{"success":true,"code":200,"message":"OK","data":{"id":181,"auditee_id":1491,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":9,"exclude":null,"map_url":null,"name":"Modimolle Mookgophong","parent_id":null,"slug":"5-modimolle-mookgophong","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"N\/A","updated_at":"2023-05-11T17:19:44.000000Z","audit_opinions":[{"id":7324,"municipality_id":181,"period":"2024-25","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":"2026-04-10T08:50:56.000000Z","updated_at":"2026-04-10T08:50:56.000000Z"},{"id":7050,"municipality_id":181,"period":"2023-24","engagement":"FA","opinion_evaluation":"Improved","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":"2025-03-07T10:04:08.000000Z","updated_at":"2025-03-07T10:04:08.000000Z"},{"id":6776,"municipality_id":181,"period":"2022-23","engagement":"FA","opinion_evaluation":"Regressed","audit_opinion":"Adverse","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":"2024-05-16T11:04:29.000000Z","updated_at":"2024-05-16T11:04:29.000000Z"},{"id":6226,"municipality_id":181,"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":"R","exclude":0,"created_at":"2023-05-23T21:55:18.000000Z","updated_at":"2023-05-23T21:55:18.000000Z"},{"id":4302,"municipality_id":181,"period":"2020-21","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":"2023-05-19T12:54:16.000000Z","updated_at":"2023-05-19T12:54:16.000000Z"},{"id":4026,"municipality_id":181,"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":3750,"municipality_id":181,"period":"2018-19","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Disclaimer","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":6500,"municipality_id":181,"period":"2017-18","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Disclaimer","information_reliable":"Yes","not_submitted_in_time":"Yes","information_useful":"Yes","performance_report":"Yes","planning_documents":"No","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"N","exclude":0,"created_at":"2023-05-23T21:55:51.000000Z","updated_at":"2023-05-23T21:55:51.000000Z"}],"expenditures":[{"id":2893,"municipality_id":181,"period":"2024-25","irregular_expenditure":19274965,"irregular_expenditure_balance":26915848,"unauthorised_expenditure":670990776,"unauthorised_expenditure_balance":1149793588,"wasteful_expenditure":61359767,"wasteful_expenditure_balance":61359767,"ue_qualified":null,"fwe_qualified":"A","ie_qualified":"A","exclude":0,"created_at":"2026-04-10T09:59:38.000000Z","updated_at":"2026-04-10T10:02:32.000000Z"},{"id":2619,"municipality_id":181,"period":"2023-24","irregular_expenditure":27106918,"irregular_expenditure_balance":182941891,"unauthorised_expenditure":49743584,"unauthorised_expenditure_balance":478802812,"wasteful_expenditure":44441871,"wasteful_expenditure_balance":147739085,"ue_qualified":"A","fwe_qualified":"N","ie_qualified":"R","exclude":0,"created_at":"2025-03-07T10:07:09.000000Z","updated_at":"2025-03-07T10:08:33.000000Z"},{"id":2345,"municipality_id":181,"period":"2022-23","irregular_expenditure":78067407,"irregular_expenditure_balance":155834973,"unauthorised_expenditure":132948494,"unauthorised_expenditure_balance":539192409,"wasteful_expenditure":84568427,"wasteful_expenditure_balance":103297214,"ue_qualified":"N","fwe_qualified":null,"ie_qualified":"R","exclude":0,"created_at":"2024-05-16T11:09:08.000000Z","updated_at":"2024-05-16T11:10:40.000000Z"},{"id":2052,"municipality_id":181,"period":"2021-22","irregular_expenditure":45379673,"irregular_expenditure_balance":77767566,"unauthorised_expenditure":129498931,"unauthorised_expenditure_balance":406243915,"wasteful_expenditure":16318145,"wasteful_expenditure_balance":18728787,"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":1781,"municipality_id":181,"period":"2020-21","irregular_expenditure":33042442,"irregular_expenditure_balance":32387893,"unauthorised_expenditure":131631710,"unauthorised_expenditure_balance":374579320,"wasteful_expenditure":30720491,"wasteful_expenditure_balance":2797643,"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":1357,"municipality_id":181,"period":"2019-20","irregular_expenditure":48375393,"irregular_expenditure_balance":76082384,"unauthorised_expenditure":94158826,"unauthorised_expenditure_balance":392711990,"wasteful_expenditure":55583956,"wasteful_expenditure_balance":55970956,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:22.000000Z","updated_at":"2023-05-11T17:20:22.000000Z"},{"id":1358,"municipality_id":181,"period":"2018-19","irregular_expenditure":22250957,"irregular_expenditure_balance":212420263,"unauthorised_expenditure":141408216,"unauthorised_expenditure_balance":460478869,"wasteful_expenditure":47533002,"wasteful_expenditure_balance":115652962,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:22.000000Z","updated_at":"2023-05-11T17:20:22.000000Z"},{"id":1359,"municipality_id":181,"period":"2017-18","irregular_expenditure":76343632,"irregular_expenditure_balance":190169306,"unauthorised_expenditure":59200393,"unauthorised_expenditure_balance":203029576,"wasteful_expenditure":19912005,"wasteful_expenditure_balance":68119960,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:22.000000Z","updated_at":"2023-05-11T17:20:22.000000Z"}],"entities":[],"grant_management":{"id":1862,"municipality_id":181,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":26396835,"percentage_maintenance_spend":2.9,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Intervention required","year_end_reporting":"Concerning","monitor_compliance":"Concerning","exclude":0,"created_at":"2026-04-10T08:52:36.000000Z","updated_at":"2026-04-10T08:52:36.000000Z"},"it_control":{"id":1755,"municipality_id":181,"period":"2024-25","overall_assessment":null,"it_governance":null,"it_security":"Intervention