{"success":true,"code":200,"message":"OK","data":{"id":272,"auditee_id":777,"category":"MUN","created_at":"2023-05-11T17:19:45.000000Z","district_id":27,"exclude":null,"map_url":null,"name":"Thulamela","parent_id":null,"slug":"5-thulamela","status":"Normal","type":"ICM","required_intervention":0,"unqualified_opinion_misstatements":"N\/A","updated_at":"2023-05-11T17:19:45.000000Z","audit_opinions":[{"id":7389,"municipality_id":272,"period":"2024-25","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":"2026-04-10T08:50:58.000000Z","updated_at":"2026-04-10T08:50:58.000000Z"},{"id":7115,"municipality_id":272,"period":"2023-24","engagement":"FA","opinion_evaluation":"Regressed","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":"2025-03-07T10:04:09.000000Z","updated_at":"2025-03-07T10:04:09.000000Z"},{"id":6841,"municipality_id":272,"period":"2022-23","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":"2024-05-16T11:04:30.000000Z","updated_at":"2024-05-16T11:04:30.000000Z"},{"id":6291,"municipality_id":272,"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":"R","exclude":0,"created_at":"2023-05-23T21:55:19.000000Z","updated_at":"2023-05-23T21:55:19.000000Z"},{"id":4367,"municipality_id":272,"period":"2020-21","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":"2023-05-19T12:54:16.000000Z","updated_at":"2023-05-19T12:54:16.000000Z"},{"id":4090,"municipality_id":272,"period":"2019-20","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":"2023-05-19T12:53:38.000000Z","updated_at":"2023-05-19T12:53:38.000000Z"},{"id":3815,"municipality_id":272,"period":"2018-19","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":"2023-05-19T12:53:01.000000Z","updated_at":"2023-05-19T12:53:01.000000Z"},{"id":6565,"municipality_id":272,"period":"2017-18","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":"2023-05-23T21:55:52.000000Z","updated_at":"2023-05-23T21:55:52.000000Z"}],"expenditures":[{"id":2971,"municipality_id":272,"period":"2024-25","irregular_expenditure":30612363,"irregular_expenditure_balance":27727244,"unauthorised_expenditure":152292422,"unauthorised_expenditure_balance":152292422,"wasteful_expenditure":52666,"wasteful_expenditure_balance":3257926,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:41.000000Z","updated_at":"2026-04-10T09:59:41.000000Z"},{"id":2697,"municipality_id":272,"period":"2023-24","irregular_expenditure":16983804,"irregular_expenditure_balance":8627002,"unauthorised_expenditure":1003375,"unauthorised_expenditure_balance":1003375,"wasteful_expenditure":373391,"wasteful_expenditure_balance":3226527,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:10.000000Z","updated_at":"2025-03-07T10:07:10.000000Z"},{"id":2423,"municipality_id":272,"period":"2022-23","irregular_expenditure":35193270,"irregular_expenditure_balance":34290238,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":2960411,"wasteful_expenditure_balance":3366023,"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":2130,"municipality_id":272,"period":"2021-22","irregular_expenditure":1508307,"irregular_expenditure_balance":837730,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":366893,"wasteful_expenditure_balance":1175055,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-23T23:07:08.000000Z","updated_at":"2023-05-23T23:07:08.000000Z"},{"id":1858,"municipality_id":272,"period":"2020-21","irregular_expenditure":186218,"irregular_expenditure_balance":289909,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":17173,"wasteful_expenditure_balance":2084976,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T18:17:22.000000Z","updated_at":"2023-05-11T18:17:22.000000Z"},{"id":762,"municipality_id":272,"period":"2019-20","irregular_expenditure":16282437,"irregular_expenditure_balance":18285749,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":135948,"wasteful_expenditure_balance":3159985,"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":763,"municipality_id":272,"period":"2018-19","irregular_expenditure":29781336,"irregular_expenditure_balance":93939791,"unauthorised_expenditure":24798979,"unauthorised_expenditure_balance":24798979,"wasteful_expenditure":6656495,"wasteful_expenditure_balance":21807972,"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":764,"municipality_id":272,"period":"2017-18","irregular_expenditure":891925,"irregular_expenditure_balance":64748356,"unauthorised_expenditure":32185551,"unauthorised_expenditure_balance":32185551,"wasteful_expenditure":9927799,"wasteful_expenditure_balance":15154476,"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":1920,"municipality_id":272,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":15246117,"percentage_maintenance_spend":1.2,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Intervention required","year_end_reporting":"Intervention required","monitor_compliance":"Intervention required","exclude":0,"created_at":"2026-04-10T08:52:37.000000Z","updated_at":"2026-04-10T08:52:37.000000Z"},"it_control":{"id":1820,"municipality_id":272,"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":"2026-04-10T08:54:43.000000Z","updated_at":"2026-04-10T08:54:43.000000Z"},"financial_health":{"id":1489,"municipality_id":272,"period":"2024-25","material_findings":null,"creditor_payment_period":142,"debtor_collection_period":88,"eskom_arrears":0,"debt_irrecoverable":"94.