{"success":true,"code":200,"message":"OK","data":{"id":163,"auditee_id":709,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":44,"exclude":null,"map_url":null,"name":"Maphumulo","parent_id":null,"slug":"4-maphumulo","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"Yes","updated_at":"2023-05-11T17:19:44.000000Z","audit_opinions":[{"id":7308,"municipality_id":163,"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":"R","exclude":0,"created_at":"2026-04-10T08:50:56.000000Z","updated_at":"2026-04-10T08:50:56.000000Z"},{"id":7034,"municipality_id":163,"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":"N","exclude":0,"created_at":"2025-03-07T10:04:08.000000Z","updated_at":"2025-03-24T12:18:23.000000Z"},{"id":6760,"municipality_id":163,"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":6210,"municipality_id":163,"period":"2021-22","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":"2023-05-23T21:55:18.000000Z","updated_at":"2023-05-23T21:55:18.000000Z"},{"id":4286,"municipality_id":163,"period":"2020-21","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":"2023-05-19T12:54:16.000000Z","updated_at":"2023-05-19T12:54:16.000000Z"},{"id":4010,"municipality_id":163,"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":null,"exclude":0,"created_at":"2023-05-19T12:53:37.000000Z","updated_at":"2023-05-19T12:53:37.000000Z"},{"id":3734,"municipality_id":163,"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":"A","exclude":0,"created_at":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6484,"municipality_id":163,"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":"R","exclude":0,"created_at":"2023-05-23T21:55:51.000000Z","updated_at":"2023-05-23T21:55:51.000000Z"}],"expenditures":[{"id":2876,"municipality_id":163,"period":"2024-25","irregular_expenditure":12483466,"irregular_expenditure_balance":0,"unauthorised_expenditure":15617854,"unauthorised_expenditure_balance":0,"wasteful_expenditure":2145002,"wasteful_expenditure_balance":0,"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":2602,"municipality_id":163,"period":"2023-24","irregular_expenditure":9043067,"irregular_expenditure_balance":18077512,"unauthorised_expenditure":9025615,"unauthorised_expenditure_balance":0,"wasteful_expenditure":2625783,"wasteful_expenditure_balance":4248219,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:09.000000Z","updated_at":"2025-03-07T10:07:09.000000Z"},{"id":2328,"municipality_id":163,"period":"2022-23","irregular_expenditure":17005743,"irregular_expenditure_balance":29482626,"unauthorised_expenditure":43456120,"unauthorised_expenditure_balance":43456120,"wasteful_expenditure":29658,"wasteful_expenditure_balance":1627318,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2024-05-16T11:09:08.000000Z","updated_at":"2024-05-16T11:09:08.000000Z"},{"id":2035,"municipality_id":163,"period":"2021-22","irregular_expenditure":586864,"irregular_expenditure_balance":41517567,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":3729,"wasteful_expenditure_balance":1601433,"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":1765,"municipality_id":163,"period":"2020-21","irregular_expenditure":159540,"irregular_expenditure_balance":40930703,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":39888,"wasteful_expenditure_balance":3469590,"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":472,"municipality_id":163,"period":"2019-20","irregular_expenditure":34051165,"irregular_expenditure_balance":40771163,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":3094971,"wasteful_expenditure_balance":3429702,"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":473,"municipality_id":163,"period":"2018-19","irregular_expenditure":6719998,"irregular_expenditure_balance":6719998,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":890685,"wasteful_expenditure_balance":559772,"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":474,"municipality_id":163,"period":"2017-18","irregular_expenditure":3146129,"irregular_expenditure_balance":32186814,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":761071,"wasteful_expenditure_balance":817375,"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":1848,"municipality_id":163,"period":"2024-25","percentage_underspending":10.8,"underspend_threshold":"Yes","maintenance_spend":1207402,"percentage_maintenance_spend":0.5,"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":1739,"municipality_id":163,"period":"2024-25","overall_assessment":null,"it_governance":"Good","it_security":"Good","it_continuity":"Good","unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:38.000000Z","updated_at":"2026-04-10T08:54:38.000000Z"},"financial_health":{"id":1431,"municipality_id":163,"period":"2024-25","material_findings":null,"creditor_payment_period":14,"debtor_collection_period":188,"eskom_arrears":0,"debt_irrecoverable":"41.