{"success":true,"code":200,"message":"OK","data":{"id":308,"auditee_id":692,"category":"MUN","created_at":"2023-05-11T17:19:46.000000Z","district_id":35,"exclude":null,"map_url":null,"name":"eThekwini Metropolitan","parent_id":null,"slug":"4-ethekwini-metro","status":"Normal","type":"MET","required_intervention":0,"unqualified_opinion_misstatements":"No","updated_at":"2023-05-11T17:19:46.000000Z","audit_opinions":[{"id":7161,"municipality_id":308,"period":"2024-25","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","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":"2026-04-10T08:50:47.000000Z","updated_at":"2026-04-10T08:50:47.000000Z"},{"id":6888,"municipality_id":308,"period":"2023-24","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":"2025-03-07T10:04:06.000000Z","updated_at":"2026-06-08T12:09:29.000000Z"},{"id":6614,"municipality_id":308,"period":"2022-23","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","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":"2024-05-16T11:04:28.000000Z","updated_at":"2025-05-14T06:20:17.000000Z"},{"id":6064,"municipality_id":308,"period":"2021-22","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","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":"2023-05-23T21:55:16.000000Z","updated_at":"2023-05-23T21:55:16.000000Z"},{"id":4140,"municipality_id":308,"period":"2020-21","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","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":"2023-05-19T12:54:14.000000Z","updated_at":"2023-05-19T12:54:14.000000Z"},{"id":3864,"municipality_id":308,"period":"2019-20","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","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":3588,"municipality_id":308,"period":"2018-19","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":"2023-05-19T12:52:59.000000Z","updated_at":"2023-05-19T12:52:59.000000Z"},{"id":6338,"municipality_id":308,"period":"2017-18","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":"N","exclude":0,"created_at":"2023-05-23T21:55:50.000000Z","updated_at":"2023-05-23T21:55:50.000000Z"}],"expenditures":[{"id":2798,"municipality_id":308,"period":"2024-25","irregular_expenditure":4481997000,"irregular_expenditure_balance":3246276000,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":67353000,"wasteful_expenditure_balance":81464000,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:34.000000Z","updated_at":"2026-04-10T09:59:34.000000Z"},{"id":2525,"municipality_id":308,"period":"2023-24","irregular_expenditure":1612015000,"irregular_expenditure_balance":1255142000,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":6723000,"wasteful_expenditure_balance":17217000,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:08.000000Z","updated_at":"2025-03-07T10:07:08.000000Z"},{"id":2251,"municipality_id":308,"period":"2022-23","irregular_expenditure":2408877000,"irregular_expenditure_balance":3585961000,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":579000,"wasteful_expenditure_balance":14726000,"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":1958,"municipality_id":308,"period":"2021-22","irregular_expenditure":1497679000,"irregular_expenditure_balance":4810260000,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":2058000,"wasteful_expenditure_balance":48316000,"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":1698,"municipality_id":308,"period":"2020-21","irregular_expenditure":770324000,"irregular_expenditure_balance":3867301000,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":9573000,"wasteful_expenditure_balance":48240000,"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":437,"municipality_id":308,"period":"2019-20","irregular_expenditure":1072027000,"irregular_expenditure_balance":3513043000,"unauthorised_expenditure":1778772000,"unauthorised_expenditure_balance":1778772000,"wasteful_expenditure":5107000,"wasteful_expenditure_balance":38667000,"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":438,"municipality_id":308,"period":"2018-19","irregular_expenditure":2341357000,"irregular_expenditure_balance":2996654000,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":4064000,"wasteful_expenditure_balance":33560000,"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":439,"municipality_id":308,"period":"2017-18","irregular_expenditure":732563000,"irregular_expenditure_balance":1283284000,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":29496000,"wasteful_expenditure_balance":29496000,"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":1719,"municipality_id":308,"period":"2024-25","percentage_underspending":1,"underspend_threshold":"No","maintenance_spend":2344677692,"percentage_maintenance_spend":5,"internal_control_assessment":"Intervention