{"success":true,"code":200,"message":"OK","data":{"id":23,"auditee_id":783,"category":"MUN","created_at":"2023-05-11T17:19:43.000000Z","district_id":19,"exclude":null,"map_url":null,"name":"Bushbuckridge","parent_id":null,"slug":"6-bushbuckridge","status":"Normal","type":"ICM","required_intervention":0,"unqualified_opinion_misstatements":"Yes","updated_at":"2023-05-11T17:19:43.000000Z","audit_opinions":[{"id":7221,"municipality_id":23,"period":"2024-25","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":"2026-04-10T08:50:51.000000Z","updated_at":"2026-04-10T08:50:51.000000Z"},{"id":6948,"municipality_id":23,"period":"2023-24","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":"2025-03-07T10:04:07.000000Z","updated_at":"2025-03-07T10:04:07.000000Z"},{"id":6674,"municipality_id":23,"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":"2024-05-16T11:04:28.000000Z","updated_at":"2024-05-16T11:04:28.000000Z"},{"id":6124,"municipality_id":23,"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":"2023-05-23T21:55:17.000000Z","updated_at":"2023-05-23T21:55:17.000000Z"},{"id":4200,"municipality_id":23,"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":"2023-05-19T12:54:15.000000Z","updated_at":"2023-05-19T12:54:15.000000Z"},{"id":3924,"municipality_id":23,"period":"2019-20","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":"2023-05-19T12:53:36.000000Z","updated_at":"2023-05-19T12:53:36.000000Z"},{"id":3648,"municipality_id":23,"period":"2018-19","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":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6398,"municipality_id":23,"period":"2017-18","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":"2023-05-23T21:55:50.000000Z","updated_at":"2023-05-23T21:55:50.000000Z"}],"expenditures":[{"id":2753,"municipality_id":23,"period":"2024-25","irregular_expenditure":13746589,"irregular_expenditure_balance":51729919,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":10108938,"wasteful_expenditure_balance":16788273,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:33.000000Z","updated_at":"2026-04-10T09:59:33.000000Z"},{"id":2480,"municipality_id":23,"period":"2023-24","irregular_expenditure":0,"irregular_expenditure_balance":37983330,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":7568946,"wasteful_expenditure_balance":9657203,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:07.000000Z","updated_at":"2025-03-07T10:07:07.000000Z"},{"id":2206,"municipality_id":23,"period":"2022-23","irregular_expenditure":7186801,"irregular_expenditure_balance":38583330,"unauthorised_expenditure":9763249,"unauthorised_expenditure_balance":9763249,"wasteful_expenditure":1258628,"wasteful_expenditure_balance":3346885,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2024-05-16T11:09:06.000000Z","updated_at":"2024-05-16T11:09:06.000000Z"},{"id":1913,"municipality_id":23,"period":"2021-22","irregular_expenditure":598973166,"irregular_expenditure_balance":442807371,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":2418224,"wasteful_expenditure_balance":4538041,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-23T23:07:06.000000Z","updated_at":"2023-05-23T23:07:06.000000Z"},{"id":1656,"municipality_id":23,"period":"2020-21","irregular_expenditure":211536197,"irregular_expenditure_balance":1702132793,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":346751979,"wasteful_expenditure":31560,"wasteful_expenditure_balance":3096596,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T18:17:20.000000Z","updated_at":"2023-05-11T18:17:20.000000Z"},{"id":782,"municipality_id":23,"period":"2019-20","irregular_expenditure":411908415,"irregular_expenditure_balance":1490596596,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":346751979,"wasteful_expenditure":1192057,"wasteful_expenditure_balance":3075736,"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":783,"municipality_id":23,"period":"2018-19","irregular_expenditure":214830431,"irregular_expenditure_balance":1150971153,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":391924798,"wasteful_expenditure":24928682,"wasteful_expenditure_balance":67515443,"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":784,"municipality_id":23,"period":"2017-18","irregular_expenditure":216773363,"irregular_expenditure_balance":936140722,"unauthorised_expenditure":45172819,"unauthorised_expenditure_balance":391924798,"wasteful_expenditure":14978884,"wasteful_expenditure_balance":42586761,"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":1774,"municipality_id":23,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":64620616,"percentage_maintenance_spend":1.3,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Concerning","year_end_reporting":"Concerning","monitor_compliance":"Concerning","exclude":0,"created_at":"2026-04-10T08:52:31.000000Z","updated_at":"2026-04-10T09:56:53.000000Z"},"it_control":{"id":1652,"municipality_id":23,"period":"2024-25","overall_assessment":null,"it_governance":"Good","it_security":"Good","it_continuity":"Good","unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:33.000000Z","updated_at":"2026-04-10T08:54:33.000000Z"},"financial_health":{"id":1493,"municipality_id":23,"period":"2024-25","material_findings":null,"creditor_payment_period":110,"debtor_collection_period":679,"eskom_arrears":0,"debt_irrecoverable":"65.