{"success":true,"code":200,"message":"OK","data":{"id":57,"auditee_id":786,"category":"MUN","created_at":"2023-05-11T17:19:43.000000Z","district_id":34,"exclude":null,"map_url":null,"name":"Dr JS Moroka","parent_id":null,"slug":"6-dr-js-moroka","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"N\/A","updated_at":"2023-05-11T17:19:43.000000Z","audit_opinions":[{"id":7238,"municipality_id":57,"period":"2024-25","engagement":"FA","opinion_evaluation":"Unchanged","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":"2026-04-10T08:50:51.000000Z","updated_at":"2026-04-10T09:56:06.000000Z"},{"id":6965,"municipality_id":57,"period":"2023-24","engagement":"FA","opinion_evaluation":"Unchanged","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":"2025-03-07T10:04:07.000000Z","updated_at":"2025-03-07T10:04:07.000000Z"},{"id":6691,"municipality_id":57,"period":"2022-23","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":"2024-05-16T11:04:29.000000Z","updated_at":"2026-06-08T12:10:30.000000Z"},{"id":6141,"municipality_id":57,"period":"2021-22","engagement":"FA","opinion_evaluation":"Improved","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":"2023-05-23T21:55:17.000000Z","updated_at":"2023-05-23T21:55:17.000000Z"},{"id":4217,"municipality_id":57,"period":"2020-21","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":"2023-05-19T12:54:15.000000Z","updated_at":"2023-05-19T12:54:15.000000Z"},{"id":3941,"municipality_id":57,"period":"2019-20","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":"2023-05-19T12:53:37.000000Z","updated_at":"2023-05-19T12:53:37.000000Z"},{"id":3665,"municipality_id":57,"period":"2018-19","engagement":"FA","opinion_evaluation":"Regressed","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":6415,"municipality_id":57,"period":"2017-18","engagement":"FA","opinion_evaluation":"Regressed","audit_opinion":"Adverse","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":"R","exclude":0,"created_at":"2023-05-23T21:55:51.000000Z","updated_at":"2023-05-23T21:55:51.000000Z"}],"expenditures":[{"id":2780,"municipality_id":57,"period":"2024-25","irregular_expenditure":211253129,"irregular_expenditure_balance":248788912,"unauthorised_expenditure":112374669,"unauthorised_expenditure_balance":0,"wasteful_expenditure":3984807,"wasteful_expenditure_balance":3894167,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":"R","exclude":0,"created_at":"2026-04-10T09:59:33.000000Z","updated_at":"2026-04-10T10:02:31.000000Z"},{"id":2507,"municipality_id":57,"period":"2023-24","irregular_expenditure":199246084,"irregular_expenditure_balance":1357735136,"unauthorised_expenditure":25713169,"unauthorised_expenditure_balance":129516178,"wasteful_expenditure":51722,"wasteful_expenditure_balance":4143051,"ue_qualified":"A","fwe_qualified":null,"ie_qualified":"R","exclude":0,"created_at":"2025-03-07T10:07:08.000000Z","updated_at":"2025-03-07T10:08:32.000000Z"},{"id":2233,"municipality_id":57,"period":"2022-23","irregular_expenditure":227922842,"irregular_expenditure_balance":1158489052,"unauthorised_expenditure":20008238,"unauthorised_expenditure_balance":109441383,"wasteful_expenditure":193301,"wasteful_expenditure_balance":5059666,"ue_qualified":"R","fwe_qualified":null,"ie_qualified":"R","exclude":0,"created_at":"2024-05-16T11:09:07.000000Z","updated_at":"2024-05-16T11:10:39.000000Z"},{"id":1940,"municipality_id":57,"period":"2021-22","irregular_expenditure":71928097,"irregular_expenditure_balance":930566210,"unauthorised_expenditure":5171503,"unauthorised_expenditure_balance":96604968,"wasteful_expenditure":84338,"wasteful_expenditure_balance":4866365,"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":1681,"municipality_id":57,"period":"2020-21","irregular_expenditure":49465313,"irregular_expenditure_balance":858638113,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":91433465,"wasteful_expenditure":0,"wasteful_expenditure_balance":4782027,"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":797,"municipality_id":57,"period":"2019-20","irregular_expenditure":155928885,"irregular_expenditure_balance":809172800,"unauthorised_expenditure":1669605,"unauthorised_expenditure_balance":1669605,"wasteful_expenditure":229563,"wasteful_expenditure_balance":4782027,"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":798,"municipality_id":57,"period":"2018-19","irregular_expenditure":165982942,"irregular_expenditure_balance":717780456,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":230357,"wasteful_expenditure_balance":4552464,"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":799,"municipality_id":57,"period":"2017-18","irregular_expenditure":277804021,"irregular_expenditure_balance":551797514,"unauthorised_expenditure":14888081,"unauthorised_expenditure_balance":89763860,"wasteful_expenditure":431324,"wasteful_expenditure_balance":4322107,"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":1952,"municipality_id":57,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":51412100,"percentage_maintenance_spend":3.7,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Intervention required","year_end_reporting":"Intervention required","monitor_compliance":"Intervention required","exclude":0,"created_at":"2026-04-10T09:56:53.000000Z","updated_at":"2026-04-10T09:56:53.000000Z"},"it_control":{"id":1668,"municipality_id":57,"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":"2026-04-10T08:54:34.000000Z","updated_at":"2026-04-10T08:54:34.000000Z"},"financial_health":{"id":1496,"municipality_id":57,"period":"2024-25","material_findings":null,"creditor_payment_period":116,"debtor_collection_period":598,"eskom_arrears":0,"debt_irrecoverable":"30.