{"success":true,"code":200,"message":"OK","data":{"id":69,"auditee_id":851,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":39,"exclude":null,"map_url":null,"name":"Emthanjeni","parent_id":null,"slug":"7-emthanjeni","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"N\/A","updated_at":"2023-05-11T17:19:44.000000Z","audit_opinions":[{"id":7248,"municipality_id":69,"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":"2026-04-10T08:50:52.000000Z","updated_at":"2026-04-10T08:50:52.000000Z"},{"id":6975,"municipality_id":69,"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":"2025-03-07T10:04:07.000000Z"},{"id":6701,"municipality_id":69,"period":"2022-23","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Qualified","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":"2024-05-16T11:04:29.000000Z","updated_at":"2024-05-16T11:04:29.000000Z"},{"id":6151,"municipality_id":69,"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":4227,"municipality_id":69,"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":3951,"municipality_id":69,"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":"2023-05-19T12:53:37.000000Z","updated_at":"2023-05-19T12:53:37.000000Z"},{"id":3675,"municipality_id":69,"period":"2018-19","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":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6425,"municipality_id":69,"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":"2023-05-23T21:55:51.000000Z","updated_at":"2023-05-23T21:55:51.000000Z"}],"expenditures":[{"id":2794,"municipality_id":69,"period":"2024-25","irregular_expenditure":21914543,"irregular_expenditure_balance":80144494,"unauthorised_expenditure":209187873,"unauthorised_expenditure_balance":881576390,"wasteful_expenditure":39354295,"wasteful_expenditure_balance":79161615,"ue_qualified":"N","fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:34.000000Z","updated_at":"2026-04-10T10:02:31.000000Z"},{"id":2521,"municipality_id":69,"period":"2023-24","irregular_expenditure":23109635,"irregular_expenditure_balance":58229951,"unauthorised_expenditure":116630126,"unauthorised_expenditure_balance":346747387,"wasteful_expenditure":23425798,"wasteful_expenditure_balance":39807320,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":"A","exclude":0,"created_at":"2025-03-07T10:07:08.000000Z","updated_at":"2025-03-07T10:08:32.000000Z"},{"id":2247,"municipality_id":69,"period":"2022-23","irregular_expenditure":8656093,"irregular_expenditure_balance":35120316,"unauthorised_expenditure":157935249,"unauthorised_expenditure_balance":230117261,"wasteful_expenditure":11741651,"wasteful_expenditure_balance":16381522,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":"R","exclude":0,"created_at":"2024-05-16T11:09:07.000000Z","updated_at":"2024-05-16T11:10:40.000000Z"},{"id":1954,"municipality_id":69,"period":"2021-22","irregular_expenditure":3310165,"irregular_expenditure_balance":26464223,"unauthorised_expenditure":79498935,"unauthorised_expenditure_balance":72182012,"wasteful_expenditure":4639871,"wasteful_expenditure_balance":4639871,"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":1694,"municipality_id":69,"period":"2020-21","irregular_expenditure":9628128,"irregular_expenditure_balance":88309438,"unauthorised_expenditure":87873319,"unauthorised_expenditure_balance":204296847,"wasteful_expenditure":89617,"wasteful_expenditure_balance":15769759,"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":1067,"municipality_id":69,"period":"2019-20","irregular_expenditure":51540916,"irregular_expenditure_balance":78681310,"unauthorised_expenditure":62887949,"unauthorised_expenditure_balance":116423528,"wasteful_expenditure":13553687,"wasteful_expenditure_balance":18510667,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:20.000000Z","updated_at":"2023-05-11T17:20:20.000000Z"},{"id":1068,"municipality_id":69,"period":"2018-19","irregular_expenditure":27140394,"irregular_expenditure_balance":27140394,"unauthorised_expenditure":53535579,"unauthorised_expenditure_balance":53535579,"wasteful_expenditure":4956980,"wasteful_expenditure_balance":4956980,