,"grants":111338822,"property_rates":18836123,"services_electricity":108546888,"services_water":90765756,"other_revenue":143265791,"own_revenue":431606346,"total_revenue":681728168,"repairs_and_maintenance_as_of_ppe_at_carrying_value":0.8,"total_infrastructure_grants":105560256,"total_property_plant_and_equipment_at_carrying_amount":1066854954,"repairs_and_maintenance_total":8993416,"investment_property_carrying_amount":90598453,"infrastructure_assets_at_carrying_amount":916152473,"repairs_and_maintenance_as_of_ppe_with_investment_property":0.8,"exclude":0,"created_at":"2026-04-10T10:04:25.000000Z","updated_at":"2026-06-02T09:33:53.000000Z","total_grants":250121822},"assurance":{"id":1142,"municipality_id":211,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides limited or no assurance","cfo_appointed":"Yes","cfo_total_months":42,"cfo_months_vacant":0,"finance_vacancy_rate":49,"mm_total_months":30,"mm_vacancy":"Yes","finance_resourcing":"Intervention required","finance_resourcing_concerning":null,"sm_vacancy_rate":0,"overall_vacancy_rate":35,"mm_months_vacant":0,"mpac_established":"Yes","ia_established":"Yes","ac_established":"Yes","exclude":0,"created_at":"2026-04-10T09:58:59.000000Z","updated_at":"2026-04-10T09:58:59.000000Z"},"audit_outcome":{"id":6245,"municipality_id":211,"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":"Yes","audit_committees":"N","internal_audit":"N","revenue_management":"Yes","performance_management":"Yes","grants":"A","procurement_management":"Yes","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":"2026-04-10T08:51:15.000000Z","updated_at":"2026-04-10T08:51:15.000000Z"},"financial_qualification":{"id":1452,"municipality_id":211,"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":null,"receivables":"R","inventory":"A","other_current_assest":"R","other_current_financial_instruments":null,"payables_and_borrowings":"R","provisions_and_guarantees":null,"taxes_and_vat":null,"other_liabilities":"R","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":"R","contingent_liabilities":"R","other_disclosures":"R","going_concern":null,"criminal_conduct":null,"statement_comparison":"N","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":"R","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":1174,"municipality_id":211,"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":11,"amount_losses":0,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":0,"exclude":0,"created_at":"2026-04-10T10:03:47.000000Z","updated_at":"2026-05-19T13:19:30.000000Z"},"eskom":{"id":1203,"municipality_id":211,"period":"2024-25","0_to_30days":12698761,"31_to_90days":11498828,"over_90days":871920345,"total_arrears":883419173,"total_owed":896117934,"interest_owed":2588733,"payment_arrangement":null,"bulk_purchases":106487189,"eskom_arrears":883419173,"electricity_losses_amount":0,"electricity_losses_percentage":9.9,"electricity_losses_disclosed":"No","essential_service_provider_of_electricity_yn":"Yes","exclude":0,"created_at":"2026-04-10T10:04:08.000000Z","updated_at":"2026-05-19T13:19:58.000000Z"},"consultant":{"id":2459,"municipality_id":211,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":5288846,"consultant_reason":"Lack of skills and vacancies","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Poor project management","ineffective_reason_other_institutions":null,"financial_statements":"4304136","asset_management":"0","accounting_service":"0","tax_services":"984710","other_services":"0","consultant_financial_reporting":"17080294","exclude":0,"created_at":"2026-04-10T10:00:18.000000Z","updated_at":"2026-04-10T10:00:18.000000Z"},"material_irregularities":{"0":{"id":8236,"municipality_id":211,"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":"2022-02-01","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 public sector institution"},"1":{"id":8241,"municipality_id":211,"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":"2022-04-14","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Likely substantial harm to public sector institution"},"2":{"id":8247,"municipality_id":211,"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":"2022-09-27","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Likely substantial harm to public sector institution"},"3":{"id":8265,"municipality_id":211,"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":"2024-01-16","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"},"4":{"id":8266,"municipality_id":211,"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":"2024-01-16","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"},"status_of_ab":1,"total_notifications":5,"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":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":3,"invoked_powers_status_mi":3,"impact_element_list":[{"total":3,"impact_element":"Likely substantial harm to public sector institution"},{"total":2,"impact_element":"Likely substantial harm to general public"}]},"consequence_management":{"id":1009,"municipality_id":211,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":0,"findings_on_consequence_management":3,"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"}}}