{"success":true,"code":200,"message":"OK","data":{"id":188,"auditee_id":823,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":15,"exclude":null,"map_url":null,"name":"Moretele","parent_id":null,"slug":"8-moretele","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"Yes","updated_at":"2023-05-11T17:19:44.000000Z","audit_opinions":[{"id":7330,"municipality_id":188,"period":"2024-25","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":"2026-04-10T08:50:56.000000Z","updated_at":"2026-04-21T11:44:16.000000Z"},{"id":7056,"municipality_id":188,"period":"2023-24","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":"2025-03-07T10:04:08.000000Z","updated_at":"2025-03-07T10:04:08.000000Z"},{"id":6782,"municipality_id":188,"period":"2022-23","engagement":"FA","opinion_evaluation":"Improved","audit_opinion":"Unqualified with findings","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":"2024-05-16T11:04:30.000000Z","updated_at":"2026-06-02T13:28:24.000000Z"},{"id":6232,"municipality_id":188,"period":"2021-22","engagement":"FA","opinion_evaluation":"Regressed","audit_opinion":"Qualified","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"Yes","performance_report":"Yes","planning_documents":"No","predetermined_objectives":"Yes","compliance_legislation":"Yes","quality_performance_report":"R","exclude":0,"created_at":"2023-05-23T21:55:18.000000Z","updated_at":"2026-06-02T13:37:24.000000Z"},{"id":4308,"municipality_id":188,"period":"2020-21","engagement":"FA","opinion_evaluation":"Improved","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":"2023-05-19T12:54:16.000000Z","updated_at":"2023-05-19T12:54:16.000000Z"},{"id":4032,"municipality_id":188,"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":3756,"municipality_id":188,"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":"2023-05-19T12:53:00.000000Z","updated_at":"2023-05-19T12:53:00.000000Z"},{"id":6506,"municipality_id":188,"period":"2017-18","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":"2023-05-23T21:55:51.000000Z","updated_at":"2023-05-23T21:55:51.000000Z"}],"expenditures":[{"id":2900,"municipality_id":188,"period":"2024-25","irregular_expenditure":4790319,"irregular_expenditure_balance":622878369,"unauthorised_expenditure":85628740,"unauthorised_expenditure_balance":696894460,"wasteful_expenditure":765811,"wasteful_expenditure_balance":20927867,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:38.000000Z","updated_at":"2026-04-10T09:59:38.000000Z"},{"id":2626,"municipality_id":188,"period":"2023-24","irregular_expenditure":10127527,"irregular_expenditure_balance":965452693,"unauthorised_expenditure":96240572,"unauthorised_expenditure_balance":805769891,"wasteful_expenditure":1253365,"wasteful_expenditure_balance":20162056,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:09.000000Z","updated_at":"2025-03-07T10:07:09.000000Z"},{"id":2352,"municipality_id":188,"period":"2022-23","irregular_expenditure":27954872,"irregular_expenditure_balance":955325166,"unauthorised_expenditure":119299528,"unauthorised_expenditure_balance":709529319,"wasteful_expenditure":1806047,"wasteful_expenditure_balance":18908691,"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":2059,"municipality_id":188,"period":"2021-22","irregular_expenditure":46112899,"irregular_expenditure_balance":927370294,"unauthorised_expenditure":138998578,"unauthorised_expenditure_balance":709529777,"wasteful_expenditure":768812,"wasteful_expenditure_balance":17102644,"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":1788,"municipality_id":188,"period":"2020-21","irregular_expenditure":47191775,"irregular_expenditure_balance":881257395,"unauthorised_expenditure":72597000,"unauthorised_expenditure_balance":678426437,"wasteful_expenditure":941314,"wasteful_expenditure_balance":16333832,"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":947,"municipality_id":188,"period":"2019-20","irregular_expenditure":108187087,"irregular_expenditure_balance":1307975844,"unauthorised_expenditure":138501192,"unauthorised_expenditure_balance":660775089,"wasteful_expenditure":1128585,"wasteful_expenditure_balance":15392518,"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":948,"municipality_id":188,"period":"2018-19","irregular_expenditure":316813645,"irregular_expenditure_balance":1222859869,"unauthorised_expenditure":80315558,"unauthorised_expenditure_balance":522273897,"wasteful_expenditure":68804,"wasteful_expenditure_balance":14263933,"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":949,"municipality_id":188,"period":"2017-18","irregular_expenditure":166071327,"irregular_expenditure_balance":906046224,"unauthorised_expenditure":132079448,"unauthorised_expenditure_balance":441958339,"wasteful_expenditure":8717886,"wasteful_expenditure_balance":14195129,"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":1867,"municipality_id":188,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":137067967,"percentage_maintenance_spend":13.5,"internal_control_assessment":"Concerning","record_keeping":"Concerning","dm_controls":"Concerning","year_end_reporting":"Concerning","monitor_compliance":"Intervention required","exclude":0,"created_at":"2026-04-10T08:52:36.000000Z","updated_at":"2026-04-10T08:52:36.000000Z"},"it_control":{"id":1761,"municipality_id":188,"period":"2024-25","overall_assessment":null,"it_governance":null,"it_security":null,"it_continuity":null,"unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:40.000000Z","updated_at":"2026-04-10T08:54:40.000000Z"},"financial_health":{"id":1526,"municipality_id":188,"period":"2024-25","material_findings":null,"creditor_payment_period":78,"debtor_collection_period":219,"eskom_arrears":0,"debt_irrecoverable":"92.