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:20.000000Z","updated_at":"2023-05-11T17:20:20.000000Z"},{"id":1069,"municipality_id":69,"period":"2017-18","irregular_expenditure":28167807,"irregular_expenditure_balance":36760487,"unauthorised_expenditure":31744135,"unauthorised_expenditure_balance":108638121,"wasteful_expenditure":3774822,"wasteful_expenditure_balance":4716279,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:20.000000Z","updated_at":"2023-05-11T17:20:20.000000Z"}],"entities":[],"grant_management":{"id":1798,"municipality_id":69,"period":"2024-25","percentage_underspending":32.7,"underspend_threshold":"Yes","maintenance_spend":1000702,"percentage_maintenance_spend":0.2,"internal_control_assessment":"Intervention required","record_keeping":"Intervention required","dm_controls":"Intervention required","year_end_reporting":"Intervention required","monitor_compliance":"Intervention required","exclude":0,"created_at":"2026-04-10T08:52:32.000000Z","updated_at":"2026-06-01T13:05:03.000000Z"},"it_control":{"id":1678,"municipality_id":69,"period":"2024-25","overall_assessment":null,"it_governance":"Concerning","it_security":"Concerning","it_continuity":"Concerning","unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:35.000000Z","updated_at":"2026-04-10T08:54:35.000000Z"},"financial_health":{"id":1550,"municipality_id":69,"period":"2024-25","material_findings":null,"creditor_payment_period":11,"debtor_collection_period":221,"eskom_arrears":0,"debt_irrecoverable":"78.00","deficit_realised":"Yes","deficit_realised_amount":164899463,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":166,"expenditure_next_budget":"166","expenditure_next_half_budget":"166","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":1.45,"exclude":0,"created_at":"2026-04-10T10:01:52.000000Z","updated_at":"2026-06-03T08:31:53.000000Z"},"root_cause":{"id":2488,"municipality_id":69,"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":"2026-04-10T10:00:50.000000Z","updated_at":"2026-04-10T10:00:50.000000Z"},"stats":{"id":466,"municipality_id":69,"households":13019,"population":46587,"unemployment_rate":28,"youth_unemployment_rate":37.2,"water_access":98.3,"electricity_access":96.5,"refuse_removal":94.2,"flush_toilet":97.6,"exclude":0,"created_at":"2023-05-15T14:54:03.000000Z","updated_at":"2026-06-04T07:15:46.000000Z"},"supply_chain":{"id":2017,"municipality_id":69,"period":"2024-25","unfair_procurement":"Yes","awarded_family":"Yes","scope_limitations":"Yes","awarded_employees":null,"awarded_officials":null,"scm_received":0,"irregular_expenditure":null,"inadequate_contract":"Yes","exclude":0,"created_at":"2026-04-10T08:53:23.000000Z","updated_at":"2026-04-10T08:53:23.000000Z"},"district":{"id":39,"province_id":7,"name":"Pixley Ka Seme - NC","slug":"7-pixley-ka-seme-nc","map_url":null,"created_at":"2023-05-11T17:19:44.000000Z","updated_at":"2023-05-11T17:19:44.000000Z","province":{"id":7,"name":"Northern Cape","iso":"NC","slug":"northern-cape","map_url":null}},"financials":{"id":1440,"municipality_id":69,"period":"2024-25","equitable_share":63197000,"grants":35304301,"property_rates":55209061,"services_electricity":110086124,"services_water":28219879,"other_revenue":2321771,"own_revenue":228848001,"total_revenue":327349302,"repairs_and_maintenance_as_of_ppe_at_carrying_value":0.1,"total_infrastructure_grants":31331654,"total_property_plant_and_equipment_at_carrying_amount":784742808,"repairs_and_maintenance_total":1000702,"investment_property_carrying_amount":8767885,"infrastructure_assets_at_carrying_amount":686911163,"repairs_and_maintenance_as_of_ppe_with_investment_property":0.1,"exclude":0,"created_at":"2026-04-10T10:04:29.000000Z","updated_at":"2026-06-02T09:33:58.000000Z","total_grants":98501301},"assurance":{"id":1253,"municipality_id":69,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides limited or no