{"success":true,"code":200,"message":"OK","data":{"id":146,"auditee_id":653,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":38,"exclude":null,"map_url":"\/images\/maps\/653.svg","name":"Lesedi","parent_id":null,"slug":"3-lesedi","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"No","updated_at":"2023-05-11T17:19:44.000000Z","audit_opinions":[{"id":7295,"municipality_id":146,"period":"2024-25","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":null,"exclude":0,"created_at":"2026-04-10T08:50:55.000000Z","updated_at":"2026-04-10T08:50:55.000000Z"},{"id":7021,"municipality_id":146,"period":"2023-24","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":null,"exclude":0,"created_at":"2025-03-07T10:04:08.000000Z","updated_at":"2025-03-07T10:04:08.000000Z"},{"id":6747,"municipality_id":146,"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":"A","exclude":0,"created_at":"2024-05-16T11:04:29.000000Z","updated_at":"2024-05-16T11:04:29.000000Z"},{"id":6197,"municipality_id":146,"period":"2021-22","engagement":"FA","opinion_evaluation":"Unchanged","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":"2023-05-23T21:55:18.000000Z","updated_at":"2023-05-23T21:55:18.000000Z"},{"id":4273,"municipality_id":146,"period":"2020-21","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":"2023-05-19T12:54:15.000000Z","updated_at":"2023-05-19T12:54:15.000000Z"},{"id":3997,"municipality_id":146,"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":"2025-05-14T06:18:36.000000Z"},{"id":3721,"municipality_id":146,"period":"2018-19","engagement":"FA","opinion_evaluation":"Unchanged","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":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6471,"municipality_id":146,"period":"2017-18","engagement":"FA","opinion_evaluation":"Unchanged","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":2861,"municipality_id":146,"period":"2024-25","irregular_expenditure":3840234,"irregular_expenditure_balance":124845217,"unauthorised_expenditure":67949833,"unauthorised_expenditure_balance":67949833,"wasteful_expenditure":30476104,"wasteful_expenditure_balance":11662060,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:37.000000Z","updated_at":"2026-04-10T09:59:37.000000Z"},{"id":2587,"municipality_id":146,"period":"2023-24","irregular_expenditure":6396994,"irregular_expenditure_balance":131140102,"unauthorised_expenditure":9023830,"unauthorised_expenditure_balance":471199558,"wasteful_expenditure":20341095,"wasteful_expenditure_balance":50374510,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:09.000000Z","updated_at":"2026-05-14T12:19:48.000000Z"},{"id":2313,"municipality_id":146,"period":"2022-23","irregular_expenditure":6496305,"irregular_expenditure_balance":307690926,"unauthorised_expenditure":187976602,"unauthorised_expenditure_balance":462175728,"wasteful_expenditure":14161447,"wasteful_expenditure_balance":30042935,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2024-05-16T11:09:07.000000Z","updated_at":"2024-05-16T11:09:07.000000Z"},{"id":2020,"municipality_id":146,"period":"2021-22","irregular_expenditure":7487413,"irregular_expenditure_balance":301194621,"unauthorised_expenditure":39491001,"unauthorised_expenditure_balance":274199126,"wasteful_expenditure":1024614,"wasteful_expenditure_balance":15881488,"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":1751,"municipality_id":146,"period":"2020-21","irregular_expenditure":14481206,"irregular_expenditure_balance":293707208,"unauthorised_expenditure":22369422,"unauthorised_expenditure_balance":234708125,"wasteful_expenditure":39564,"wasteful_expenditure_balance":14856874,"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":312,"municipality_id":146,"period":"2019-20","irregular_expenditure":9909524,"irregular_expenditure_balance":279226002,"unauthorised_expenditure":46161249,"unauthorised_expenditure_balance":212338703,"wasteful_expenditure":1871926,"wasteful_expenditure_balance":14817310,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:17.000000Z","updated_at":"2023-05-11T17:20:17.000000Z"},{"id":313,"municipality_id":146,"period":"2018-19","irregular_expenditure":60811173,"irregular_expenditure_balance":269316478,"unauthorised_expenditure":3047563,"unauthorised_expenditure_balance":166177454,"wasteful_expenditure":73597,"wasteful_expenditure_balance":12945384,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:17.000000Z","updated_at":"2023-05-11T17:20:17.000000Z"},{"id":314,"municipality_id":146,"period":"2017-18","irregular_expenditure":45146730,"irregular_expenditure_balance":208505305,"unauthorised_expenditure":13611157,"unauthorised_expenditure_balance":163129891,"wasteful_expenditure":290825,"wasteful_expenditure_balance":12871787,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:17.000000Z","updated_at":"2023-05-11T17:20:17.000000Z"}],"entities":[],"grant_management":{"id":1839,"municipality_id":146,"period":"2024-25","percentage_underspending":54.8,"underspend_threshold":"Yes","maintenance_spend":11240209,"percentage_maintenance_spend":1.3,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Concerning","year_end_reporting":"Concerning","monitor_compliance":"Concerning","exclude":0,"created_at":"2026-04-10T08:52:35.000000Z","updated_at":"2026-04-10T08:52:35.000000Z"},"it_control":{"id":1726,"municipality_id":146,"period":"2024-25","overall_assessment":null,"it_governance":"Good","it_security":null,"it_continuity":null,"unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:37.000000Z","updated_at":"2026-04-10T08:54:37.000000Z"},"financial_health":{"id":1400,"municipality_id":146,"period":"2024-25","material_findings":null,"creditor_payment_period":181,"debtor_collection_period":39,"eskom_arrears":0,"debt_irrecoverable":"94.00","deficit_realised":"Yes","deficit_realised_amount":96142932,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":57,"expenditure_next_budget":"57","expenditure_next_half_budget":"57","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":2.16,"exclude":0,"created_at":"2026-04-10T10:01:47.000000Z","updated_at":"2026-06-03T08:31:47.000000Z"},"root_cause":{"id":2355,"municipality_id":146,"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":"2026-04-10T10:00:47.000000Z","updated_at":"2026-04-10T10:00:47.000000Z"},"stats":{"id":335,"municipality_id":146,"households":50120,"population":132783,"unemployment_rate":25.9,"youth_unemployment_rate":33.8,"water_access":97.3,"electricity_access":95.8,"refuse_removal":92.6,"flush_toilet":97,"exclude":0,"created_at":"2023-05-15T14:54:02.000000Z","updated_at":"2026-06-04T07:15:43.000000Z"},"supply_chain":{"id":2084,"municipality_id":146,"period":"2024-25","unfair_procurement":null,"awarded_family":null,"scope_limitations":null,"awarded_employees":null,"awarded_officials":"Yes","scm_received":0,"irregular_expenditure":null,"inadequate_contract":"Yes","exclude":0,"created_at":"2026-04-10T08:53:27.000000Z","updated_at":"2026-04-10T08:53:27.000000Z"},"district":{"id":38,"province_id":3,"name":"Sedibeng","slug":"3-sedibeng","map_url":"\/images\/maps\/3-sedibeng.svg","created_at":"2023-05-11T17:19:44.000000Z","updated_at":"2023-05-11T17:19:44.000000Z","province":{"id":3,"name":"Gauteng","iso":"GP","slug":"gauteng","map_url":"\/images\/maps\/gauteng.svg"}},"financials":{"id":1307,"municipality_id":146,"period":"2024-25","equitable_share":217143000,"grants":119280737,"property_rates":228342750,"services_electricity":494165706,"services_water":170665456,"other_revenue":90267845,"own_revenue":1077741410,"total_revenue":1414165147,"repairs_and_maintenance_as_of_ppe_at_carrying_value":4.9,"total_infrastructure_grants":96626470,"total_property_plant_and_equipment_at_carrying_amount":1216110134,"repairs_and_maintenance_total":60053977,"investment_property_carrying_amount":181103320,"infrastructure_assets_at_carrying_amount":864841336,"repairs_and_maintenance_as_of_ppe_with_investment_property":4.3,"exclude":0,"created_at":"2026-04-10T10:04:25.000000Z","updated_at":"2026-06-02T09:33:53.000000Z","total_grants":336423737},"assurance":{"id":1148,"municipality_id":146,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":13,"cfo_months_vacant":0,"finance_vacancy_rate":4,"mm_total_months":36,"mm_vacancy":"Yes","finance_resourcing":"Good","finance_resourcing_concerning":null,"sm_vacancy_rate":0,"overall_vacancy_rate":11.9,"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":6191,"municipality_id":146,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-31","material_misstatement":"No","irregular_expenditure":"Yes","afs_and_ar":"No","asset_management":"No","liability_management":null,"budgets":null,"expenditure_management":"Yes","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":"2026-04-10T08:51:12.000000Z","updated_at":"2026-04-10T08:51:12.000000Z"},"financial_qualification":{"id":1396,"municipality_id":146,"period":"2024-25","property_infrastructure":null,"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":1183,"municipality_id":146,"period":"2024-25","0_to_30days":12241848,"31_to_90days":1987448,"over_90days":108377870,"total_arrears":110365318,"total_owed":122607166,"interest_owed":12093795,"payment_arrangement":null,"bulk_purchases":114271571,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":37,"amount_losses":42277642,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":110365318,"exclude":0,"created_at":"2026-04-10T10:03:47.000000Z","updated_at":"2026-04-10T10:03:47.000000Z"},"eskom":{"id":1212,"municipality_id":146,"period":"2024-25","0_to_30days":97065031,"31_to_90days":0,"over_90days":200579011,"total_arrears":200579011,"total_owed":297644042,"interest_owed":5922489,"payment_arrangement":null,"bulk_purchases":416028235,"eskom_arrears":200579011,"electricity_losses_amount":110038322,"electricity_losses_percentage":35,"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":2401,"municipality_id":146,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":5207788,"consultant_reason":"Lack of skills and vacancies","consultant_reason_other_institutions":null,"consultants_ineffective":"No","ineffective_reason":null,"ineffective_reason_other_institutions":null,"financial_statements":"1151951","asset_management":"3320361","accounting_service":"0","tax_services":"735476","other_services":"0","consultant_financial_reporting":"36431302","exclude":0,"created_at":"2026-04-10T10:00:17.000000Z","updated_at":"2026-04-10T10:00:17.000000Z"},"material_irregularities":{"0":{"id":8615,"municipality_id":146,"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":"2026-05-11T14:13:35.000000Z","updated_at":"2026-05-11T14:13:35.000000Z","notification_date":"2023-04-18","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Likely material financial loss"},"1":{"id":8616,"municipality_id":146,"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":"2026-05-11T14:13:35.000000Z","updated_at":"2026-05-11T14:13:35.000000Z","notification_date":"2023-05-19","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Likely material financial loss"},"status_of_ab":1,"total_notifications":2,"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":0,"invoked_powers_status_mi":0,"impact_element_list":[{"total":2,"impact_element":"Likely material financial loss"}]},"consequence_management":{"id":947,"municipality_id":146,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":1,"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"}}}