{"success":true,"code":200,"message":"OK","data":{"id":258,"auditee_id":839,"category":"MUN","created_at":"2023-05-11T17:19:45.000000Z","district_id":29,"exclude":null,"map_url":null,"name":"Sol Plaatje","parent_id":null,"slug":"7-sol-plaatje","status":"Normal","type":"ICM","required_intervention":0,"unqualified_opinion_misstatements":"N\/A","updated_at":"2023-05-11T17:19:45.000000Z","audit_opinions":[{"id":7378,"municipality_id":258,"period":"2024-25","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":"2026-04-10T08:50:57.000000Z","updated_at":"2026-04-10T08:50:57.000000Z"},{"id":7104,"municipality_id":258,"period":"2023-24","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":"2025-03-07T10:04:09.000000Z","updated_at":"2026-06-08T12:09:31.000000Z"},{"id":6830,"municipality_id":258,"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":"2024-05-16T11:04:30.000000Z","updated_at":"2026-06-08T12:10:32.000000Z"},{"id":6280,"municipality_id":258,"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":"2023-05-23T21:55:19.000000Z","updated_at":"2026-06-08T12:11:13.000000Z"},{"id":4356,"municipality_id":258,"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":"2023-05-19T12:54:16.000000Z","updated_at":"2023-05-19T12:54:16.000000Z"},{"id":4079,"municipality_id":258,"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":"Yes","predetermined_objectives":"No","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-19T12:53:38.000000Z","updated_at":"2023-05-19T12:53:38.000000Z"},{"id":3804,"municipality_id":258,"period":"2018-19","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":"2023-05-19T12:53:01.000000Z","updated_at":"2023-05-19T12:53:01.000000Z"},{"id":6554,"municipality_id":258,"period":"2017-18","engagement":"FA","opinion_evaluation":"Regressed","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":"2023-05-23T21:55:52.000000Z","updated_at":"2023-05-23T21:55:52.000000Z"}],"expenditures":[{"id":2959,"municipality_id":258,"period":"2024-25","irregular_expenditure":171812988,"irregular_expenditure_balance":251563955,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":29260981,"wasteful_expenditure":29002902,"wasteful_expenditure_balance":60265285,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:41.000000Z","updated_at":"2026-04-10T09:59:41.000000Z"},{"id":2685,"municipality_id":258,"period":"2023-24","irregular_expenditure":64619890,"irregular_expenditure_balance":79750967,"unauthorised_expenditure":29260981,"unauthorised_expenditure_balance":29260981,"wasteful_expenditure":40733895,"wasteful_expenditure_balance":31262383,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:10.000000Z","updated_at":"2025-03-07T10:07:10.000000Z"},{"id":2411,"municipality_id":258,"period":"2022-23","irregular_expenditure":142657671,"irregular_expenditure_balance":184935244,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":100574734,"wasteful_expenditure_balance":27438902,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2024-05-16T11:09:08.000000Z","updated_at":"2024-05-16T11:09:08.000000Z"},{"id":2118,"municipality_id":258,"period":"2021-22","irregular_expenditure":198183364,"irregular_expenditure_balance":276872869,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":50432943,"wasteful_expenditure_balance":64647628,"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":1846,"municipality_id":258,"period":"2020-21","irregular_expenditure":116568677,"irregular_expenditure_balance":427446419,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":13693326,"wasteful_expenditure_balance":28148040,"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":1007,"municipality_id":258,"period":"2019-20","irregular_expenditure":258030925,"irregular_expenditure_balance":310877742,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":14454714,"wasteful_expenditure_balance":14454714,"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":1008,"municipality_id":258,"period":"2018-19","irregular_expenditure":40778964,"irregular_expenditure_balance":53237451,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":0,"wasteful_expenditure_balance":0,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:20.000000Z","updated_at":"2023-05-11T17:20:20.000000Z"},{"id":1009,"municipality_id":258,"period":"2017-18","irregular_expenditure":15874989.18,"irregular_expenditure_balance":15874989,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