{"success":true,"code":200,"message":"OK","data":{"id":178,"auditee_id":711,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":45,"exclude":null,"map_url":null,"name":"Mkhambathini","parent_id":null,"slug":"4-mkhambathini","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"Yes","updated_at":"2023-05-11T17:19:44.000000Z","audit_opinions":[{"id":7321,"municipality_id":178,"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":"2026-04-10T08:50:56.000000Z","updated_at":"2026-04-10T08:50:56.000000Z"},{"id":7047,"municipality_id":178,"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":"R","exclude":0,"created_at":"2025-03-07T10:04:08.000000Z","updated_at":"2025-03-24T12:18:23.000000Z"},{"id":6773,"municipality_id":178,"period":"2022-23","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":"2024-05-16T11:04:29.000000Z","updated_at":"2024-05-16T11:04:29.000000Z"},{"id":6223,"municipality_id":178,"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":"N","exclude":0,"created_at":"2023-05-23T21:55:18.000000Z","updated_at":"2023-05-23T21:55:18.000000Z"},{"id":4299,"municipality_id":178,"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":"A","exclude":0,"created_at":"2023-05-19T12:54:16.000000Z","updated_at":"2023-05-19T12:54:16.000000Z"},{"id":4023,"municipality_id":178,"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":"2023-05-19T12:53:37.000000Z"},{"id":3747,"municipality_id":178,"period":"2018-19","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":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6497,"municipality_id":178,"period":"2017-18","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":"2023-05-23T21:55:51.000000Z","updated_at":"2023-05-23T21:55:51.000000Z"}],"expenditures":[{"id":2890,"municipality_id":178,"period":"2024-25","irregular_expenditure":828475,"irregular_expenditure_balance":0,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":25889,"wasteful_expenditure_balance":17910,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:38.000000Z","updated_at":"2026-04-10T09:59:38.000000Z"},{"id":2616,"municipality_id":178,"period":"2023-24","irregular_expenditure":1077375,"irregular_expenditure_balance":168600,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":4368,"wasteful_expenditure_balance":1701,"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":2342,"municipality_id":178,"period":"2022-23","irregular_expenditure":8735387,"irregular_expenditure_balance":1514558,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":4274,"wasteful_expenditure_balance":2567,"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":2049,"municipality_id":178,"period":"2021-22","irregular_expenditure":6157343,"irregular_expenditure_balance":6157343,"unauthorised_expenditure":9692327,"unauthorised_expenditure_balance":9692327,"wasteful_expenditure":27564,"wasteful_expenditure_balance":2157,"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":1778,"municipality_id":178,"period":"2020-21","irregular_expenditure":441012,"irregular_expenditure_balance":4502139,"unauthorised_expenditure":4701195,"unauthorised_expenditure_balance":4701195,"wasteful_expenditure":0,"wasteful_expenditure_balance":3209754,"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":482,"municipality_id":178,"period":"2019-20","irregular_expenditure":2865973,"irregular_expenditure_balance":6112439,"unauthorised_expenditure":52048,"unauthorised_expenditure_balance":52048,"wasteful_expenditure":22961,"wasteful_expenditure_balance":3218823,"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":483,"municipality_id":178,"period":"2018-19","irregular_expenditure":2863815,"irregular_expenditure_balance":13673681,"unauthorised_expenditure":3232308,"unauthorised_expenditure_balance":7194687,"wasteful_expenditure":1024951,"wasteful_expenditure_balance":5261999,"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":484,"municipality_id":178,"period":"2017-18","irregular_expenditure":5643711,"irregular_expenditure_balance":10809866,"unauthorised_expenditure":3962379,"unauthorised_expenditure_balance":3962379,"wasteful_expenditure":28733,"wasteful_expenditure_balance":4237048,"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":1859,"municipality_id":178,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":24055855,"percentage_maintenance_spend":19.6,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Concerning","year_end_reporting":"Concerning","monitor_compliance":"Concerning","exclude":0,"created_at":"