{"success":true,"code":200,"message":"OK","data":{"id":145,"auditee_id":763,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":9,"exclude":null,"map_url":null,"name":"Lephalale","parent_id":null,"slug":"5-lephalale","status":"Normal","type":"ICM","required_intervention":0,"unqualified_opinion_misstatements":"Yes","updated_at":"2023-05-11T17:19:44.000000Z","audit_opinions":[{"id":7294,"municipality_id":145,"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":"2026-04-10T08:50:55.000000Z","updated_at":"2026-04-10T08:50:55.000000Z"},{"id":7020,"municipality_id":145,"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":"2025-03-07T10:04:08.000000Z","updated_at":"2025-03-07T10:04:08.000000Z"},{"id":6746,"municipality_id":145,"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":"2024-05-16T11:04:29.000000Z","updated_at":"2024-05-16T11:04:29.000000Z"},{"id":6196,"municipality_id":145,"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":"2023-05-23T21:55:18.000000Z","updated_at":"2025-05-14T06:19:33.000000Z"},{"id":4272,"municipality_id":145,"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":"2023-05-19T12:54:15.000000Z","updated_at":"2025-05-14T06:19:02.000000Z"},{"id":3996,"municipality_id":145,"period":"2019-20","engagement":"FA","opinion_evaluation":"Improved","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":"2023-05-19T12:53:37.000000Z","updated_at":"2023-05-19T12:53:37.000000Z"},{"id":3720,"municipality_id":145,"period":"2018-19","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":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6470,"municipality_id":145,"period":"2017-18","engagement":"FA","opinion_evaluation":"Regressed","audit_opinion":"Qualified","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":2860,"municipality_id":145,"period":"2024-25","irregular_expenditure":272000,"irregular_expenditure_balance":2740138,"unauthorised_expenditure":49398000,"unauthorised_expenditure_balance":49398000,"wasteful_expenditure":2376727,"wasteful_expenditure_balance":3864836,"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":2586,"municipality_id":145,"period":"2023-24","irregular_expenditure":292523,"irregular_expenditure_balance":2468138,"unauthorised_expenditure":42711226,"unauthorised_expenditure_balance":42711226,"wasteful_expenditure":29739,"wasteful_expenditure_balance":1492226,"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":2312,"municipality_id":145,"period":"2022-23","irregular_expenditure":5337144,"irregular_expenditure_balance":59215957,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":5889901,"wasteful_expenditure":844,"wasteful_expenditure_balance":1462487,"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":2019,"municipality_id":145,"period":"2021-22","irregular_expenditure":73520544,"irregular_expenditure_balance":277943668,"unauthorised_expenditure":5636000,"unauthorised_expenditure_balance":5889901,"wasteful_expenditure":1474230,"wasteful_expenditure_balance":21078724,"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":1750,"municipality_id":145,"period":"2020-21","irregular_expenditure":23083715,"irregular_expenditure_balance":376929369,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":45346276,"wasteful_expenditure":12295,"wasteful_expenditure_balance":19616237,"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":712,"municipality_id":145,"period":"2019-20","irregular_expenditure":52044494,"irregular_expenditure_balance":353845654,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":45346276,"wasteful_expenditure":16630013,"wasteful_expenditure_balance":19603942,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:19.000000Z","updated_at":"2023-05-11T17:20:19.000000Z"},{"id":713,"municipality_id":145,"period":"2018-19","irregular_expenditure":114854274,"irregular_expenditure_balance":301801160,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":45346276,"wasteful_expenditure":943897,"wasteful_expenditure_balance":2973929,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:19.000000Z","updated_at":"2023-05-11T17:20:19.000000Z"},{"id":714,"municipality_id":145,"period":"2017-18","irregular_expenditure":8892096,"irregular_expenditure_balance":186946886,"unauthorised_expenditure":17616832,"unauthorised_expenditure_balance":43690284,"wasteful_expenditure":1124629,"wasteful_expenditure_balance":2030032,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:19.000000Z","updated_at":"2023-05-11T17:20:19.000000Z"}],"entities":[],"grant_management":{"id":1838,"municipality_id":145,"period":"2024-25","percentage_underspending":1.5,"underspend_threshold":"No","maintenance_spend":12873385,"percentage_maintenance_spend":1.3,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Intervention required","year_end_reporting":"Intervention required","monitor_compliance":"Intervention required","exclude":0,"created_at":"2026-04-10T08:52:35.000000Z","updated_at":"2026-04-10T09:56:54.000000Z"},"it_control":{"id":1725,"municipality_id":145,"period":"2024-25","overall_assessment":null,"it_governance":"Good","it_security":null,"it_continuity":null,"unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:37.000000Z","updated_at":"2026-04-10T08:54:37.000000Z"},"financial_health":{"id":1479,"municipality_id":145,"period":"2024-25","material_findings":null,"creditor_payment_period":59,"debtor_collection_period":133,"eskom_arrears":0,"debt_irrecoverable":"68.