":0,"wasteful_expenditure_balance":0,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T17:20:20.000000Z","updated_at":"2023-05-11T17:20:20.000000Z"}],"entities":[],"grant_management":{"id":1909,"municipality_id":258,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":163750628.7,"percentage_maintenance_spend":7.6,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Concerning","year_end_reporting":"Concerning","monitor_compliance":"Concerning","exclude":0,"created_at":"2026-04-10T08:52:37.000000Z","updated_at":"2026-04-10T08:52:37.000000Z"},"it_control":{"id":1809,"municipality_id":258,"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":"2026-04-10T08:54:43.000000Z","updated_at":"2026-04-10T08:54:43.000000Z"},"financial_health":{"id":1538,"municipality_id":258,"period":"2024-25","material_findings":null,"creditor_payment_period":134,"debtor_collection_period":400,"eskom_arrears":0,"debt_irrecoverable":"40.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":52,"expenditure_next_budget":"52","expenditure_next_half_budget":"52","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":2.4,"exclude":0,"created_at":"2026-04-10T10:01:51.000000Z","updated_at":"2026-06-03T08:31:53.000000Z"},"root_cause":{"id":2476,"municipality_id":258,"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":541,"municipality_id":258,"households":79576,"population":270078,"unemployment_rate":31.9,"youth_unemployment_rate":41.7,"water_access":91,"electricity_access":91.7,"refuse_removal":84.9,"flush_toilet":86.9,"exclude":0,"created_at":"2023-05-19T13:07:33.000000Z","updated_at":"2026-06-04T07:15:45.000000Z"},"supply_chain":{"id":2182,"municipality_id":258,"period":"2024-25","unfair_procurement":"Yes","awarded_family":"Yes","scope_limitations":null,"awarded_employees":null,"awarded_officials":"Yes","scm_received":0,"irregular_expenditure":null,"inadequate_contract":"Yes","exclude":0,"created_at":"2026-04-10T08:53:36.000000Z","updated_at":"2026-04-10T08:53:36.000000Z"},"district":{"id":29,"province_id":7,"name":"Frances Baard","slug":"7-frances-baard","map_url":null,"created_at":"2023-05-11T17:19:43.000000Z","updated_at":"2023-05-11T17:19:43.000000Z","province":{"id":7,"name":"Northern Cape","iso":"NC","slug":"northern-cape","map_url":null}},"financials":{"id":1428,"municipality_id":258,"period":"2024-25","equitable_share":282104000,"grants":605093990,"property_rates":687339430,"services_electricity":942830063,"services_water":312658471,"other_revenue":520817806,"own_revenue":2657245174,"total_revenue":3544443164,"repairs_and_maintenance_as_of_ppe_at_carrying_value":9.6,"total_infrastructure_grants":577356000,"total_property_plant_and_equipment_at_carrying_amount":2464812925,"repairs_and_maintenance_total":235660513,"investment_property_carrying_amount":200307547,"infrastructure_assets_at_carrying_amount":2155597743,"repairs_and_maintenance_as_of_ppe_with_investment_property":8.8,"exclude":0,"created_at":"2026-04-10T10:04:29.000000Z","updated_at":"2026-06-02T09:33:58.000000Z","total_grants":887197990},"assurance":{"id":1271,"municipality_id":258,"period":"2024-25","mc_established":"Yes","mc_instability":"Yes","mc_assurance_level":"Provides assurance","cfo_appointed":"No","cfo_total_months":0,"cfo_months_vacant":31,"finance_vacancy_rate":34,"mm_total_months":36,"mm_vacancy":"Yes","finance_resourcing":"Concerned","finance_resourcing_concerning":null,"sm_vacancy_rate":58,"overall_vacancy_rate":33,"mm_months_vacant":0,"mpac_established":"Yes","ia_established":"Yes","ac_established":"Yes","exclude":0,"created_at":"2026-04-10T09:59:03.000000Z","updated_at":"2026-04-10T09:59:03.000000Z"},"audit_outcome":{"id":6274,"municipality_id":258,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-31","material_misstatement":"Yes","irregular_expenditure":"Yes","afs_and_ar":"Yes","asset_management":"Yes","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":"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":"2026-04-10T08:51:17.000000Z"},"financial_qualification":{"id":1487,"municipality_id":258,"period":"2024-25","property_infrastructure":"R","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":"A","inventory":"N","other_current_assest":null,"other_current_financial_instruments":null,"payables_and_borrowings":null,"provisions_and_guarantees":null,"taxes_and_vat":"N","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":null,"other_disclosures