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":32,"expenditure_next_budget":"32","expenditure_next_half_budget":"32","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":14.38,"exclude":0,"created_at":"2026-04-10T10:01:48.000000Z","updated_at":"2026-06-03T08:31:48.000000Z"},"root_cause":{"id":2373,"municipality_id":163,"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":"2026-04-10T10:00:48.000000Z","updated_at":"2026-04-10T10:00:48.000000Z"},"stats":{"id":365,"municipality_id":163,"households":20581,"population":110983,"unemployment_rate":49,"youth_unemployment_rate":58.4,"water_access":48.4,"electricity_access":94.9,"refuse_removal":15,"flush_toilet":16.5,"exclude":0,"created_at":"2023-05-15T14:54:03.000000Z","updated_at":"2026-06-04T07:15:44.000000Z"},"supply_chain":{"id":2099,"municipality_id":163,"period":"2024-25","unfair_procurement":"Yes","awarded_family":null,"scope_limitations":null,"awarded_employees":null,"awarded_officials":"Yes","scm_received":0,"irregular_expenditure":null,"inadequate_contract":null,"exclude":0,"created_at":"2026-04-10T08:53:27.000000Z","updated_at":"2026-04-10T08:53:27.000000Z"},"district":{"id":44,"province_id":4,"name":"iLembe","slug":"4-ilembe","map_url":null,"created_at":"2023-05-11T17:19:44.000000Z","updated_at":"2023-05-11T17:19:44.000000Z","province":{"id":4,"name":"KwaZulu-Natal","iso":"KZN","slug":"kwazulu-natal","map_url":null}},"financials":{"id":1325,"municipality_id":163,"period":"2024-25","equitable_share":119979000,"grants":42809755,"property_rates":31461672,"services_electricity":0,"services_water":0,"other_revenue":19630035,"own_revenue":51378791,"total_revenue":214167546,"repairs_and_maintenance_as_of_ppe_at_carrying_value":1.5,"total_infrastructure_grants":36268755,"total_property_plant_and_equipment_at_carrying_amount":371696799,"repairs_and_maintenance_total":5727189,"investment_property_carrying_amount":33237100,"infrastructure_assets_at_carrying_amount":225297789,"repairs_and_maintenance_as_of_ppe_with_investment_property":1.4,"exclude":0,"created_at":"2026-04-10T10:04:25.000000Z","updated_at":"2026-06-02T09:33:53.000000Z","total_grants":162788755},"assurance":{"id":1168,"municipality_id":163,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":21,"cfo_months_vacant":0,"finance_vacancy_rate":0,"mm_total_months":24,"mm_vacancy":"Yes","finance_resourcing":"Excellent","finance_resourcing_concerning":null,"sm_vacancy_rate":0,"overall_vacancy_rate":7,"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":6204,"municipality_id":163,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-31","material_misstatement":"Yes","irregular_expenditure":"Yes","afs_and_ar":"No","asset_management":"No","liability_management":null,"budgets":null,"expenditure_management":"No","consequence_management":"No","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":"A","environmental_management":null,"fwe_not_prevented":null,"ie_not_prevented":null,"ue_not_prevented":null,"exclude":0,"created_at":"2026-04-10T08:51:13.000000Z","updated_at":"2026-04-10T08:51:13.000000Z"},"financial_qualification":{"id":1408,"municipality_id":163,"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":1201,"municipality_id":163,"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":null,"essential_service_provider_of_water_yn":"No","percentage_water_losses":0,"amount_losses":0,"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":1230,"municipality_id":163,"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,"eskom_arrears":0,"electricity_losses_amount":0,"electricity_losses_percentage":0,"electricity_losses_disclosed":null,"essential_service_provider_of_electricity_yn":"No","exclude":0,"created_at":"2026-04-10T10:04:08.000000Z","updated_at":"2026-04-10T10:04:08.000000Z"},"consultant":{"id":2414,"municipality_id":163,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":3760406.88,"consultant_reason":"Lack of skills and vacancies","consultant_reason_other_institutions":"Lack of skills and vacancies","consultants_ineffective":"Yes","ineffective_reason":"Inadequate review of work","ineffective_reason_other_institutions":"Inadequate review of work","financial_statements":"203141.75","asset_management":"1446627.63","accounting_service":"0","tax_services":"820212.47","other_services":"1290425.03","consultant_financial_reporting":"12461193.68","exclude":0,"created_at":"2026-04-10T10:00:17.000000Z","updated_at":"2026-04-10T10:00:17.000000Z"},"material_irregularities":{"0":{"id":8405,"municipality_id":163,"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":"2026-05-11T14:13:31.000000Z","updated_at":"2026-05-11T14:13:31.000000Z","notification_date":"2022-03-04","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Material financial loss"},"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":"Material financial loss"}]},"consequence_management":{"id":962,"municipality_id":163,"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"}}}