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":24,"expenditure_next_budget":"24","expenditure_next_half_budget":"24","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":14.7,"exclude":0,"created_at":"2026-04-10T10:01:50.000000Z","updated_at":"2026-06-03T08:31:50.000000Z"},"root_cause":{"id":2430,"municipality_id":272,"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":531,"municipality_id":272,"households":144792,"population":575929,"unemployment_rate":43.8,"youth_unemployment_rate":58.3,"water_access":59.7,"electricity_access":97.7,"refuse_removal":29,"flush_toilet":28.1,"exclude":0,"created_at":"2023-05-19T13:07:33.000000Z","updated_at":"2026-06-04T07:15:45.000000Z"},"supply_chain":{"id":2194,"municipality_id":272,"period":"2024-25","unfair_procurement":"Yes","awarded_family":null,"scope_limitations":null,"awarded_employees":null,"awarded_officials":"Yes","scm_received":0,"irregular_expenditure":null,"inadequate_contract":"Yes","exclude":0,"created_at":"2026-04-10T08:53:37.000000Z","updated_at":"2026-04-10T08:53:37.000000Z"},"district":{"id":27,"province_id":5,"name":"Vhembe","slug":"5-vhembe","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":1382,"municipality_id":272,"period":"2024-25","equitable_share":622657000,"grants":148555000,"property_rates":106618910,"services_electricity":0,"services_water":0,"other_revenue":163168763,"own_revenue":297187208,"total_revenue":1068399208,"repairs_and_maintenance_as_of_ppe_at_carrying_value":1,"total_infrastructure_grants":133572000,"total_property_plant_and_equipment_at_carrying_amount":2218435747,"repairs_and_maintenance_total":22048646,"investment_property_carrying_amount":0,"infrastructure_assets_at_carrying_amount":1319272346,"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":771212000},"assurance":{"id":1217,"municipality_id":272,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":86,"cfo_months_vacant":0,"finance_vacancy_rate":13,"mm_total_months":33,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":40,"overall_vacancy_rate":17,"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":6285,"municipality_id":272,"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":"No","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":null,"environmental_management":null,"fwe_not_prevented":null,"ie_not_prevented":null,"ue_not_prevented":null,"exclude":0,"created_at":"2026-04-10T08:51:18.000000Z","updated_at":"2026-04-10T08:51:18.000000Z"},"financial_qualification":{"id":1499,"municipality_id":272,"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":"R","other_disclosures":null,"going_concern":null,"criminal_conduct":null,"statement_comparison":null,"revenue_exchange_transactions":null,"revenue_non_exchange_transactions":"R","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":"2026-04-10T10:02:25.000000Z","updated_at":"2026-04-10T10:02:25.000000Z"},"waterboard":{"id":1258,"municipality_id":272,"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":"No","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":"2026-04-10T10:03:50.000000Z","updated_at":"2026-04-10T10:03:50.000000Z"},"eskom":{"id":1287,"municipality_id":272,"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":"2026-04-10T10:04:10.000000Z","updated_at":"2026-04-10T10:04:10.000000Z"},"consultant":{"id":2506,"municipality_id":272,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":9437306.44,"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":"256265.22","asset_management":"6243116","accounting_service":"0","tax_services":"0","other_services":"2937925.22","consultant_financial_reporting":"51393444.44","exclude":0,"created_at":"2026-04-10T10:00:20.000000Z","updated_at":"2026-04-10T10:00:20.000000Z"},"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":1057,"municipality_id":272,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":1,"findings_on_consequence_management":0,"disciplinary_board_not_established":0,"disciplinary_board_not_properly_constituted":0,"created_at":"2026-04-10T10:03:05.000000Z","updated_at":"2026-04-10T10:03:05.000000Z"}}}