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":30,"expenditure_next_budget":"30","expenditure_next_half_budget":"30","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":8.06,"exclude":0,"created_at":"2026-04-10T10:01:51.000000Z","updated_at":"2026-06-03T08:31:52.000000Z"},"root_cause":{"id":2553,"municipality_id":188,"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":"2026-04-21T11:51:35.000000Z","updated_at":"2026-04-21T11:51:35.000000Z"},"stats":{"id":443,"municipality_id":188,"households":58756,"population":219120,"unemployment_rate":45.9,"youth_unemployment_rate":57.2,"water_access":62.3,"electricity_access":97.6,"refuse_removal":33.9,"flush_toilet":18.9,"exclude":0,"created_at":"2023-05-15T14:54:03.000000Z","updated_at":"2026-06-04T07:15:45.000000Z"},"supply_chain":{"id":2123,"municipality_id":188,"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":"2026-04-10T08:53:27.000000Z","updated_at":"2026-04-10T08:53:27.000000Z"},"district":{"id":15,"province_id":8,"name":"Bojanala Platinum","slug":"8-bojanala-platinum","map_url":null,"created_at":"2023-05-11T17:19:43.000000Z","updated_at":"2023-05-11T17:19:43.000000Z","province":{"id":8,"name":"North West","iso":"NW","slug":"north-west","map_url":null}},"financials":{"id":1505,"municipality_id":188,"period":"2024-25","equitable_share":469371000,"grants":221704388,"property_rates":31685151,"services_electricity":0,"services_water":39408226,"other_revenue":59012681,"own_revenue":160123437,"total_revenue":851198825,"repairs_and_maintenance_as_of_ppe_at_carrying_value":9.9,"total_infrastructure_grants":216181076,"total_property_plant_and_equipment_at_carrying_amount":1660984149,"repairs_and_maintenance_total":163721264,"investment_property_carrying_amount":10995900,"infrastructure_assets_at_carrying_amount":1013604257,"repairs_and_maintenance_as_of_ppe_with_investment_property":9.8,"exclude":0,"created_at":"2026-04-21T11:54:37.000000Z","updated_at":"2026-06-02T09:33:57.000000Z","total_grants":691075388},"assurance":{"id":1320,"municipality_id":188,"period":"2024-25","mc_established":"Yes","mc_instability":"Yes","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":28,"cfo_months_vacant":0,"finance_vacancy_rate":23,"mm_total_months":37,"mm_vacancy":"Yes","finance_resourcing":"Good","finance_resourcing_concerning":null,"sm_vacancy_rate":17,"overall_vacancy_rate":10,"mm_months_vacant":0,"mpac_established":"Yes","ia_established":"Yes","ac_established":"Yes","exclude":0,"created_at":"2026-04-21T11:49:53.000000Z","updated_at":"2026-04-21T11:49:53.000000Z"},"audit_outcome":{"id":6226,"municipality_id":188,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-29","material_misstatement":"Yes","irregular_expenditure":"Yes","afs_and_ar":"Yes","asset_management":"No","liability_management":null,"budgets":null,"expenditure_management":"Yes","consequence_management":"Yes","audit_committees":null,"internal_audit":null,"revenue_management":"No","performance_management":"Yes","grants":null,"procurement_management":"No","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":"2026-04-10T08:51:14.000000Z","updated_at":"2026-04-10T08:51:14.000000Z"},"financial_qualification":{"id":1540,"municipality_id":188,"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":"2026-04-21T11:52:41.000000Z","updated_at":"2026-04-21T11:52:41.000000Z"},"waterboard":{"id":1381,"municipality_id":188,"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":55649415,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":28,"amount_losses":15527192,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":0,"exclude":0,"created_at":"2026-04-21T11:54:02.000000Z","updated_at":"2026-04-21T11:54:02.000000Z"},"eskom":{"id":1410,"municipality_id":188,"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":"2026-04-21T11:54:20.000000Z","updated_at":"2026-04-21T11:54:20.000000Z"},"consultant":{"id":2437,"municipality_id":188,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":38441600,"consultant_reason":"Lack of skills and vacancies","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Inadequate review of work","ineffective_reason_other_institutions":null,"financial_statements":"20039500","asset_management":"8273070","accounting_service":"0","tax_services":"10129030","other_services":"0","consultant_financial_reporting":"73616709","exclude":0,"created_at":"2026-04-10T10:00:18.000000Z","updated_at":"2026-04-10T10:00:18.000000Z"},"material_irregularities":{"0":{"id":8645,"municipality_id":188,"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":"2026-05-11T14:13:36.000000Z","updated_at":"2026-05-11T14:13:36.000000Z","notification_date":"44526","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Material financial loss"},"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":"Material financial loss"}]},"consequence_management":{"id":986,"municipality_id":188,"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":"2026-04-10T10:03:04.000000Z","updated_at":"2026-04-10T10:03:04.000000Z"}}}