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":20,"expenditure_next_budget":"20","expenditure_next_half_budget":"20","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":4.77,"exclude":0,"created_at":"2026-04-10T10:01:49.000000Z","updated_at":"2026-06-03T08:31:50.000000Z"},"root_cause":{"id":2420,"municipality_id":145,"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":"2026-04-10T10:00:49.000000Z","updated_at":"2026-04-10T10:00:49.000000Z"},"stats":{"id":528,"municipality_id":145,"households":54773,"population":125198,"unemployment_rate":22.2,"youth_unemployment_rate":26.9,"water_access":71,"electricity_access":93,"refuse_removal":46.8,"flush_toilet":49.3,"exclude":0,"created_at":"2023-05-19T13:07:33.000000Z","updated_at":"2026-06-04T07:15:45.000000Z"},"supply_chain":{"id":2083,"municipality_id":145,"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":"2026-04-10T08:53:27.000000Z","updated_at":"2026-04-10T09:58:00.000000Z"},"district":{"id":9,"province_id":5,"name":"Waterberg","slug":"5-waterberg","map_url":null,"created_at":"2023-05-11T17:19:43.000000Z","updated_at":"2023-05-11T17:19:43.000000Z","province":{"id":5,"name":"Limpopo","iso":"LP","slug":"limpopo","map_url":null}},"financials":{"id":1372,"municipality_id":145,"period":"2024-25","equitable_share":241808992,"grants":158945924,"property_rates":119797311,"services_electricity":222191326,"services_water":63168314,"other_revenue":125364974,"own_revenue":585490545,"total_revenue":986245461,"repairs_and_maintenance_as_of_ppe_at_carrying_value":1,"total_infrastructure_grants":155414283,"total_property_plant_and_equipment_at_carrying_amount":1512296864,"repairs_and_maintenance_total":15744525,"investment_property_carrying_amount":23499537,"infrastructure_assets_at_carrying_amount":1017854382,"repairs_and_maintenance_as_of_ppe_with_investment_property":1,"exclude":0,"created_at":"2026-04-10T10:04:27.000000Z","updated_at":"2026-06-02T09:33:55.000000Z","total_grants":400754916},"assurance":{"id":1207,"municipality_id":145,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Vacant or not established","cfo_appointed":"No","cfo_total_months":0,"cfo_months_vacant":1,"finance_vacancy_rate":15,"mm_total_months":0,"mm_vacancy":"No","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":57,"overall_vacancy_rate":14,"mm_months_vacant":15,"mpac_established":"Yes","ia_established":"Yes","ac_established":"Yes","exclude":0,"created_at":"2026-04-10T09:59:01.000000Z","updated_at":"2026-04-10T09:59:01.000000Z"},"audit_outcome":{"id":6190,"municipality_id":145,"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":"Yes","audit_committees":null,"internal_audit":null,"revenue_management":"No","performance_management":"Yes","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":"2026-04-10T08:51:12.000000Z","updated_at":"2026-05-20T00:42:39.000000Z"},"financial_qualification":{"id":1395,"municipality_id":145,"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":1248,"municipality_id":145,"period":"2024-25","0_to_30days":1460551,"31_to_90days":0,"over_90days":0,"total_arrears":0,"total_owed":1460551,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":183444942,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":42,"amount_losses":15845541,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":0,"exclude":0,"created_at":"2026-04-10T10:03:49.000000Z","updated_at":"2026-04-10T10:03:49.000000Z"},"eskom":{"id":1277,"municipality_id":145,"period":"2024-25","0_to_30days":23638449,"31_to_90days":0,"over_90days":0,"total_arrears":0,"total_owed":23638449,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":183444942,"eskom_arrears":0,"electricity_losses_amount":19963699,"electricity_losses_percentage":11,"electricity_losses_disclosed":"Yes","essential_service_provider_of_electricity_yn":"Yes","exclude":0,"created_at":"2026-04-10T10:04:10.000000Z","updated_at":"2026-04-10T10:04:10.000000Z"},"consultant":{"id":2400,"municipality_id":145,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":5264234.33,"consultant_reason":"Lack of skills","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Poor project management","ineffective_reason_other_institutions":null,"financial_statements":"0","asset_management":"2946065.33","accounting_service":"0","tax_services":"0","other_services":"2318169","consultant_financial_reporting":"27264934.33","exclude":0,"created_at":"2026-04-10T10:00:17.000000Z","updated_at":"2026-04-10T10:00:17.000000Z"},"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":946,"municipality_id":145,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":0,"findings_on_consequence_management":2,"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"}}}