{"success":true,"code":200,"message":"OK","data":{"id":293,"auditee_id":779,"category":"MUN","created_at":"2023-05-11T17:19:45.000000Z","district_id":27,"exclude":null,"map_url":null,"name":"Vhembe District","parent_id":null,"slug":"5-vhembe-district","status":"Normal","type":"DM","required_intervention":0,"unqualified_opinion_misstatements":"N\/A","updated_at":"2023-05-11T17:19:45.000000Z","audit_opinions":[{"id":7201,"municipality_id":293,"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":"2026-04-10T08:50:50.000000Z","updated_at":"2026-05-20T00:42:20.000000Z"},{"id":6928,"municipality_id":293,"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":"2025-03-07T10:04:07.000000Z","updated_at":"2026-05-20T00:48:58.000000Z"},{"id":6654,"municipality_id":293,"period":"2022-23","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Qualified","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"Yes","performance_report":"Yes","planning_documents":"No","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2024-05-16T11:04:28.000000Z","updated_at":"2024-05-16T11:04:28.000000Z"},{"id":6104,"municipality_id":293,"period":"2021-22","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":"2023-05-23T21:55:17.000000Z","updated_at":"2023-05-23T21:55:17.000000Z"},{"id":4180,"municipality_id":293,"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":"2023-05-19T12:54:15.000000Z","updated_at":"2023-05-19T12:54:15.000000Z"},{"id":3904,"municipality_id":293,"period":"2019-20","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":"2023-05-19T12:53:36.000000Z","updated_at":"2023-05-19T12:53:36.000000Z"},{"id":3628,"municipality_id":293,"period":"2018-19","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":"2023-05-19T12:52:59.000000Z","updated_at":"2023-05-19T12:52:59.000000Z"},{"id":6378,"municipality_id":293,"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":"Yes","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-23T21:55:50.000000Z","updated_at":"2023-05-23T21:55:50.000000Z"}],"expenditures":[{"id":2997,"municipality_id":293,"period":"2024-25","irregular_expenditure":105387391,"irregular_expenditure_balance":92056319,"unauthorised_expenditure":631132103,"unauthorised_expenditure_balance":631132103,"wasteful_expenditure":0,"wasteful_expenditure_balance":305780,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:42.000000Z","updated_at":"2026-04-10T09:59:42.000000Z"},{"id":2724,"municipality_id":293,"period":"2023-24","irregular_expenditure":117749823,"irregular_expenditure_balance":0,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":305780,"wasteful_expenditure_balance":305780,"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":2451,"municipality_id":293,"period":"2022-23","irregular_expenditure":92748697,"irregular_expenditure_balance":37375,"unauthorised_expenditure":190013245,"unauthorised_expenditure_balance":222594309,"wasteful_expenditure":2565578,"wasteful_expenditure_balance":2541344,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2024-05-16T11:09:09.000000Z","updated_at":"2024-05-16T11:09:09.000000Z"},{"id":2158,"municipality_id":293,"period":"2021-22","irregular_expenditure":105183314,"irregular_expenditure_balance":43753099,"unauthorised_expenditure":539220738,"unauthorised_expenditure_balance":577964675,"wasteful_expenditure":93425,"wasteful_expenditure_balance":84018,"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":1884,"municipality_id":293,"period":"2020-21","irregular_expenditure":223587468,"irregular_expenditure_balance":140565426,"unauthorised_expenditure":1430908837,"unauthorised_expenditure_balance":1430908837,"wasteful_expenditure":150397,"wasteful_expenditure_balance":8917,"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":767,"municipality_id":293,"period":"2019-20","irregular_expenditure":71793807,"irregular_expenditure_balance":68036758,"unauthorised_expenditure":725149957,"unauthorised_expenditure_balance":725149957,"wasteful_expenditure":16354438,"wasteful_expenditure_balance":255148,"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":768,"municipality_id":293,"period":"2018-19","irregular_expenditure":82857667,"irregular_expenditure_balance":83025107,"unauthorised_expenditure":571150588,"unauthorised_expenditure_balance":1245344976,"wasteful_expenditure":1045006,"wasteful_expenditure_balance":2080568,"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":769,"municipality_id":293,"period":"2017-18","irregular_expenditure":167440,"irregular_expenditure_balance":167440,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":1035562,"wasteful_expenditure_balance":1035562,"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":1755,"municipality_id":293,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":126385658,"percentage_maintenance_spend":3.7,"internal_control_assessment":"Intervention required","record_keeping":"Concerning","dm_controls":"Intervention required","year_end_reporting":"Intervention required","monitor_compliance":"Intervention required","exclude":0,"created_at":"2026-04-10T08:52:29.000000Z","updated_at":"2026-04-10T09:56:53.000000Z"},"it_control":{"id":1632,"municipality_id":293,"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":"2026-04-10T08:54:32.000000Z","updated_at":"2026-04-10T08:54:32.000000Z"},"financial_health":{"id":1490,"municipality_id":293,"period":"2024-25","material_findings":null,"creditor_payment_period":136,"debtor_collection_period":3170,"eskom_arrears":0,"debt_irrecoverable":"99.