":"A","going_concern":null,"criminal_conduct":null,"statement_comparison":null,"revenue_exchange_transactions":"R","revenue_non_exchange_transactions":null,"expenditure":"N","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":"N","odi_water_losses":"N","odi_written_representations":null,"exclude":0,"created_at":"2026-04-10T10:02:25.000000Z","updated_at":"2026-05-12T13:21:10.000000Z"},"waterboard":{"id":1304,"municipality_id":258,"period":"2024-25","0_to_30days":3179334.4,"31_to_90days":37165297.3,"over_90days":88247158,"total_arrears":125412455.3,"total_owed":128591789.7,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":162755794.9,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":67,"amount_losses":93812384,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":125412455.3,"exclude":0,"created_at":"2026-04-10T10:03:51.000000Z","updated_at":"2026-04-10T10:03:51.000000Z"},"eskom":{"id":1333,"municipality_id":258,"period":"2024-25","0_to_30days":138669878,"31_to_90days":158750533,"over_90days":794846638,"total_arrears":953597171,"total_owed":1092267049,"interest_owed":172453066,"payment_arrangement":null,"bulk_purchases":901044950,"eskom_arrears":953597171,"electricity_losses_amount":232476837,"electricity_losses_percentage":25.8,"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":2494,"municipality_id":258,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":2716191,"consultant_reason":"Lack of skills and vacancies","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Poor project management","ineffective_reason_other_institutions":null,"financial_statements":"0","asset_management":"2716191","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"121705743","exclude":0,"created_at":"2026-04-10T10:00:19.000000Z","updated_at":"2026-04-10T10:00:19.000000Z"},"material_irregularities":{"0":{"id":8289,"municipality_id":258,"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":"2023-10-27","status_of_mi":"Appropriate action not taken - invoked our powers","status_of_ab":"Not appropriate actions - Invoked our powers","impact_element":"Substantial harm to general public"},"1":{"id":8317,"municipality_id":258,"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":"2025-10-31","status_of_mi":"Notification response received - in process of assessing actions","status_of_ab":"Notification response received - Assessing actions","impact_element":"Likely material financial loss"},"2":{"id":8318,"municipality_id":258,"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":"2025-10-31","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"},"3":{"id":8321,"municipality_id":258,"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":"2025-11-25","status_of_mi":"Appropriate action not taken - Decision on Invoking powers in process","status_of_ab":"Not appropriate action - submitted to MIU","impact_element":"Likely material financial loss"},"4":{"id":8322,"municipality_id":258,"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":"2025-11-25","status_of_mi":"Appropriate action not taken - Decision on Invoking powers in process","status_of_ab":"Not appropriate action - submitted to MIU","impact_element":"Likely material financial loss"},"5":{"id":8543,"municipality_id":258,"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":"2022-08-30","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Material financial loss"},"6":{"id":8619,"municipality_id":258,"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":"2026-05-11T14:13:35.000000Z","updated_at":"2026-05-11T14:13:35.000000Z","notification_date":"2024-03-20","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":7,"recently_notified_awaiting_response":0,"follow_up_or_assessment_in_process":1,"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":2,"follow_up_or_assessment_assessing_actions_in_process":1,"no_longer_pursued":0,"referral_and_remedial_actions":0,"remedial_actions_not_implemented":0,"invoked_powers_status_ab":3,"invoked_powers_status_mi":3,"impact_element_list":[{"total":1,"impact_element":"Substantial harm to general public"},{"total":5,"impact_element":"Likely material financial loss"},{"total":1,"impact_element":"Material financial loss"}]},"consequence_management":{"id":1045,"municipality_id":258,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":1,"findings_on_consequence_management":2,"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"}}}