required","record_keeping":"Intervention required","dm_controls":"Concerning","year_end_reporting":"Intervention required","monitor_compliance":"Intervention required","exclude":0,"created_at":"2026-04-10T08:52:27.000000Z","updated_at":"2026-06-01T13:05:02.000000Z"},"it_control":{"id":1592,"municipality_id":308,"period":"2024-25","overall_assessment":null,"it_governance":"Concerning","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":1424,"municipality_id":308,"period":"2024-25","material_findings":null,"creditor_payment_period":92,"debtor_collection_period":116,"eskom_arrears":0,"debt_irrecoverable":"66.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":43,"expenditure_next_budget":"43","expenditure_next_half_budget":"43","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":2.43,"exclude":0,"created_at":"2026-04-10T10:01:48.000000Z","updated_at":"2026-06-03T08:31:48.000000Z"},"root_cause":{"id":2366,"municipality_id":308,"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":359,"municipality_id":308,"households":1278375,"population":4239901,"unemployment_rate":30.2,"youth_unemployment_rate":39,"water_access":89.4,"electricity_access":98.5,"refuse_removal":81.5,"flush_toilet":80.4,"exclude":0,"created_at":"2023-05-15T14:54:03.000000Z","updated_at":"2026-06-04T07:15:44.000000Z"},"supply_chain":{"id":2021,"municipality_id":308,"period":"2024-25","unfair_procurement":"Yes","awarded_family":"Yes","scope_limitations":null,"awarded_employees":null,"awarded_officials":"Yes","scm_received":0,"irregular_expenditure":null,"inadequate_contract":null,"exclude":0,"created_at":"2026-04-10T08:53:23.000000Z","updated_at":"2026-04-10T08:53:23.000000Z"},"district":{"id":35,"province_id":4,"name":"eThekwini Metro","slug":"4-ethekwini-metro","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":1318,"municipality_id":308,"period":"2024-25","equitable_share":4827914000,"grants":3526966000,"property_rates":13518814000,"services_electricity":19397411000,"services_water":7283849000,"other_revenue":9241678000,"own_revenue":52096687000,"total_revenue":60451567000,"repairs_and_maintenance_as_of_ppe_at_carrying_value":5.2,"total_infrastructure_grants":2857913000,"total_property_plant_and_equipment_at_carrying_amount":62842873000,"repairs_and_maintenance_total":3262599000,"investment_property_carrying_amount":287629000,"infrastructure_assets_at_carrying_amount":47103941000,"repairs_and_maintenance_as_of_ppe_with_investment_property":5.2,"exclude":0,"created_at":"2026-04-10T10:04:25.000000Z","updated_at":"2026-06-02T09:33:53.000000Z","total_grants":8354880000},"assurance":{"id":1056,"municipality_id":308,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":47,"cfo_months_vacant":0,"finance_vacancy_rate":14,"mm_total_months":33,"mm_vacancy":"Yes","finance_resourcing":"Good","finance_resourcing_concerning":null,"sm_vacancy_rate":26.7,"overall_vacancy_rate":15,"mm_months_vacant":0,"mpac_established":"Yes","ia_established":"Yes","ac_established":"Yes","exclude":0,"created_at":"2026-04-10T09:58:56.000000Z","updated_at":"2026-04-10T09:58:56.000000Z"},"audit_outcome":{"id":6057,"municipality_id":308,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-30","material_misstatement":"No","irregular_expenditure":"Yes","afs_and_ar":"No","asset_management":"No","liability_management":null,"budgets":null,"expenditure_management":"Yes","consequence_management":"Yes","audit_committees":null,"internal_audit":null,"revenue_management":"No","performance_management":"No","grants":null,"procurement_management":"Yes","hr_management":"No","other":null,"afs_submitted_in_time":"Yes","afs_good_quality":null,"findings_consequence_management":"R","environmental_management":"R","fwe_not_prevented":null,"ie_not_prevented":null,"ue_not_prevented":null,"exclude":0,"created_at":"2026-04-10T08:51:07.000000Z","updated_at":"2026-04-10T08:51:07.000000Z"},"financial_qualification":{"id":1344,"municipality_id":308,"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":"2026-04-10T10:02:22.000000Z","updated_at":"2026-04-10T10:02:22.000000Z"},"waterboard":{"id":1194,"municipality_id":308,"period":"2024-25","0_to_30days":560541672,"31_to_90days":0,"over_90days":0,"total_arrears":0,"total_owed":560541672,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":4965663000,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":58.7,"amount_losses":2912387244,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":0,"exclude":0,"created_at":"2026-04-10T10:03:48.000000Z","updated_at":"2026-04-10T10:03:48.000000Z"},"eskom":{"id":1223,"municipality_id":308,"period":"2024-25","0_to_30days":2254551415,"31_to_90days":0,"over_90days":0,"total_arrears":0,"total_owed":2254551415,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":17001717000,"eskom_arrears":0,"electricity_losses_amount":1905000000,"electricity_losses_percentage":11.2,"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":2347,"municipality_id":308,"period":"2024-25","consultant_appointed":"No","consultant_cost":0,"consultant_reason":null,"consultant_reason_other_institutions":null,"consultants_ineffective":"No","ineffective_reason":null,"ineffective_reason_other_institutions":null,"financial_statements":"0","asset_management":"0","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"896574665","exclude":0,"created_at":"2026-04-10T10:00:15.000000Z","updated_at":"2026-04-10T10:00:15.000000Z"},"material_irregularities":{"0":{"id":8285,"municipality_id":308,"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":"2021-11-24","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Likely material financial loss"},"1":{"id":8287,"municipality_id":308,"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":"2022-12-13","status_of_mi":"Appropriate action not taken - invoked our powers","status_of_ab":"Not appropriate actions - Invoked our powers","impact_element":"Material financial loss"},"2":{"id":8295,"municipality_id":308,"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":"2025-11-25","status_of_mi":"Notification response received - in process of assessing actions","status_of_ab":"Notification response received - Assessing actions","impact_element":"Likely substantial harm to general public"},"3":{"id":8296,"municipality_id":308,"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":"2025-12-12","status_of_mi":"Notified and awaiting response","status_of_ab":"Notified - Awaiting response","impact_element":"Likely material financial loss"},"4":{"id":8325,"municipality_id":308,"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":"2023-04-14","status_of_mi":"Appropriate action not taken - invoked our powers","status_of_ab":"Not appropriate actions - Invoked our powers","impact_element":"Substantial harm to general public"},"5":{"id":8340,"municipality_id":308,"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":"2026-05-11T14:13:30.000000Z","updated_at":"2026-05-11T14:13:30.000000Z","notification_date":"2024-04-18","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"},"6":{"id":8518,"municipality_id":308,"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":"2021-12-15","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Material financial loss"},"7":{"id":8538,"municipality_id":308,"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":"2024-11-19","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"},"8":{"id":8539,"municipality_id":308,"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":"2025-07-08","status_of_mi":"Appropriate action being taken to resolve MI","status_of_ab":"Appropriate actions - follow-up not yet due","impact_element":"Material financial loss"},"status_of_ab":1,"total_notifications":9,"recently_notified_awaiting_response":1,"follow_up_or_assessment_in_process":1,"appropriate_actions_in_process":2,"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":1,"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":2,"impact_element":"Likely material financial loss"},{"total":3,"impact_element":"Material financial loss"},{"total":3,"impact_element":"Likely substantial harm to general public"},{"total":1,"impact_element":"Substantial harm to general public"}]},"consequence_management":{"id":884,"municipality_id":308,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":1,"findings_on_consequence_management":2,"disciplinary_board_not_established":0,"disciplinary_board_not_properly_constituted":0,"created_at":"2026-04-10T10:03:02.000000Z","updated_at":"2026-04-10T10:03:02.000000Z"}}}