{"success":true,"code":200,"message":"OK","data":{"id":191,"auditee_id":712,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":45,"exclude":null,"map_url":null,"name":"Mpofana","parent_id":null,"slug":"4-mpofana","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"Yes","updated_at":"2025-04-29T11:23:18.000000Z","audit_opinions":[{"id":7333,"municipality_id":191,"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":"2026-04-10T09:56:09.000000Z"},{"id":7059,"municipality_id":191,"period":"2023-24","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":"N","exclude":0,"created_at":"2025-03-07T10:04:08.000000Z","updated_at":"2025-03-24T12:18:23.000000Z"},{"id":6785,"municipality_id":191,"period":"2022-23","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":null,"exclude":0,"created_at":"2024-05-16T11:04:30.000000Z","updated_at":"2024-05-16T11:04:30.000000Z"},{"id":6235,"municipality_id":191,"period":"2021-22","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":"2023-05-23T21:55:18.000000Z","updated_at":"2023-05-23T21:55:18.000000Z"},{"id":4311,"municipality_id":191,"period":"2020-21","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":"R","exclude":0,"created_at":"2023-05-19T12:54:16.000000Z","updated_at":"2023-05-19T12:54:16.000000Z"},{"id":4035,"municipality_id":191,"period":"2019-20","engagement":"FA","opinion_evaluation":"Improved","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":"2023-05-19T12:53:37.000000Z","updated_at":"2023-05-19T12:53:37.000000Z"},{"id":3759,"municipality_id":191,"period":"2018-19","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Disclaimer","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":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6509,"municipality_id":191,"period":"2017-18","engagement":"FA","opinion_evaluation":"Regressed","audit_opinion":"Disclaimer","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":2903,"municipality_id":191,"period":"2024-25","irregular_expenditure":26345001,"irregular_expenditure_balance":107670246,"unauthorised_expenditure":47247076,"unauthorised_expenditure_balance":380738224,"wasteful_expenditure":23625071,"wasteful_expenditure_balance":4833062,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:39.000000Z","updated_at":"2026-04-10T09:59:39.000000Z"},{"id":2629,"municipality_id":191,"period":"2023-24","irregular_expenditure":38935933,"irregular_expenditure_balance":137814934,"unauthorised_expenditure":85724750,"unauthorised_expenditure_balance":333491148,"wasteful_expenditure":29841533,"wasteful_expenditure_balance":12759908,"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":2355,"municipality_id":191,"period":"2022-23","irregular_expenditure":32792329,"irregular_expenditure_balance":96662803,"unauthorised_expenditure":76038564,"unauthorised_expenditure_balance":347690690,"wasteful_expenditure":32648537,"wasteful_expenditure_balance":871355,"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":2062,"municipality_id":191,"period":"2021-22","irregular_expenditure":38156994,"irregular_expenditure_balance":122743993,"unauthorised_expenditure":62374663,"unauthorised_expenditure_balance":271652126,"wasteful_expenditure":14511953,"wasteful_expenditure_balance":871355,"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":1791,"municipality_id":191,"period":"2020-21","irregular_expenditure":50781958,"irregular_expenditure_balance":84586999,"unauthorised_expenditure":51943526,"unauthorised_expenditure_balance":209277463,"wasteful_expenditure":635760,"wasteful_expenditure_balance":4682376,"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":487,"municipality_id":191,"period":"2019-20","irregular_expenditure":36001919,"irregular_expenditure_balance":114869565,"unauthorised_expenditure":33794095,"unauthorised_expenditure_balance":177998987,"wasteful_expenditure":18608280,"wasteful_expenditure_balance":31583476,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:18.000000Z","updated_at":"2023-05-11T17:20:18.000000Z"},{"id":488,"municipality_id":191,"period":"2018-19","irregular_expenditure":30148250,"irregular_expenditure_balance":78867646,"unauthorised_expenditure":11035077,"unauthorised_expenditure_balance":128526676,"wasteful_expenditure":10280318,"wasteful_expenditure_balance":12975196,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:18.000000Z","updated_at":"2023-05-11T17:20:18.000000Z"},{"id":489,"municipality_id":191,"period":"2017-18","irregular_expenditure":16219110,"irregular_expenditure_balance":48719396,"unauthorised_expenditure":37518680,"unauthorised_expenditure_balance":133169815,"wasteful_expenditure":2129706,"wasteful_expenditure_balance":4824584,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:18.000000Z","updated_at":"2023-05-11T17:20:18.000000Z"}],"entities":[],"grant_management":{"id":1869,"municipality_id":191,"period":"2024-25","percentage_underspending":13.8,"underspend_threshold":"Yes","maintenance_spend":14372004,"percentage_maintenance_spend":10.7,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Concerning","year_end_reporting":"Concerning","monitor_compliance":"Intervention