{"success":true,"code":200,"message":"OK","data":{"id":2,"auditee_id":684,"category":"MUN","created_at":"2023-05-11T17:19:43.000000Z","district_id":2,"exclude":null,"map_url":null,"name":"AbaQulusi","parent_id":null,"slug":"4-abaqulusi","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"No","updated_at":"2023-05-11T17:19:43.000000Z","audit_opinions":[{"id":7209,"municipality_id":2,"period":"2024-25","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":"2026-04-10T08:50:50.000000Z","updated_at":"2026-06-02T13:18:09.000000Z"},{"id":6936,"municipality_id":2,"period":"2023-24","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":"2025-03-07T10:04:07.000000Z","updated_at":"2026-06-08T12:09:29.000000Z"},{"id":6662,"municipality_id":2,"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":"R","exclude":0,"created_at":"2024-05-16T11:04:28.000000Z","updated_at":"2025-05-14T06:20:17.000000Z"},{"id":6112,"municipality_id":2,"period":"2021-22","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":"2023-05-23T21:55:17.000000Z","updated_at":"2023-05-23T21:55:17.000000Z"},{"id":4188,"municipality_id":2,"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":"2023-05-19T12:54:15.000000Z","updated_at":"2023-05-19T12:54:15.000000Z"},{"id":3912,"municipality_id":2,"period":"2019-20","engagement":"FA","opinion_evaluation":"Regressed","audit_opinion":"Qualified","information_reliable":"Yes","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-19T12:53:36.000000Z","updated_at":"2023-05-19T12:53:36.000000Z"},{"id":3636,"municipality_id":2,"period":"2018-19","engagement":"FA","opinion_evaluation":"Improved","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":"N","exclude":0,"created_at":"2023-05-19T12:52:59.000000Z","updated_at":"2023-05-19T12:52:59.000000Z"},{"id":6386,"municipality_id":2,"period":"2017-18","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":"A","exclude":0,"created_at":"2023-05-23T21:55:50.000000Z","updated_at":"2023-05-23T21:55:50.000000Z"}],"expenditures":[{"id":2736,"municipality_id":2,"period":"2024-25","irregular_expenditure":265303656,"irregular_expenditure_balance":265303651,"unauthorised_expenditure":172440199,"unauthorised_expenditure_balance":222788561,"wasteful_expenditure":25099347,"wasteful_expenditure_balance":15349722,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:33.000000Z","updated_at":"2026-04-10T09:59:33.000000Z"},{"id":2463,"municipality_id":2,"period":"2023-24","irregular_expenditure":125585967,"irregular_expenditure_balance":232493742,"unauthorised_expenditure":310680546,"unauthorised_expenditure_balance":106877182,"wasteful_expenditure":9860008,"wasteful_expenditure_balance":2753345,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:07.000000Z","updated_at":"2025-04-23T10:29:52.000000Z"},{"id":2189,"municipality_id":2,"period":"2022-23","irregular_expenditure":150429612,"irregular_expenditure_balance":298867536,"unauthorised_expenditure":233924000,"unauthorised_expenditure_balance":250142420,"wasteful_expenditure":2387893,"wasteful_expenditure_balance":3629199,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2024-05-16T11:09:06.000000Z","updated_at":"2024-05-16T11:09:06.000000Z"},{"id":1896,"municipality_id":2,"period":"2021-22","irregular_expenditure":58244350,"irregular_expenditure_balance":309452597,"unauthorised_expenditure":152117514,"unauthorised_expenditure_balance":486582309,"wasteful_expenditure":23631477,"wasteful_expenditure_balance":24660902,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-23T23:07:06.000000Z","updated_at":"2023-05-23T23:07:06.000000Z"},{"id":1639,"municipality_id":2,"period":"2020-21","irregular_expenditure":80744070,"irregular_expenditure_balance":251208247,"unauthorised_expenditure":129439476,"unauthorised_expenditure_balance":334464795,"wasteful_expenditure":8061007,"wasteful_expenditure_balance":7395408,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T18:17:20.000000Z","updated_at":"2023-05-11T18:17:20.000000Z"},{"id":407,"municipality_id":2,"period":"2019-20","irregular_expenditure":32566280,"irregular_expenditure_balance":192299820,"unauthorised_expenditure":64775559,"unauthorised_expenditure_balance":267800878,"wasteful_expenditure":1240197,"wasteful_expenditure_balance":1240197,"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":408,"municipality_id":2,"period":"2018-19","irregular_expenditure":15520651,"irregular_expenditure_balance":174514721,"unauthorised_expenditure":70517554,"unauthorised_expenditure_balance":304455712,"wasteful_expenditure":1333961,"wasteful_expenditure_balance":20838948,"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":409,"municipality_id":2,"period":"2017-18","irregular_expenditure":41860000,"irregular_expenditure_balance":158994070,"unauthorised_expenditure":108460000,"unauthorised_expenditure_balance":233941301,"wasteful_expenditure":18684531,"wasteful_expenditure_balance":19504987,"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":1762,"municipality_id":2,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":41492148,"percentage_maintenance_spend":8.5,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Concerning","year_end_reporting":"Good","monitor_compliance":"Intervention required","exclude":0,"created_at":"2026-04-10T08:52:30.000000Z","updated_at":"2026-04-10T08:52:30.000000Z"},"it_control":{"id":1640,"municipality_id":2,"period":"2024-25","overall_assessment":null,"it_governance":null,"it_security":"Concerning","it_continuity":"Concerning","unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:32.000000Z","updated_at":"2026-04-10T08:54:32.000000Z"},"financial_health":{"id":1418,"municipality_id":2,"period":"2024-25","material_findings":null,"creditor_payment_period":218,"debtor_collection_period":72,"eskom_arrears":0,"debt_irrecoverable":"84.00","deficit_realised":"Yes","deficit_realised_amount":155031364,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":80,"expenditure_next_budget":"80","expenditure_next_half_budget":"80","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":2.01,"exclude":0,"created_at":"2026-04-10T10:01:47.000000Z","updated_at":"2026-06-03T08:31:47.000000Z"},"root_cause":{"id":2360,"municipality_id":2,"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":353,"municipality_id":2,"households":59032,"population":247263,"unemployment_rate":35.4,"youth_unemployment_rate":45.1,"water_access":76.8,"electricity_access":90.3,"refuse_removal":54.2,"flush_toilet":54,"exclude":0,"created_at":"2023-05-15T14:54:02.000000Z","updated_at":"2026-06-04T07:15:43.000000Z"},"supply_chain":{"id":1959,"municipality_id":2,"period":"2024-25","unfair_procurement":"Yes","awarded_family":"Yes","scope_limitations":null,"awarded_employees":null,"awarded_officials":null,"scm_received":0,"irregular_expenditure":null,"inadequate_contract":null,"exclude":0,"created_at":"2026-04-10T08:53:20.000000Z","updated_at":"2026-04-10T08:53:20.000000Z"},"district":{"id":2,"province_id":4,"name":"Zululand","slug":"4-zululand","map_url":null,"created_at":"2023-05-11T17:19:43.000000Z","updated_at":"2023-05-11T17:19:43.000000Z","province":{"id":4,"name":"KwaZulu-Natal","iso":"KZN","slug":"kwazulu-natal","map_url":null}},"financials":{"id":1312,"municipality_id":2,"period":"2024-25","equitable_share":215636000,"grants":70179274,"property_rates":150261563,"services_electricity":280810075,"services_water":42483942,"other_revenue":106576178,"own_revenue":640411676,"total_revenue":926226950,"repairs_and_maintenance_as_of_ppe_at_carrying_value":5.8,"total_infrastructure_grants":48730000,"total_property_plant_and_equipment_at_carrying_amount":877994343,"repairs_and_maintenance_total":50491613,"investment_property_carrying_amount":68609000,"infrastructure_assets_at_carrying_amount":488242734,"repairs_and_maintenance_as_of_ppe_with_investment_property":5.3,"exclude":0,"created_at":"2026-04-10T10:04:25.000000Z","updated_at":"2026-06-02T09:33:53.000000Z","total_grants":285815274},"assurance":{"id":1153,"municipality_id":2