{"success":true,"code":200,"message":"OK","data":{"id":125,"auditee_id":852,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":39,"exclude":null,"map_url":null,"name":"Kareeberg","parent_id":null,"slug":"7-kareeberg","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"N\/A","updated_at":"2023-05-11T17:19:44.000000Z","audit_opinions":[{"id":7278,"municipality_id":125,"period":"2024-25","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":"2026-04-10T08:50:54.000000Z","updated_at":"2026-04-10T08:50:54.000000Z"},{"id":7004,"municipality_id":125,"period":"2023-24","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":"N","exclude":0,"created_at":"2025-03-07T10:04:08.000000Z","updated_at":"2025-03-07T10:04:08.000000Z"},{"id":6730,"municipality_id":125,"period":"2022-23","engagement":"FA","opinion_evaluation":"Regressed","audit_opinion":"Qualified","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":"2024-05-16T11:04:29.000000Z","updated_at":"2025-03-31T14:44:24.000000Z"},{"id":6180,"municipality_id":125,"period":"2021-22","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":null,"exclude":0,"created_at":"2023-05-23T21:55:18.000000Z","updated_at":"2023-05-23T21:55:18.000000Z"},{"id":4256,"municipality_id":125,"period":"2020-21","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":"A","exclude":0,"created_at":"2023-05-19T12:54:15.000000Z","updated_at":"2023-05-19T12:54:15.000000Z"},{"id":3980,"municipality_id":125,"period":"2019-20","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","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":"2023-05-19T12:53:37.000000Z","updated_at":"2023-05-19T12:53:37.000000Z"},{"id":3704,"municipality_id":125,"period":"2018-19","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Unqualified with findings","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":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6454,"municipality_id":125,"period":"2017-18","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":"R","exclude":0,"created_at":"2023-05-23T21:55:51.000000Z","updated_at":"2023-05-23T21:55:51.000000Z"}],"expenditures":[{"id":2842,"municipality_id":125,"period":"2024-25","irregular_expenditure":16422040,"irregular_expenditure_balance":16422040,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":16028122,"wasteful_expenditure":2439908,"wasteful_expenditure_balance":2439908,"ue_qualified":"R","fwe_qualified":"A","ie_qualified":"R","exclude":0,"created_at":"2026-04-10T09:59:36.000000Z","updated_at":"2026-04-10T10:02:31.000000Z"},{"id":2568,"municipality_id":125,"period":"2023-24","irregular_expenditure":0,"irregular_expenditure_balance":8273775,"unauthorised_expenditure":16028122,"unauthorised_expenditure_balance":17456121,"wasteful_expenditure":0,"wasteful_expenditure_balance":1629564,"ue_qualified":"R","fwe_qualified":"N","ie_qualified":"R","exclude":0,"created_at":"2025-03-07T10:07:09.000000Z","updated_at":"2025-03-07T10:08:33.000000Z"},{"id":2294,"municipality_id":125,"period":"2022-23","irregular_expenditure":10745218,"irregular_expenditure_balance":8273775,"unauthorised_expenditure":1427999,"unauthorised_expenditure_balance":1427999,"wasteful_expenditure":73298,"wasteful_expenditure_balance":1629564,"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":2001,"municipality_id":125,"period":"2021-22","irregular_expenditure":11719569,"irregular_expenditure_balance":175338,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":47429,"wasteful_expenditure_balance":1571580,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-23T23:07:07.000000Z","updated_at":"2023-05-23T23:07:07.000000Z"},{"id":1732,"municipality_id":125,"period":"2020-21","irregular_expenditure":2343735,"irregular_expenditure_balance":2700148,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":1496651,"wasteful_expenditure_balance":1534151,"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":1072,"municipality_id":125,"period":"2019-20","irregular_expenditure":356413,"irregular_expenditure_balance":356413,"unauthorised_expenditure":897345,"unauthorised_expenditure_balance":0,"wasteful_expenditure":37500,"wasteful_expenditure_balance":37500,"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":1073,"municipality_id":125,"period":"2018-19","irregular_expenditure":0,"irregular_expenditure_balance":0,"unauthorised_expenditure":136466,"unauthorised_expenditure_balance":0,"wasteful_expenditure":701492,"wasteful_expenditure_balance":701492,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:21.000000Z","updated_at":"2023-05-11T17:20:21.000000Z"},{"id":1074,"municipality_id":125,"period":"2017-18","irregular_expenditure":476038,"irregular_expenditure_balance":0,"unauthorised_expenditure":4357405,"unauthorised_expenditure_balance":0,"wasteful_expenditure":0,"wasteful_expenditure_balance":0,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:21.000000Z","updated_at":"2023-05-11T17:20:21.000000Z"}],"entities":[],"grant_management":{"id":1824,"municipality_id":125,"period":"2024-25","percentage_underspending":79.1,"underspend_threshold":"Yes","maintenance_spend":3661736,"percentage_maintenance_spend":1.9,"internal_control_assessment":"Concerning","record_keeping":"Intervention required","dm_controls":"Intervention required","year_end_reporting":"Concerning","monitor_compliance":"Concerning","exclude":0,"created_at":"2026-04-10T08:52:34.000000Z","updated_at":"2026-06-01T13:05:04.000000Z"},"it_control":{"id":1708,"municipality_id":125,"period":"2024-25","overall_assessment":null,"it_governance":"Good","it_security":"Intervention Required","it_continuity":"Intervention Required","unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:36.000000Z","updated_at":"2026-04-10T08:54:36.000000Z"},"financial_health":{"id":1551,"municipality_id":125,"period":"2024-25","material_findings":null,"creditor_payment_period":5,"debtor_collection_period":461,"eskom_arrears":0,"debt_irrecoverable":"18.