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":101,"expenditure_next_budget":"101","expenditure_next_half_budget":"101","water_arrears":0,"years_going_concern":"Yes","number_of_years_of_going_concern_uncertainty":1,"years_going_concern_qualification":0,"net_liability_realised":null,"solvency_ratio":8.47,"exclude":0,"created_at":"2026-04-10T10:01:50.000000Z","updated_at":"2026-06-03T08:31:50.000000Z"},"root_cause":{"id":2431,"municipality_id":293,"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":416,"municipality_id":293,"households":0,"population":0,"unemployment_rate":0,"youth_unemployment_rate":0,"water_access":0,"electricity_access":0,"refuse_removal":0,"flush_toilet":0,"exclude":0,"created_at":"2023-05-15T14:54:03.000000Z","updated_at":"2026-04-24T09:44:00.000000Z"},"supply_chain":{"id":2220,"municipality_id":293,"period":"2024-25","unfair_procurement":null,"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":"2026-04-10T08:53:39.000000Z","updated_at":"2026-04-10T08:53:39.000000Z"},"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":1383,"municipality_id":293,"period":"2024-25","equitable_share":1474623003,"grants":739256750,"property_rates":0,"services_electricity":0,"services_water":506990494,"other_revenue":163189749,"own_revenue":670680359,"total_revenue":2884560112,"repairs_and_maintenance_as_of_ppe_at_carrying_value":1.9,"total_infrastructure_grants":676863059,"total_property_plant_and_equipment_at_carrying_amount":7136884013,"repairs_and_maintenance_total":135236335,"investment_property_carrying_amount":0,"infrastructure_assets_at_carrying_amount":3402807890,"repairs_and_maintenance_as_of_ppe_with_investment_property":1.9,"exclude":0,"created_at":"2026-04-10T10:04:27.000000Z","updated_at":"2026-06-02T09:33:55.000000Z","total_grants":2213879753},"assurance":{"id":1083,"municipality_id":293,"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":3,"finance_vacancy_rate":17,"mm_total_months":24,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":17,"overall_vacancy_rate":34,"mm_months_vacant":0,"mpac_established":"Yes","ia_established":"Yes","ac_established":"Yes","exclude":0,"created_at":"2026-04-10T09:58:57.000000Z","updated_at":"2026-04-10T09:58:57.000000Z"},"audit_outcome":{"id":6097,"municipality_id":293,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-31","material_misstatement":"Yes","irregular_expenditure":"No","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":"No","performance_management":"Yes","grants":"N","procurement_management":"No","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":"2026-04-10T08:51:08.000000Z","updated_at":"2026-04-10T08:51:08.000000Z"},"financial_qualification":{"id":1524,"municipality_id":293,"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":"N","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":"N","revenue_non_exchange_transactions":null,"expenditure":"N","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":"N","odi_written_representations":null,"exclude":0,"created_at":"2026-04-10T10:02:25.000000Z","updated_at":"2026-05-12T13:21:10.000000Z"},"waterboard":{"id":1259,"municipality_id":293,"period":"2024-25","0_to_30days":467,"31_to_90days":0,"over_90days":0,"total_arrears":0,"total_owed":467,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":434816676,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":92,"amount_losses":854911119,"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":1288,"municipality_id":293,"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":2531,"municipality_id":293,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":4674300,"consultant_reason":"Lack of skills","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Consultant did not deliver","ineffective_reason_other_institutions":null,"financial_statements":"0","asset_management":"4674300","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"39428956","exclude":0,"created_at":"2026-04-10T10:00:21.000000Z","updated_at":"2026-04-10T10:00:21.000000Z"},"material_irregularities":{"0":{"id":8478,"municipality_id":293,"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":"2021-08-02","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Material financial loss"},"1":{"id":8627,"municipality_id":293,"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":"2021-10-19","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Material financial loss"},"status_of_ab":1,"total_notifications":2,"recently_notified_awaiting_response":0,"follow_up_or_assessment_in_process":0,"appropriate_actions_in_process":0,"resolved":2,"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":2,"impact_element":"Material financial loss"}]},"consequence_management":{"id":1083,"municipality_id":293,"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":"2026-04-10T10:03:06.000000Z","updated_at":"2026-04-10T10:03:06.000000Z"}}}