Required","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":1607,"municipality_id":181,"period":"2024-25","material_findings":null,"creditor_payment_period":827,"debtor_collection_period":87,"eskom_arrears":0,"debt_irrecoverable":"95.00","deficit_realised":"Yes","deficit_realised_amount":587425614,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":1,"expenditure_next_budget":"1","expenditure_next_half_budget":"1","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":1.28,"exclude":0,"created_at":"2026-04-10T10:01:54.000000Z","updated_at":"2026-06-03T08:31:56.000000Z"},"root_cause":{"id":2544,"municipality_id":181,"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":"2026-04-10T10:00:50.000000Z","updated_at":"2026-04-10T10:00:50.000000Z"},"stats":{"id":517,"municipality_id":181,"households":30480,"population":130113,"unemployment_rate":22.2,"youth_unemployment_rate":28.9,"water_access":83.3,"electricity_access":89.5,"refuse_removal":73.8,"flush_toilet":78.5,"exclude":0,"created_at":"2023-05-15T14:54:04.000000Z","updated_at":"2026-06-04T07:15:46.000000Z"},"supply_chain":{"id":2116,"municipality_id":181,"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":"2026-04-10T08:53:27.000000Z"},"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":1496,"municipality_id":181,"period":"2024-25","equitable_share":154561000,"grants":126357559,"property_rates":147183569,"services_electricity":242305963,"services_water":96966209,"other_revenue":170204034,"own_revenue":736569742,"total_revenue":1017488301,"repairs_and_maintenance_as_of_ppe_at_carrying_value":1.9,"total_infrastructure_grants":117572430,"total_property_plant_and_equipment_at_carrying_amount":1446679771,"repairs_and_maintenance_total":27956950,"investment_property_carrying_amount":852969900,"infrastructure_assets_at_carrying_amount":904412193,"repairs_and_maintenance_as_of_ppe_with_investment_property":1.2,"exclude":0,"created_at":"2026-04-10T10:04:30.000000Z","updated_at":"2026-06-02T09:33:59.000000Z","total_grants":280918559},"assurance":{"id":1211,"municipality_id":181,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides limited or no assurance","cfo_appointed":"Yes","cfo_total_months":10,"cfo_months_vacant":0,"finance_vacancy_rate":12,"mm_total_months":34,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":33,"overall_vacancy_rate":11,"mm_months_vacant":0,"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":6220,"municipality_id":181,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-31","material_misstatement":"Yes","irregular_expenditure":"Yes","afs_and_ar":"No","asset_management":"Yes","liability_management":null,"budgets":null,"expenditure_management":"Yes","consequence_management":"Yes","audit_committees":null,"internal_audit":null,"revenue_management":"Yes","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":"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":"2026-05-20T00:42:39.000000Z"},"financial_qualification":{"id":1424,"municipality_id":181,"period":"2024-25","property_infrastructure":"R","investment_property":"R","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":"A","receivables":"R","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":"N","joint_ventures":null,"leases":null,"financial_instruments":null,"cash_flow_statement":null,"related_parties":null,"events_after_reporting":null,"accounting_policies":"R","contingent_liabilities":null,"other_disclosures":"R","going_concern":null,"criminal_conduct":null,"statement_comparison":null,"revenue_exchange_transactions":"R","revenue_non_exchange_transactions":"A","expenditure":null,"employee_cost":null,"unauthorised_expenditure":null,"irregular_expenditure":"A","fruitless_wasteful_xpenditure":"A","aggregate_misstatements":null,"cash_flow_from_operating_activities":"N","cash_flow_from_investing_activities":"A","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":1372,"municipality_id":181,"period":"2024-25","0_to_30days":6277015,"31_to_90days":12332183,"over_90days":334076079,"total_arrears":346408262,"total_owed":352685277,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":48717206,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":40,"amount_losses":19275567,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":346408262,"exclude":0,"created_at":"2026-04-10T10:03:54.000000Z","updated_at":"2026-04-10T10:03:54.000000Z"},"eskom":{"id":1401,"municipality_id":181,"period":"2024-25","0_to_30days":13824468,"31_to_90days":13389957,"over_90days":59250358,"total_arrears":72640315,"total_owed":86464783,"interest_owed":48288128.3,"payment_arrangement":null,"bulk_purchases":273843905,"eskom_arrears":72640315,"electricity_losses_amount":49149712,"electricity_losses_percentage":16,"electricity_losses_disclosed":"Yes","essential_service_provider_of_electricity_yn":"Yes","exclude":0,"created_at":"2026-04-10T10:04:13.000000Z","updated_at":"2026-04-10T10:04:13.000000Z"},"consultant":{"id":2430,"municipality_id":181,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":16502770.04,"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":"5589307.52","asset_management":"5324155","accounting_service":"1219098.57","tax_services":"4370208.95","other_services":"0","consultant_financial_reporting":"51887826.08","exclude":0,"created_at":"2026-04-10T10:00:18.000000Z","updated_at":"2026-04-10T10:00:18.000000Z"},"material_irregularities":{"0":{"id":8256,"municipality_id":181,"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":"2026-05-11T14:13:28.000000Z","updated_at":"2026-05-11T14:13:28.000000Z","notification_date":"2025-04-07","status_of_mi":"Appropriate action not taken - invoked our powers","status_of_ab":"Not appropriate actions - Invoked our powers","impact_element":"Substantial harm to general public"},"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":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":1,"invoked_powers_status_mi":1,"impact_element_list":[{"total":1,"impact_element":"Substantial harm to general public"}]},"consequence_management":{"id":979,"municipality_id":181,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":0,"findings_on_consequence_management":3,"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"}}}