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":35,"expenditure_next_budget":"35","expenditure_next_half_budget":"35","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":10.6,"exclude":0,"created_at":"2026-04-10T10:01:50.000000Z","updated_at":"2026-06-03T08:31:51.000000Z"},"root_cause":{"id":2434,"municipality_id":23,"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":532,"municipality_id":23,"households":148132,"population":750821,"unemployment_rate":52.1,"youth_unemployment_rate":64.6,"water_access":72.8,"electricity_access":98.5,"refuse_removal":20.6,"flush_toilet":23.4,"exclude":0,"created_at":"2023-05-19T13:07:33.000000Z","updated_at":"2026-06-04T07:15:45.000000Z"},"supply_chain":{"id":1976,"municipality_id":23,"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":null,"exclude":0,"created_at":"2026-04-10T08:53:21.000000Z","updated_at":"2026-04-10T08:53:21.000000Z"},"district":{"id":19,"province_id":6,"name":"Ehlanzeni","slug":"6-ehlanzeni","map_url":null,"created_at":"2023-05-11T17:19:43.000000Z","updated_at":"2023-05-11T17:19:43.000000Z","province":{"id":6,"name":"Mpumalanga","iso":"MP","slug":"mpumalanga","map_url":null}},"financials":{"id":1386,"municipality_id":23,"period":"2024-25","equitable_share":1119258000,"grants":615833000,"property_rates":264677120,"services_electricity":0,"services_water":115020342,"other_revenue":209080215,"own_revenue":603905400,"total_revenue":2338996400,"repairs_and_maintenance_as_of_ppe_at_carrying_value":1,"total_infrastructure_grants":558054229,"total_property_plant_and_equipment_at_carrying_amount":6329095831,"repairs_and_maintenance_total":64620616,"investment_property_carrying_amount":104805631,"infrastructure_assets_at_carrying_amount":5135434171,"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":1735091000},"assurance":{"id":1218,"municipality_id":23,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":28,"cfo_months_vacant":0,"finance_vacancy_rate":39.6,"mm_total_months":27,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":0,"overall_vacancy_rate":40.6,"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":6117,"municipality_id":23,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-31","material_misstatement":"Yes","irregular_expenditure":"No","afs_and_ar":"No","asset_management":"No","liability_management":null,"budgets":null,"expenditure_management":"Yes","consequence_management":"No","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":null,"environmental_management":null,"fwe_not_prevented":null,"ie_not_prevented":null,"ue_not_prevented":null,"exclude":0,"created_at":"2026-04-10T08:51:09.000000Z","updated_at":"2026-04-10T08:51:09.000000Z"},"financial_qualification":{"id":1304,"municipality_id":23,"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":"2026-04-10T10:02:21.000000Z","updated_at":"2026-04-10T10:02:21.000000Z"},"waterboard":{"id":1262,"municipality_id":23,"period":"2024-25","0_to_30days":4068578,"31_to_90days":5086807,"over_90days":273438531,"total_arrears":278525338,"total_owed":282593916,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":54146361,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":70,"amount_losses":186976286,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":278525338,"exclude":0,"created_at":"2026-04-10T10:03:50.000000Z","updated_at":"2026-04-10T10:03:50.000000Z"},"eskom":{"id":1291,"municipality_id":23,"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":2305,"municipality_id":23,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":23047331,"consultant_reason":"Vacancies","consultant_reason_other_institutions":null,"consultants_ineffective":"No","ineffective_reason":null,"ineffective_reason_other_institutions":null,"financial_statements":"3327522","asset_management":"7085133","accounting_service":"0","tax_services":"10160290","other_services":"2474386","consultant_financial_reporting":"94670451","exclude":0,"created_at":"2026-04-10T10:00:14.000000Z","updated_at":"2026-04-10T10:00:14.000000Z"},"material_irregularities":{"0":{"id":8135,"municipality_id":23,"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":"2026-05-11T14:13:25.000000Z","updated_at":"2026-05-11T14:13:25.000000Z","notification_date":"2021-10-28","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"},"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":"Likely material financial loss"}]},"consequence_management":{"id":839,"municipality_id":23,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":0,"findings_on_consequence_management":0,"disciplinary_board_not_established":0,"disciplinary_board_not_properly_constituted":0,"created_at":"2026-04-10T10:03:01.000000Z","updated_at":"2026-04-10T10:03:01.000000Z"}}}