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":22,"expenditure_next_budget":"22","expenditure_next_half_budget":"22","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":9.85,"exclude":0,"created_at":"2026-04-10T10:01:50.000000Z","updated_at":"2026-06-03T08:31:51.000000Z"},"root_cause":{"id":2437,"municipality_id":57,"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":421,"municipality_id":57,"households":65675,"population":324855,"unemployment_rate":46.6,"youth_unemployment_rate":61.4,"water_access":67.9,"electricity_access":97.9,"refuse_removal":21.7,"flush_toilet":30.8,"exclude":0,"created_at":"2023-05-15T14:54:03.000000Z","updated_at":"2026-06-04T07:15:45.000000Z"},"supply_chain":{"id":2003,"municipality_id":57,"period":"2024-25","unfair_procurement":"Yes","awarded_family":"Yes","scope_limitations":null,"awarded_employees":null,"awarded_officials":null,"scm_received":0,"irregular_expenditure":null,"inadequate_contract":null,"exclude":0,"created_at":"2026-04-10T08:53:22.000000Z","updated_at":"2026-04-10T08:53:22.000000Z"},"district":{"id":34,"province_id":6,"name":"Nkangala","slug":"6-nkangala","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":1389,"municipality_id":57,"period":"2024-25","equitable_share":520563000,"grants":153472506,"property_rates":44088315,"services_electricity":0,"services_water":108670551,"other_revenue":113359798,"own_revenue":285843281,"total_revenue":959878787,"repairs_and_maintenance_as_of_ppe_at_carrying_value":3.4,"total_infrastructure_grants":146682434,"total_property_plant_and_equipment_at_carrying_amount":1651229279,"repairs_and_maintenance_total":56147196,"investment_property_carrying_amount":154170,"infrastructure_assets_at_carrying_amount":1378892682,"repairs_and_maintenance_as_of_ppe_with_investment_property":3.4,"exclude":0,"created_at":"2026-04-10T10:04:27.000000Z","updated_at":"2026-06-02T09:33:55.000000Z","total_grants":674035506},"assurance":{"id":1223,"municipality_id":57,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":34,"cfo_months_vacant":0,"finance_vacancy_rate":28,"mm_total_months":39,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":0,"overall_vacancy_rate":44,"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":6134,"municipality_id":57,"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":"Yes","consequence_management":"Yes","audit_committees":null,"internal_audit":null,"revenue_management":"Yes","performance_management":"Yes","grants":null,"procurement_management":"No","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":"2026-04-10T08:51:10.000000Z","updated_at":"2026-05-20T00:42:38.000000Z"},"financial_qualification":{"id":1328,"municipality_id":57,"period":"2024-25","property_infrastructure":"A","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":"R","inventory":null,"other_current_assest":null,"other_current_financial_instruments":null,"payables_and_borrowings":"A","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":"R","contingent_liabilities":null,"other_disclosures":null,"going_concern":null,"criminal_conduct":null,"statement_comparison":null,"revenue_exchange_transactions":"A","revenue_non_exchange_transactions":"A","expenditure":null,"employee_cost":null,"unauthorised_expenditure":null,"irregular_expenditure":"R","fruitless_wasteful_xpenditure":null,"aggregate_misstatements":null,"cash_flow_from_operating_activities":"N","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":"2026-04-10T10:02:22.000000Z","updated_at":"2026-04-10T10:02:22.000000Z"},"waterboard":{"id":1265,"municipality_id":57,"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":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":10,"amount_losses":3103969,"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":1294,"municipality_id":57,"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":2330,"municipality_id":57,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":12701370.07,"consultant_reason":"Lack of skills and vacancies","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Inadequate review of work","ineffective_reason_other_institutions":null,"financial_statements":"6787442.6","asset_management":"3542460","accounting_service":"0","tax_services":"2049467.47","other_services":"322000","consultant_financial_reporting":"28014900.43","exclude":0,"created_at":"2026-04-10T10:00:15.000000Z","updated_at":"2026-04-10T10:00:15.000000Z"},"material_irregularities":{"0":{"id":8164,"municipality_id":57,"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":"2026-05-11T14:13:26.000000Z","updated_at":"2026-05-11T14:13:26.000000Z","notification_date":"2024-03-18","status_of_mi":"Appropriate action not taken - invoked our powers","status_of_ab":"Not appropriate actions - Invoked our powers","impact_element":"Likely substantial harm to general public"},"1":{"id":8466,"municipality_id":57,"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":"2021-10-04","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Substantial harm to public sector institution"},"2":{"id":8473,"municipality_id":57,"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":"2023-04-26","status_of_mi":"Resolved MI","status_of_ab":"Resolved","impact_element":"Likely material financial loss"},"status_of_ab":1,"total_notifications":3,"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":1,"invoked_powers_status_mi":1,"impact_element_list":[{"total":1,"impact_element":"Likely substantial harm to general public"},{"total":1,"impact_element":"Substantial harm to public sector institution"},{"total":1,"impact_element":"Likely material financial loss"}]},"consequence_management":{"id":866,"municipality_id":57,"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":"2026-04-10T10:03:02.000000Z","updated_at":"2026-04-10T10:03:02.000000Z"}}}