{"success":true,"code":200,"message":"OK","data":{"id":241,"auditee_id":850,"category":"MUN","created_at":"2023-05-11T17:19:45.000000Z","district_id":43,"exclude":null,"map_url":null,"name":"Richtersveld","parent_id":null,"slug":"7-richtersveld","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"N\/A","updated_at":"2023-05-11T17:19:45.000000Z","audit_opinions":[{"id":7370,"municipality_id":241,"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":"2026-04-10T08:50:57.000000Z","updated_at":"2026-06-02T13:18:11.000000Z"},{"id":7096,"municipality_id":241,"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":"2025-03-07T10:04:09.000000Z","updated_at":"2025-03-07T10:04:09.000000Z"},{"id":6822,"municipality_id":241,"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":"2024-05-16T11:04:30.000000Z","updated_at":"2024-05-16T11:04:30.000000Z"},{"id":6272,"municipality_id":241,"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":"2023-05-23T21:55:18.000000Z","updated_at":"2023-05-23T21:55:18.000000Z"},{"id":4348,"municipality_id":241,"period":"2020-21","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Qualified","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"No","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-19T12:54:16.000000Z","updated_at":"2026-06-08T12:15:13.000000Z"},{"id":4071,"municipality_id":241,"period":"2019-20","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Qualified","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"No","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-19T12:53:38.000000Z","updated_at":"2025-05-14T06:18:36.000000Z"},{"id":3796,"municipality_id":241,"period":"2018-19","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Qualified","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"No","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-19T12:53:01.000000Z","updated_at":"2024-05-16T11:19:15.000000Z"},{"id":6546,"municipality_id":241,"period":"2017-18","engagement":"FA","opinion_evaluation":"Unchanged","audit_opinion":"Qualified","information_reliable":"Yes","not_submitted_in_time":"Yes","information_useful":"Yes","performance_report":"No","planning_documents":"Yes","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"NPR","exclude":0,"created_at":"2023-05-23T21:55:52.000000Z","updated_at":"2023-05-23T21:55:52.000000Z"}],"expenditures":[{"id":2948,"municipality_id":241,"period":"2024-25","irregular_expenditure":608241,"irregular_expenditure_balance":124629901,"unauthorised_expenditure":45465921,"unauthorised_expenditure_balance":239524446,"wasteful_expenditure":1353632,"wasteful_expenditure_balance":15999117,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":"N","exclude":0,"created_at":"2026-04-10T09:59:41.000000Z","updated_at":"2026-04-10T10:02:32.000000Z"},{"id":2674,"municipality_id":241,"period":"2023-24","irregular_expenditure":4049404,"irregular_expenditure_balance":124351409,"unauthorised_expenditure":14829629,"unauthorised_expenditure_balance":194058525,"wasteful_expenditure":3229861,"wasteful_expenditure_balance":14646459,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":"A","exclude":0,"created_at":"2025-03-07T10:07:10.000000Z","updated_at":"2025-03-07T10:08:33.000000Z"},{"id":2400,"municipality_id":241,"period":"2022-23","irregular_expenditure":8166223,"irregular_expenditure_balance":120302005,"unauthorised_expenditure":23097962,"unauthorised_expenditure_balance":185072127,"wasteful_expenditure":6317055,"wasteful_expenditure_balance":11416598,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":"R","exclude":0,"created_at":"2024-05-16T11:09:08.000000Z","updated_at":"2024-05-16T11:10:40.000000Z"},{"id":2107,"municipality_id":241,"period":"2021-22","irregular_expenditure":39129530,"irregular_expenditure_balance":112135782,"unauthorised_expenditure":50579723,"unauthorised_expenditure_balance":161974165,"wasteful_expenditure":3380021,"wasteful_expenditure_balance":5099543,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-23T23:07:08.000000Z","updated_at":"2023-05-23T23:07:08.000000Z"},{"id":1835,"municipality_id":241,"period":"2020-21","irregular_expenditure":8239883,"irregular_expenditure_balance":73006252,"unauthorised_expenditure":20050050,"unauthorised_expenditure_balance":111394442,"wasteful_expenditure":0,"wasteful_expenditure_balance":1719522,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T18:17:22.000000Z","updated_at":"2023-05-11T18:17:22.000000Z"},{"id":1062,"municipality_id":241,"period":"2019-20","irregular_expenditure":7217780,"irregular_expenditure_balance":64766369,"unauthorised_expenditure":18581050,"unauthorised_expenditure_balance":91344392,"wasteful_expenditure":1029901,"wasteful_expenditure_balance":1719522,"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":1063,"municipality_id":241,"period":"2018-19","irregular_expenditure":0,"irregular_expenditure_balance":57548589,"unauthorised_expenditure":8718340,"unauthorised_expenditure_balance":72763342,"wasteful_expenditure":406815,"wasteful_expenditure_balance":689621,"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":1064,"municipality_id":241,"period":"2017-18","irregular_expenditure":0,"irregular_expenditure_balance":57548589,"unauthorised_expenditure":3801281,"unauthorised_expenditure_balance":64045002,"wasteful_expenditure":30060,"wasteful_expenditure_balance":282806,"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":1902,"municipality_id":241,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":3415463,"percentage_maintenance_spend":1.9,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Intervention required","year_end_reporting":"Concerning","monitor_compliance":"Intervention