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":26,"expenditure_next_budget":"26","expenditure_next_half_budget":"26","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":8.76,"exclude":0,"created_at":"2026-04-10T10:01:52.000000Z","updated_at":"2026-06-03T08:31:53.000000Z"},"root_cause":{"id":2489,"municipality_id":125,"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":467,"municipality_id":125,"households":4159,"population":10961,"unemployment_rate":25,"youth_unemployment_rate":32.1,"water_access":91.8,"electricity_access":86.4,"refuse_removal":86,"flush_toilet":80.7,"exclude":0,"created_at":"2023-05-15T14:54:03.000000Z","updated_at":"2026-06-04T07:15:46.000000Z"},"supply_chain":{"id":2065,"municipality_id":125,"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":"Yes","exclude":0,"created_at":"2026-04-10T08:53:26.000000Z","updated_at":"2026-04-10T09:58:00.000000Z"},"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":1441,"municipality_id":125,"period":"2024-25","equitable_share":37608000,"grants":8404949,"property_rates":10724026,"services_electricity":19827387,"services_water":6096486.5,"other_revenue":18491546,"own_revenue":61643754,"total_revenue":107656703,"repairs_and_maintenance_as_of_ppe_at_carrying_value":2.1,"total_infrastructure_grants":3098949,"total_property_plant_and_equipment_at_carrying_amount":234761180,"repairs_and_maintenance_total":4841453,"investment_property_carrying_amount":15819750,"infrastructure_assets_at_carrying_amount":196096816,"repairs_and_maintenance_as_of_ppe_with_investment_property":1.9,"exclude":0,"created_at":"2026-04-10T10:04:29.000000Z","updated_at":"2026-06-02T09:33:58.000000Z","total_grants":46012949},"assurance":{"id":1260,"municipality_id":125,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":88,"cfo_months_vacant":0,"finance_vacancy_rate":20,"mm_total_months":20,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":50,"overall_vacancy_rate":16,"mm_months_vacant":0,"mpac_established":"Yes","ia_established":"Yes","ac_established":"No","exclude":0,"created_at":"2026-04-10T09:59:03.000000Z","updated_at":"2026-04-10T09:59:03.000000Z"},"audit_outcome":{"id":6174,"municipality_id":125,"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":"No","consequence_management":"Yes","audit_committees":"N","internal_audit":null,"revenue_management":"Yes","performance_management":"Yes","grants":"A","procurement_management":"Yes","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":"2026-04-10T08:51:12.000000Z","updated_at":"2026-05-20T00:42:38.000000Z"},"financial_qualification":{"id":1378,"municipality_id":125,"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":"A","receivables":"R","inventory":null,"other_current_assest":"R","other_current_financial_instruments":null,"payables_and_borrowings":"R","provisions_and_guarantees":"A","taxes_and_vat":"N","other_liabilities":"R","other_financial_liabilities":null,"capital_and_reserves":"N","joint_ventures":null,"leases":null,"financial_instruments":null,"cash_flow_statement":null,"related_parties":"A","events_after_reporting":"A","accounting_policies":"R","contingent_liabilities":"A","other_disclosures":"R","going_concern":"A","criminal_conduct":null,"statement_comparison":"R","revenue_exchange_transactions":"R","revenue_non_exchange_transactions":"R","expenditure":"R","employee_cost":"A","unauthorised_expenditure":"R","irregular_expenditure":"R","fruitless_wasteful_xpenditure":"A","aggregate_misstatements":"A","cash_flow_from_operating_activities":"R","cash_flow_from_investing_activities":"A","cash_flow_from_financing_activities":null,"odi_electricity_losses":"N","odi_water_losses":null,"odi_written_representations":null,"exclude":0,"created_at":"2026-04-10T10:02:23.000000Z","updated_at":"2026-05-12T13:21:09.000000Z"},"waterboard":{"id":1317,"municipality_id":125,"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":9,"amount_losses":373105,"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":1346,"municipality_id":125,"period":"2024-25","0_to_30days":843834,"31_to_90days":0,"over_90days":0,"total_arrears":0,"total_owed":843834,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":18504147,"eskom_arrears":0,"electricity_losses_amount":2061475,"electricity_losses_percentage":11,"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":2382,"municipality_id":125,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":2019173.17,"consultant_reason":"Lack of skills","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Lack of records and documents","ineffective_reason_other_institutions":null,"financial_statements":"2019173.17","asset_management":"0","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"7283403.17","exclude":0,"created_at":"2026-04-10T10:00:16.000000Z","updated_at":"2026-04-10T10:00:16.000000Z"},"material_irregularities":{"0":{"id":8303,"municipality_id":125,"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":"2026-05-11T14:13:29.000000Z","updated_at":"2026-05-11T14:13:29.000000Z","notification_date":"2023-11-21","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Likely substantial harm to public sector institution"},"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":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":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":1,"impact_element":"Likely substantial harm to public sector institution"}]},"consequence_management":{"id":928,"municipality_id":125,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":1,"findings_on_consequence_management":3,"disciplinary_board_not_established":1,"disciplinary_board_not_properly_constituted":0,"created_at":"2026-04-10T10:03:03.000000Z","updated_at":"2026-04-10T10:03:03.000000Z"}}}