assurance","cfo_appointed":"No","cfo_total_months":0,"cfo_months_vacant":36,"finance_vacancy_rate":26,"mm_total_months":30,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":40,"overall_vacancy_rate":29,"mm_months_vacant":0,"mpac_established":"Yes","ia_established":"Yes","ac_established":"Yes","exclude":0,"created_at":"2026-04-10T09:59:02.000000Z","updated_at":"2026-04-10T09:59:02.000000Z"},"audit_outcome":{"id":6144,"municipality_id":69,"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":"N","internal_audit":null,"revenue_management":"Yes","performance_management":"Yes","grants":"N","procurement_management":"Yes","hr_management":"Yes","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":"2026-04-10T09:56:20.000000Z"},"financial_qualification":{"id":1340,"municipality_id":69,"period":"2024-25","property_infrastructure":"N","investment_property":"N","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":"R","provisions_and_guarantees":null,"taxes_and_vat":null,"other_liabilities":null,"other_financial_liabilities":null,"capital_and_reserves":"N","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":"R","going_concern":null,"criminal_conduct":null,"statement_comparison":null,"revenue_exchange_transactions":"R","revenue_non_exchange_transactions":"R","expenditure":"R","employee_cost":null,"unauthorised_expenditure":"N","irregular_expenditure":null,"fruitless_wasteful_xpenditure":null,"aggregate_misstatements":null,"cash_flow_from_operating_activities":"R","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":1316,"municipality_id":69,"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":28.7,"amount_losses":1124741,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":0,"exclude":0,"created_at":"2026-04-10T10:03:52.000000Z","updated_at":"2026-04-10T10:03:52.000000Z"},"eskom":{"id":1345,"municipality_id":69,"period":"2024-25","0_to_30days":20408113.7,"31_to_90days":25632505.4,"over_90days":376883185.9,"total_arrears":402515691.3,"total_owed":422923805,"interest_owed":38793639,"payment_arrangement":null,"bulk_purchases":110059507,"eskom_arrears":402515691.3,"electricity_losses_amount":3541090,"electricity_losses_percentage":6.8,"electricity_losses_disclosed":"Yes","essential_service_provider_of_electricity_yn":"Yes","exclude":0,"created_at":"2026-04-10T10:04:11.000000Z","updated_at":"2026-04-10T10:04:11.000000Z"},"consultant":{"id":2343,"municipality_id":69,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":11232460,"consultant_reason":"Lack of skills and vacancies","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Lack of records and documents","ineffective_reason_other_institutions":null,"financial_statements":"11232460","asset_management":"0","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"24919531","exclude":0,"created_at":"2026-04-10T10:00:15.000000Z","updated_at":"2026-04-10T10:00:15.000000Z"},"material_irregularities":{"0":{"id":8541,"municipality_id":69,"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":"2026-05-11T14:13:33.000000Z","updated_at":"2026-05-11T14:13:33.000000Z","notification_date":"2021-06-07","status_of_mi":"No longer pursued MI","status_of_ab":"Not pursued further","impact_element":"Material financial loss"},"1":{"id":8546,"municipality_id":69,"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":"2026-05-11T14:13:33.000000Z","updated_at":"2026-05-11T14:13:33.000000Z","notification_date":"2021-11-24","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Material financial loss"},"2":{"id":8549,"municipality_id":69,"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":"2026-05-11T14:13:33.000000Z","updated_at":"2026-05-11T14:13:33.000000Z","notification_date":"2023-09-13","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":3,"recently_notified_awaiting_response":0,"follow_up_or_assessment_in_process":0,"appropriate_actions_in_process":0,"resolved":1,"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":1,"referral_and_remedial_actions":0,"remedial_actions_not_implemented":0,"invoked_powers_status_ab":1,"invoked_powers_status_mi":1,"impact_element_list":[{"total":2,"impact_element":"Material financial loss"},{"total":1,"impact_element":"Likely material financial loss"}]},"consequence_management":{"id":880,"municipality_id":69,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":0,"findings_on_consequence_management":3,"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"}}}