,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":48,"cfo_months_vacant":0,"finance_vacancy_rate":25,"mm_total_months":37,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":17,"overall_vacancy_rate":26,"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":6105,"municipality_id":2,"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":"A","procurement_management":"Yes","hr_management":"Yes","other":null,"afs_submitted_in_time":"Yes","afs_good_quality":null,"findings_consequence_management":"A","environmental_management":null,"fwe_not_prevented":null,"ie_not_prevented":null,"ue_not_prevented":null,"exclude":0,"created_at":"2026-04-10T08:51:08.000000Z","updated_at":"2026-04-10T08:51:08.000000Z"},"financial_qualification":{"id":1287,"municipality_id":2,"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":"2026-04-10T10:02:21.000000Z","updated_at":"2026-04-10T10:02:21.000000Z"},"waterboard":{"id":1188,"municipality_id":2,"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":107291151,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":58,"amount_losses":25114383,"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":1217,"municipality_id":2,"period":"2024-25","0_to_30days":28749690.7,"31_to_90days":47399991,"over_90days":153524774.6,"total_arrears":200924765.6,"total_owed":229674456.3,"interest_owed":25024955,"payment_arrangement":null,"bulk_purchases":309509527,"eskom_arrears":200924765.6,"electricity_losses_amount":70540596,"electricity_losses_percentage":23,"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":2288,"municipality_id":2,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":9065552.31,"consultant_reason":"Lack of skills","consultant_reason_other_institutions":null,"consultants_ineffective":"No","ineffective_reason":null,"ineffective_reason_other_institutions":null,"financial_statements":"6165552.31","asset_management":"0","accounting_service":"2900000","tax_services":"0","other_services":"0","consultant_financial_reporting":"30780476.26","exclude":0,"created_at":"2026-04-10T10:00:14.000000Z","updated_at":"2026-04-10T10:00:14.000000Z"},"material_irregularities":{"0":{"id":8294,"municipality_id":2,"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":"2026-05-11T14:13:29.000000Z","updated_at":"2026-05-11T14:13:29.000000Z","notification_date":"2025-08-14","status_of_mi":"Appropriate action being taken to resolve MI","status_of_ab":"Appropriate actions - follow-up not yet due","impact_element":"Likely substantial harm to general public"},"1":{"id":8513,"municipality_id":2,"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":"2026-05-11T14:13:33.000000Z","updated_at":"2026-05-11T14:13:33.000000Z","notification_date":"2022-01-18","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Likely material financial loss"},"2":{"id":8514,"municipality_id":2,"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":"2026-05-11T14:13:33.000000Z","updated_at":"2026-05-11T14:13:33.000000Z","notification_date":"2022-02-07","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Likely material financial loss"},"3":{"id":8610,"municipality_id":2,"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":"2021-12-06","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Material financial loss"},"4":{"id":8611,"municipality_id":2,"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":"2021-12-06","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Material financial loss"},"status_of_ab":1,"total_notifications":5,"recently_notified_awaiting_response":0,"follow_up_or_assessment_in_process":0,"appropriate_actions_in_process":1,"resolved":4,"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 general public"},{"total":2,"impact_element":"Likely material financial loss"},{"total":2,"impact_element":"Material financial loss"}]},"consequence_management":{"id":822,"municipality_id":2,"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":"2026-04-10T10:03:01.000000Z","updated_at":"2026-04-10T10:03:01.000000Z"}}}