required","exclude":0,"created_at":"2026-04-10T08:52:37.000000Z","updated_at":"2026-04-10T09:56:56.000000Z"},"it_control":{"id":1801,"municipality_id":241,"period":"2024-25","overall_assessment":null,"it_governance":"Concerning","it_security":"Good","it_continuity":"Good","unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:42.000000Z","updated_at":"2026-04-10T08:54:42.000000Z"},"financial_health":{"id":1549,"municipality_id":241,"period":"2024-25","material_findings":null,"creditor_payment_period":278,"debtor_collection_period":97,"eskom_arrears":0,"debt_irrecoverable":"88.00","deficit_realised":"Yes","deficit_realised_amount":25217743,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":56,"expenditure_next_budget":"56","expenditure_next_half_budget":"56","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":1.36,"exclude":0,"created_at":"2026-04-10T10:01:52.000000Z","updated_at":"2026-06-03T08:31:53.000000Z"},"root_cause":{"id":2487,"municipality_id":241,"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":465,"municipality_id":241,"households":4860,"population":24235,"unemployment_rate":18.6,"youth_unemployment_rate":22.4,"water_access":99.3,"electricity_access":98.8,"refuse_removal":92.6,"flush_toilet":93.3,"exclude":0,"created_at":"2023-05-15T14:54:03.000000Z","updated_at":"2026-06-04T07:15:46.000000Z"},"supply_chain":{"id":2171,"municipality_id":241,"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":"2026-04-10T08:53:35.000000Z","updated_at":"2026-04-10T08:53:35.000000Z"},"district":{"id":43,"province_id":7,"name":"Namakwa","slug":"7-namakwa","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":1439,"municipality_id":241,"period":"2024-25","equitable_share":26627000,"grants":21390000,"property_rates":19795932,"services_electricity":18899749,"services_water":2363744,"other_revenue":22947840,"own_revenue":72136283,"total_revenue":120153283,"repairs_and_maintenance_as_of_ppe_at_carrying_value":1.6,"total_infrastructure_grants":17751000,"total_property_plant_and_equipment_at_carrying_amount":213725117,"repairs_and_maintenance_total":3415463,"investment_property_carrying_amount":6296348,"infrastructure_assets_at_carrying_amount":178429055,"repairs_and_maintenance_as_of_ppe_with_investment_property":1.6,"exclude":0,"created_at":"2026-04-10T10:04:29.000000Z","updated_at":"2026-06-02T09:33:58.000000Z","total_grants":48017000},"assurance":{"id":1268,"municipality_id":241,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":58,"cfo_months_vacant":0,"finance_vacancy_rate":12,"mm_total_months":48,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":33,"overall_vacancy_rate":19,"mm_months_vacant":0,"mpac_established":"Yes","ia_established":"No","ac_established":"Yes","exclude":0,"created_at":"2026-04-10T09:59:03.000000Z","updated_at":"2026-04-10T09:59:03.000000Z"},"audit_outcome":{"id":6266,"municipality_id":241,"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":"N","revenue_management":"Yes","performance_management":"No","grants":null,"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":"2026-04-10T08:51:17.000000Z","updated_at":"2026-05-20T00:42:40.000000Z"},"financial_qualification":{"id":1476,"municipality_id":241,"period":"2024-25","property_infrastructure":"A","investment_property":"A","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":"N","other_financial_liabilities":"A","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":null,"other_disclosures":null,"going_concern":null,"criminal_conduct":null,"statement_comparison":null,"revenue_exchange_transactions":"R","revenue_non_exchange_transactions":"N","expenditure":"N","employee_cost":"N","unauthorised_expenditure":null,"irregular_expenditure":"N","fruitless_wasteful_xpenditure":null,"aggregate_misstatements":"A","cash_flow_from_operating_activities":"R","cash_flow_from_investing_activities":"A","cash_flow_from_financing_activities":"A","odi_electricity_losses":null,"odi_water_losses":null,"odi_written_representations":null,"exclude":0,"created_at":"2026-04-10T10:02:25.000000Z","updated_at":"2026-04-10T10:02:25.000000Z"},"waterboard":{"id":1315,"municipality_id":241,"period":"2024-25","0_to_30days":0,"31_to_90days":0,"over_90days":128363.9,"total_arrears":128363.9,"total_owed":128363.9,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":695393,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":28,"amount_losses":179993,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":128363.9,"exclude":0,"created_at":"2026-04-10T10:03:52.000000Z","updated_at":"2026-04-10T10:03:52.000000Z"},"eskom":{"id":1344,"municipality_id":241,"period":"2024-25","0_to_30days":0,"31_to_90days":2205590.9,"over_90days":71011600.9,"total_arrears":73217191.8,"total_owed":73217191.8,"interest_owed":140.4,"payment_arrangement":null,"bulk_purchases":21840265,"eskom_arrears":73217191.8,"electricity_losses_amount":4817937,"electricity_losses_percentage":23,"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":2483,"municipality_id":241,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":594068.35,"consultant_reason":null,"consultant_reason_other_institutions":"Lack of skills","consultants_ineffective":"No","ineffective_reason":null,"ineffective_reason_other_institutions":"Poor project management","financial_statements":"535817.92","asset_management":"58250.43","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"10022330.06","exclude":0,"created_at":"2026-04-10T10:00:19.000000Z","updated_at":"2026-04-10T10:00:19.000000Z"},"material_irregularities":{"0":{"id":8558,"municipality_id":241,"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":"2026-05-11T14:13:34.000000Z","updated_at":"2026-05-11T14:13:34.000000Z","notification_date":"2024-02-21","status_of_mi":"Resolved MI","status_of_ab":"Resolved","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":1034,"municipality_id":241,"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":"2026-04-10T10:03:05.000000Z","updated_at":"2026-04-10T10:03:05.000000Z"}}}