{"success":true,"code":200,"message":"OK","data":{"id":194,"auditee_id":714,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":45,"exclude":null,"map_url":null,"name":"Msunduzi","parent_id":null,"slug":"4-msunduzi","status":"Normal","type":"ICM","required_intervention":0,"unqualified_opinion_misstatements":"No","updated_at":"2025-03-28T10:31:44.000000Z","audit_opinions":[{"id":7336,"municipality_id":194,"period":"2024-25","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":"2026-04-10T08:50:56.000000Z","updated_at":"2026-04-10T08:50:56.000000Z"},{"id":7062,"municipality_id":194,"period":"2023-24","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":"2025-03-07T10:04:08.000000Z","updated_at":"2026-05-08T14:13:43.000000Z"},{"id":6788,"municipality_id":194,"period":"2022-23","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":"2024-05-16T11:04:30.000000Z","updated_at":"2026-06-08T12:10:31.000000Z"},{"id":6238,"municipality_id":194,"period":"2021-22","engagement":"FA","opinion_evaluation":"Regressed","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":"2023-05-23T21:55:18.000000Z","updated_at":"2023-05-23T21:55:18.000000Z"},{"id":4314,"municipality_id":194,"period":"2020-21","engagement":"FA","opinion_evaluation":"Improved","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":"2023-05-19T12:54:16.000000Z","updated_at":"2023-05-19T12:54:16.000000Z"},{"id":4038,"municipality_id":194,"period":"2019-20","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":"2023-05-19T12:53:37.000000Z","updated_at":"2023-05-19T12:53:37.000000Z"},{"id":3762,"municipality_id":194,"period":"2018-19","engagement":"FA","opinion_evaluation":"Improved","audit_opinion":"Qualified","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":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6512,"municipality_id":194,"period":"2017-18","engagement":"FA","opinion_evaluation":"Improved","audit_opinion":"Adverse","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":"2023-05-23T21:55:52.000000Z","updated_at":"2023-05-23T21:55:52.000000Z"}],"expenditures":[{"id":2906,"municipality_id":194,"period":"2024-25","irregular_expenditure":68740997,"irregular_expenditure_balance":522868258,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":160194785,"wasteful_expenditure_balance":248616093,"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":2632,"municipality_id":194,"period":"2023-24","irregular_expenditure":14065419,"irregular_expenditure_balance":541695710,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":44891884,"wasteful_expenditure_balance":214509966,"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":2358,"municipality_id":194,"period":"2022-23","irregular_expenditure":59889157,"irregular_expenditure_balance":708712306,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":153182256,"wasteful_expenditure_balance":170901296,"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":2065,"municipality_id":194,"period":"2021-22","irregular_expenditure":180140503,"irregular_expenditure_balance":672391933,"unauthorised_expenditure":510129135,"unauthorised_expenditure_balance":1666547369,"wasteful_expenditure":681580,"wasteful_expenditure_balance":17719040,"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":1794,"municipality_id":194,"period":"2020-21","irregular_expenditure":50096103,"irregular_expenditure_balance":492251430,"unauthorised_expenditure":920571748,"unauthorised_expenditure_balance":2257535679,"wasteful_expenditure":9219285,"wasteful_expenditure_balance":46153344,"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":497,"municipality_id":194,"period":"2019-20","irregular_expenditure":52362328,"irregular_expenditure_balance":505679620,"unauthorised_expenditure":564658354,"unauthorised_expenditure_balance":1336963931,"wasteful_expenditure":5381020,"wasteful_expenditure_balance":36934059,"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":498,"municipality_id":194,"period":"2018-19","irregular_expenditure":214663367,"irregular_expenditure_balance":511122090,"unauthorised_expenditure":170002042,"unauthorised_expenditure_balance":772305577,"wasteful_expenditure":4501377,"wasteful_expenditure_balance":31553039,"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":499,"municipality_id":194,"period":"2017-18","irregular_expenditure":132509961,"irregular_expenditure_balance":296458723,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":361222670,"wasteful_expenditure":10970855,"wasteful_expenditure_balance":27051662,"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":1872,"municipality_id":194,"period":"2024-25","percentage_underspending":92,"underspend_threshold":"Yes","maintenance_spend":184900118,"percentage_maintenance_spend":3.1,"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":1767,"municipality_id":194,"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":"2026-04-10T08:54:40.000000Z","updated_at":"2026-04-10T08:54:40.000000Z"},"financial_health":{"id":1436,"municipality_id":194,"period":"2024-25","material_findings":null,"creditor_payment_period":191,"debtor_collection_period":63,"eskom_arrears":0,"debt_irrecoverable":"87.00","deficit_realised":"Yes","deficit_realised_amount":120644369,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":41,"expenditure_next_budget":"41","expenditure_next_half_budget":"41","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":2.23,"exclude":0,"created_at":"2026-04-10T10:01:48.000000Z","updated_at":"2026-06-03T08:31:48.000000Z"},"root_cause":{"id":2378,"municipality_id":194,"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":370,"municipality_id":194,"households":202836,"population":817725,"unemployment_rate":33,"youth_unemployment_rate":43.1,"water_access":91.3,"electricity_access":98,"refuse_removal":57,"flush_toilet":63,"exclude":0