required","exclude":0,"created_at":"2026-04-10T08:52:36.000000Z","updated_at":"2026-04-10T08:52:36.000000Z"},"it_control":{"id":1764,"municipality_id":191,"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":"2026-04-10T08:54:40.000000Z","updated_at":"2026-04-10T08:54:40.000000Z"},"financial_health":{"id":1434,"municipality_id":191,"period":"2024-25","material_findings":null,"creditor_payment_period":1236,"debtor_collection_period":100,"eskom_arrears":0,"debt_irrecoverable":"89.00","deficit_realised":"Yes","deficit_realised_amount":95024980,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":285,"expenditure_next_budget":"285","expenditure_next_half_budget":"285","water_arrears":0,"years_going_concern":"Yes","number_of_years_of_going_concern_uncertainty":6,"years_going_concern_qualification":0,"net_liability_realised":null,"solvency_ratio":0.5,"exclude":0,"created_at":"2026-04-10T10:01:48.000000Z","updated_at":"2026-06-03T08:31:48.000000Z"},"root_cause":{"id":2376,"municipality_id":191,"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":368,"municipality_id":191,"households":11521,"population":33382,"unemployment_rate":23.9,"youth_unemployment_rate":29.3,"water_access":80.5,"electricity_access":95.7,"refuse_removal":74.7,"flush_toilet":80.2,"exclude":0,"created_at":"2023-05-15T14:54:03.000000Z","updated_at":"2026-06-04T07:15:44.000000Z"},"supply_chain":{"id":2126,"municipality_id":191,"period":"2024-25","unfair_procurement":"Yes","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":"2026-04-10T09:58:00.000000Z"},"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":1328,"municipality_id":191,"period":"2024-25","equitable_share":48961000,"grants":40554389,"property_rates":17172739,"services_electricity":54020762,"services_water":0,"other_revenue":13047332,"own_revenue":89714040,"total_revenue":179229429,"repairs_and_maintenance_as_of_ppe_at_carrying_value":6.7,"total_infrastructure_grants":11227100,"total_property_plant_and_equipment_at_carrying_amount":213384992,"repairs_and_maintenance_total":14372004,"investment_property_carrying_amount":0,"infrastructure_assets_at_carrying_amount":134382482,"repairs_and_maintenance_as_of_ppe_with_investment_property":6.7,"exclude":0,"created_at":"2026-04-10T10:04:25.000000Z","updated_at":"2026-06-02T09:33:53.000000Z","total_grants":89515389},"assurance":{"id":1171,"municipality_id":191,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"No","cfo_total_months":0,"cfo_months_vacant":12,"finance_vacancy_rate":35,"mm_total_months":63,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":20,"overall_vacancy_rate":35,"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":6229,"municipality_id":191,"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":"Yes","consequence_management":"Yes","audit_committees":null,"internal_audit":null,"revenue_management":"No","performance_management":"No","grants":"A","procurement_management":"Yes","hr_management":"No","other":null,"afs_submitted_in_time":"Yes","afs_good_quality":null,"findings_consequence_management":"R","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":1433,"municipality_id":191,"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":1204,"municipality_id":191,"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":1233,"municipality_id":191,"period":"2024-25","0_to_30days":18660806.6,"31_to_90days":22625063.1,"over_90days":564346387.6,"total_arrears":586971450.6,"total_owed":605632257.2,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":81004140,"eskom_arrears":586971450.6,"electricity_losses_amount":52215272,"electricity_losses_percentage":58,"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":2440,"municipality_id":191,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":2112136.25,"consultant_reason":"Lack of skills","consultant_reason_other_institutions":"Lack of skills","consultants_ineffective":"Yes","ineffective_reason":"Inadequate review of work","ineffective_reason_other_institutions":"Inadequate review of work","financial_statements":"2112136.25","asset_management":"0","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"8884698.75","exclude":0,"created_at":"2026-04-10T10:00:18.000000Z","updated_at":"2026-04-10T10:00:18.000000Z"},"material_irregularities":{"0":{"id":8520,"municipality_id":191,"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":"2022-02-02","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":989,"municipality_id":191,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":0,"findings_on_consequence_management":1,"disciplinary_board_not_established":0,"disciplinary_board_not_properly_constituted":0,"created_at":"2026-04-10T10:03:04.000000Z","updated_at":"2026-04-10T10:03:04.000000Z"}}}