{"success":true,"code":200,"message":"OK","data":{"id":61,"auditee_id":787,"category":"MUN","created_at":"2023-05-11T17:19:43.000000Z","district_id":19,"exclude":null,"map_url":null,"name":"Ehlanzeni District","parent_id":null,"slug":"6-ehlanzeni-district","status":"Normal","type":"DM","required_intervention":0,"unqualified_opinion_misstatements":"No","updated_at":"2023-05-11T17:19:43.000000Z","audit_opinions":[{"id":7174,"municipality_id":61,"period":"2024-25","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with no findings","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"No","compliance_legislation":"No","quality_performance_report":null,"exclude":0,"created_at":"2026-04-10T08:50:48.000000Z","updated_at":"2026-04-10T08:50:48.000000Z"},{"id":6901,"municipality_id":61,"period":"2023-24","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with no findings","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"No","compliance_legislation":"No","quality_performance_report":null,"exclude":0,"created_at":"2025-03-07T10:04:06.000000Z","updated_at":"2025-03-07T10:04:06.000000Z"},{"id":6627,"municipality_id":61,"period":"2022-23","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with no findings","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"No","compliance_legislation":"No","quality_performance_report":null,"exclude":0,"created_at":"2024-05-16T11:04:28.000000Z","updated_at":"2024-05-16T11:04:28.000000Z"},{"id":6077,"municipality_id":61,"period":"2021-22","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with no findings","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"No","compliance_legislation":"No","quality_performance_report":null,"exclude":0,"created_at":"2023-05-23T21:55:17.000000Z","updated_at":"2023-05-23T21:55:17.000000Z"},{"id":4153,"municipality_id":61,"period":"2020-21","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with no findings","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"No","compliance_legislation":"No","quality_performance_report":null,"exclude":0,"created_at":"2023-05-19T12:54:15.000000Z","updated_at":"2023-05-19T12:54:15.000000Z"},{"id":3877,"municipality_id":61,"period":"2019-20","engagement":"FA","opinion_evaluation":"Improved","audit_opinion":"Unqualified with no findings","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"No","compliance_legislation":"No","quality_performance_report":"A","exclude":0,"created_at":"2023-05-19T12:53:36.000000Z","updated_at":"2023-05-19T12:53:36.000000Z"},{"id":3601,"municipality_id":61,"period":"2018-19","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","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":"N","exclude":0,"created_at":"2023-05-19T12:52:59.000000Z","updated_at":"2023-05-19T12:52:59.000000Z"},{"id":6351,"municipality_id":61,"period":"2017-18","engagement":"FA","opinion_evaluation":"Regressed","audit_opinion":"Unqualified with findings","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":null,"exclude":0,"created_at":"2023-05-23T21:55:50.000000Z","updated_at":"2023-05-23T21:55:50.000000Z"}],"expenditures":[{"id":2786,"municipality_id":61,"period":"2024-25","irregular_expenditure":0,"irregular_expenditure_balance":0,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":76243,"wasteful_expenditure_balance":0,"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":2513,"municipality_id":61,"period":"2023-24","irregular_expenditure":0,"irregular_expenditure_balance":0,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":72809,"wasteful_expenditure_balance":0,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:08.000000Z","updated_at":"2025-03-07T10:07:08.000000Z"},{"id":2239,"municipality_id":61,"period":"2022-23","irregular_expenditure":0,"irregular_expenditure_balance":0,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":181483,"wasteful_expenditure_balance":1531,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2024-05-16T11:09:07.000000Z","updated_at":"2024-05-16T11:09:07.000000Z"},{"id":1946,"municipality_id":61,"period":"2021-22","irregular_expenditure":690694,"irregular_expenditure_balance":692694,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":13474,"wasteful_expenditure_balance":25052,"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":1686,"municipality_id":61,"period":"2020-21","irregular_expenditure":666528,"irregular_expenditure_balance":60750,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":50177,"wasteful_expenditure_balance":22400,"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":802,"municipality_id":61,"period":"2019-20","irregular_expenditure":1336512,"irregular_expenditure_balance":60750,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":186345,"wasteful_expenditure":51625,"wasteful_expenditure_balance":22400,"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":803,"municipality_id":61,"period":"2018-19","irregular_expenditure":2155390,"irregular_expenditure_balance":3684623,"unauthorised_expenditure":186345,"unauthorised_expenditure_balance":186345,"wasteful_expenditure":125147,"wasteful_expenditure_balance":125147,"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":804,"municipality_id":61,"period":"2017-18","irregular_expenditure":1640585,"irregular_expenditure_balance":1529233,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":1181,"wasteful_expenditure_balance":0,"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":1729,"municipality_id":61,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":5178213,"percentage_maintenance_spend":0,"internal_control_assessment":"Good","record_keeping":"Good","dm_controls":"Good","year_end_reporting":"Good","monitor_compliance":"Good","exclude":0,"created_at":"2026-04-10T08:52:28.000000Z","updated_at":"2026-04-10T08:52:28.000000Z"},"it_control":{"id":1605,"municipality_id":61,"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":"2026-04-10T08:54:32.000000Z","updated_at":"2026-04-10T09:58:27.000000Z"},"financial_health":{"id":1497,"municipality_id":61,"period":"2024-25","material_findings":null,"creditor_payment_period":147,"debtor_collection_period":358,"eskom_arrears":0,"debt_irrecoverable":"18.00","deficit_realised":"Yes","deficit_realised_amount":18853396,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":18,"expenditure_next_budget":"18","expenditure_next_half_budget":"18","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":1.31,"exclude":0,"created_at":"2026-04-10T10:01:50.000000Z","updated_at":"2026-06-03T08:31:51.000000Z"},"root_cause":{"id":2438,"municipality_id":61,"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":422,"municipality_id":61,"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":"2026-04-24T09:44:01.000000Z"},"supply_chain":{"id":2009,"municipality_id":61,"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":"2026-04-10T08:53:22.000000Z","updated_at":"2026-04-10T08:53:22.000000Z"},"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":1390,"municipality_id":61,"period":"2024-25","equitable_share":303525000,"grants":13037568,"property_rates":0,"services_electricity":0,"services_water":0,"other_revenue":63679756,"own_revenue":63679756,"total_revenue":380242324,"repairs_and_maintenance_as_of_ppe_at_carrying_value":3.7,"total_infrastructure_grants":3258000,"total_property_plant_and_equipment_at_carrying_amount":185145792,"repairs_and_maintenance_total":6782666,"investment_property_carrying_amount":0,"infrastructure_assets_at_carrying_amount":0,"repairs_and_maintenance_as_of_ppe_with_investment_property":3.7,"exclude":0,"created_at":"2026-04-10T10:04:27.000000Z","updated_at":"2026-06-02T09:33:56.000000Z","total_grants":316562568},"assurance":{"id":1085,"municipality_id":61,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides assurance","cfo_appointed":"Yes","cfo_total_months":75,"cfo_months_vacant":0,"finance_vacancy_rate":11,"mm_total_months":38,"mm_vacancy":"Yes","finance_resourcing":"Good","finance_resourcing_concerning":null,"sm_vacancy_rate":14.3,"overall_vacancy_rate":9.6,"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":6070,"municipality_id":61,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-31","material_misstatement":"No","irregular_expenditure":"No","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":"No","performance_management":"No","grants":null,"procurement_management":"No","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":"2026-04-10T08:51:08.000000Z","updated_at":"2026-04-10T08:51:08.000000Z"},"financial_qualification":{"id":1333,"municipality_id":61,"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":"2026-04-10T10:02:22.000000Z","updated_at":"2026-04-10T10:02:22.000000Z"},"waterboard":{"id":1266,"municipality_id":61,"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":1295,"municipality_id":61,"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":2335,"municipality_id":61,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":2610658.21,"consultant_reason":"Vacancies","consultant_reason_other_institutions":null,"consultants_ineffective":"No","ineffective_reason":null,"ineffective_reason_other_institutions":null,"financial_statements":"171344","asset_management":"0","accounting_service":"2439314.21","tax_services":"0","other_services":"0","consultant_financial_reporting":"24438622.59","exclude":0,"created_at":"2026-04-10T10:00:15.000000Z","updated_at":"2026-04-10T10:00:15.000000Z"},"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":872,"municipality_id":61,"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":"2026-04-10T10:03:02.000000Z","updated_at":"2026-04-10T10:03:02.000000Z"}}}