,"created_at":"2023-05-15T14:54:03.000000Z","updated_at":"2026-06-04T07:15:44.000000Z"},"supply_chain":{"id":2129,"municipality_id":194,"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":"Yes","exclude":0,"created_at":"2026-04-10T08:53:28.000000Z","updated_at":"2026-04-10T08:53:28.000000Z"},"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":1330,"municipality_id":194,"period":"2024-25","equitable_share":822072000,"grants":547532942,"property_rates":1696664605,"services_electricity":3423910095,"services_water":1116556874,"other_revenue":732195474,"own_revenue":7374455287,"total_revenue":8744060229,"repairs_and_maintenance_as_of_ppe_at_carrying_value":5.9,"total_infrastructure_grants":389291548,"total_property_plant_and_equipment_at_carrying_amount":7603295760,"repairs_and_maintenance_total":448373660,"investment_property_carrying_amount":928429205,"infrastructure_assets_at_carrying_amount":5945297067,"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":1369604942},"assurance":{"id":1173,"municipality_id":194,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":154,"cfo_months_vacant":0,"finance_vacancy_rate":35,"mm_total_months":15,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":16,"overall_vacancy_rate":47,"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":6232,"municipality_id":194,"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":"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":"N","environmental_management":null,"fwe_not_prevented":null,"ie_not_prevented":null,"ue_not_prevented":null,"exclude":0,"created_at":"2026-04-10T08:51:15.000000Z","updated_at":"2026-04-10T08:51:15.000000Z"},"financial_qualification":{"id":1436,"municipality_id":194,"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":"A","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":"A","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":1206,"municipality_id":194,"period":"2024-25","0_to_30days":0,"31_to_90days":199043675,"over_90days":942358695,"total_arrears":1141402370,"total_owed":1141402370,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":1020070972,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":20.3,"amount_losses":166774733,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":1141402370,"exclude":0,"created_at":"2026-04-10T10:03:48.000000Z","updated_at":"2026-04-10T10:03:48.000000Z"},"eskom":{"id":1235,"municipality_id":194,"period":"2024-25","0_to_30days":533054161,"31_to_90days":38402691,"over_90days":1366020928,"total_arrears":1404423619,"total_owed":1937477780,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":3061987658,"eskom_arrears":1404423619,"electricity_losses_amount":715038054,"electricity_losses_percentage":23.3,"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":2443,"municipality_id":194,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":3881440,"consultant_reason":"Lack of skills","consultant_reason_other_institutions":null,"consultants_ineffective":"No","ineffective_reason":null,"ineffective_reason_other_institutions":null,"financial_statements":"140133","asset_management":"3741307","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"220518778","exclude":0,"created_at":"2026-04-10T10:00:18.000000Z","updated_at":"2026-04-10T10:00:18.000000Z"},"material_irregularities":{"0":{"id":8283,"municipality_id":194,"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":"2021-05-03","status_of_mi":"Appropriate action not taken - invoked our powers","status_of_ab":"Not appropriate actions - Invoked our powers","impact_element":"Likely material financial loss"},"1":{"id":8481,"municipality_id":194,"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":"2026-05-11T14:13:32.000000Z","updated_at":"2026-05-11T14:13:32.000000Z","notification_date":"2021-04-15","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Likely material financial loss"},"2":{"id":8497,"municipality_id":194,"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":"2026-05-11T14:13:32.000000Z","updated_at":"2026-05-11T14:13:32.000000Z","notification_date":"2021-04-01","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Likely material financial loss"},"3":{"id":8524,"municipality_id":194,"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":"2022-04-14","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Substantial harm to general public"},"4":{"id":8527,"municipality_id":194,"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":"2022-11-10","status_of_mi":"Appropriate action not taken - invoked our powers","status_of_ab":"Not appropriate actions - Invoked our powers","impact_element":"Material financial loss"},"5":{"id":8532,"municipality_id":194,"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":"2023-01-31","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"},"6":{"id":8537,"municipality_id":194,"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":"2024-01-31","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"},"7":{"id":8613,"municipality_id":194,"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":"2024-11-28","status_of_mi":"Appropriate action being taken to resolve MI","status_of_ab":"Appropriate actions - follow-up not yet due","impact_element":"Likely material financial loss"},"status_of_ab":1,"total_notifications":8,"recently_notified_awaiting_response":0,"follow_up_or_assessment_in_process":0,"appropriate_actions_in_process":3,"resolved":3,"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":2,"invoked_powers_status_mi":2,"impact_element_list":[{"total":4,"impact_element":"Likely material financial loss"},{"total":1,"impact_element":"Substantial harm to general public"},{"total":3,"impact_element":"Material financial loss"}]},"consequence_management":{"id":992,"municipality_id":194,"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"}}}