2026-04-10T08:52:36.000000Z","updated_at":"2026-04-10T09:56:54.000000Z"},"it_control":{"id":1752,"municipality_id":178,"period":"2024-25","overall_assessment":null,"it_governance":null,"it_security":null,"it_continuity":null,"unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:39.000000Z","updated_at":"2026-04-10T08:54:39.000000Z"},"financial_health":{"id":1433,"municipality_id":178,"period":"2024-25","material_findings":null,"creditor_payment_period":12,"debtor_collection_period":39,"eskom_arrears":0,"debt_irrecoverable":"92.00","deficit_realised":"Yes","deficit_realised_amount":11075851,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":25,"expenditure_next_budget":"25","expenditure_next_half_budget":"25","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":9.53,"exclude":0,"created_at":"2026-04-10T10:01:48.000000Z","updated_at":"2026-06-03T08:31:48.000000Z"},"root_cause":{"id":2375,"municipality_id":178,"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":367,"municipality_id":178,"households":17443,"population":61660,"unemployment_rate":26.8,"youth_unemployment_rate":34.1,"water_access":65.6,"electricity_access":96.3,"refuse_removal":15.7,"flush_toilet":25.3,"exclude":0,"created_at":"2023-05-15T14:54:03.000000Z","updated_at":"2026-06-04T07:15:44.000000Z"},"supply_chain":{"id":2113,"municipality_id":178,"period":"2024-25","unfair_procurement":null,"awarded_family":null,"scope_limitations":null,"awarded_employees":null,"awarded_officials":null,"scm_received":0,"irregular_expenditure":null,"inadequate_contract":null,"exclude":0,"created_at":"2026-04-10T08:53:27.000000Z","updated_at":"2026-04-10T08:53:27.000000Z"},"district":{"id":45,"province_id":4,"name":"uMgungundlovu","slug":"4-umgungundlovu","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":1327,"municipality_id":178,"period":"2024-25","equitable_share":87712000,"grants":24889124,"property_rates":31930366,"services_electricity":0,"services_water":0,"other_revenue":24520364,"own_revenue":57123083,"total_revenue":169724207,"repairs_and_maintenance_as_of_ppe_at_carrying_value":10.3,"total_infrastructure_grants":18159000,"total_property_plant_and_equipment_at_carrying_amount":273474783,"repairs_and_maintenance_total":28099650,"investment_property_carrying_amount":13916000,"infrastructure_assets_at_carrying_amount":123060274,"repairs_and_maintenance_as_of_ppe_with_investment_property":9.8,"exclude":0,"created_at":"2026-04-10T10:04:25.000000Z","updated_at":"2026-06-02T09:33:53.000000Z","total_grants":112601124},"assurance":{"id":1170,"municipality_id":178,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":66,"cfo_months_vacant":0,"finance_vacancy_rate":25,"mm_total_months":32,"mm_vacancy":"Yes","finance_resourcing":"Good","finance_resourcing_concerning":null,"sm_vacancy_rate":0,"overall_vacancy_rate":17,"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":6217,"municipality_id":178,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-31","material_misstatement":"Yes","irregular_expenditure":"No","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":"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":"2026-04-10T08:51:14.000000Z","updated_at":"2026-04-10T08:51:14.000000Z"},"financial_qualification":{"id":1421,"municipality_id":178,"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":"2026-04-10T10:02:24.000000Z","updated_at":"2026-04-10T10:02:24.000000Z"},"waterboard":{"id":1203,"municipality_id":178,"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":1232,"municipality_id":178,"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":2427,"municipality_id":178,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":930000,"consultant_reason":"Lack of skills","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Inadequate review of work","ineffective_reason_other_institutions":null,"financial_statements":"0","asset_management":"930000","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"9117347.19","exclude":0,"created_at":"2026-04-10T10:00:18.000000Z","updated_at":"2026-04-10T10:00:18.000000Z"},"material_irregularities":{"status_of_ab":0,"total_notifications":0,"recently_notified_awaiting_response":0,"follow_up_or_assessment_in_process":0,"appropriate_actions_in_process":0,"resolved":0,"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":[]},"consequence_management":{"id":976,"municipality_id":178,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":0,"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"}}}