{"success":true,"code":200,"message":"OK","data":{"id":233,"auditee_id":828,"category":"MUN","created_at":"2023-05-11T17:19:45.000000Z","district_id":30,"exclude":null,"map_url":null,"name":"Ramotshere Moiloa","parent_id":null,"slug":"8-ramotshere-moiloa","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"N\/A","updated_at":"2025-04-29T11:23:18.000000Z","audit_opinions":[{"id":7363,"municipality_id":233,"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":"2026-04-10T08:50:57.000000Z","updated_at":"2026-04-21T11:44:16.000000Z"},{"id":7089,"municipality_id":233,"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":"No","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":6815,"municipality_id":233,"period":"2022-23","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":"2024-05-16T11:04:30.000000Z","updated_at":"2024-05-16T11:04:30.000000Z"},{"id":6265,"municipality_id":233,"period":"2021-22","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":"2023-05-23T21:55:18.000000Z","updated_at":"2023-05-23T21:55:18.000000Z"},{"id":4341,"municipality_id":233,"period":"2020-21","engagement":"FA","opinion_evaluation":"Unchanged","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":"R","exclude":0,"created_at":"2023-05-19T12:54:16.000000Z","updated_at":"2023-05-19T12:54:16.000000Z"},{"id":4065,"municipality_id":233,"period":"2019-20","engagement":"FA","opinion_evaluation":"Unchanged","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":"R","exclude":0,"created_at":"2023-05-19T12:53:38.000000Z","updated_at":"2023-05-19T12:53:38.000000Z"},{"id":3789,"municipality_id":233,"period":"2018-19","engagement":"FA","opinion_evaluation":"Unchanged","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":"R","exclude":0,"created_at":"2023-05-19T12:53:01.000000Z","updated_at":"2023-05-19T12:53:01.000000Z"},{"id":6539,"municipality_id":233,"period":"2017-18","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":"R","exclude":0,"created_at":"2023-05-23T21:55:52.000000Z","updated_at":"2023-05-23T21:55:52.000000Z"}],"expenditures":[{"id":2941,"municipality_id":233,"period":"2024-25","irregular_expenditure":44558806,"irregular_expenditure_balance":471425515,"unauthorised_expenditure":82769377,"unauthorised_expenditure_balance":419519145,"wasteful_expenditure":8911,"wasteful_expenditure_balance":42382627,"ue_qualified":"R","fwe_qualified":null,"ie_qualified":"A","exclude":0,"created_at":"2026-04-10T09:59:40.000000Z","updated_at":"2026-04-10T10:02:32.000000Z"},{"id":2667,"municipality_id":233,"period":"2023-24","irregular_expenditure":4282563,"irregular_expenditure_balance":426866709,"unauthorised_expenditure":29011932,"unauthorised_expenditure_balance":237261670,"wasteful_expenditure":10628685,"wasteful_expenditure_balance":52860882,"ue_qualified":"R","fwe_qualified":null,"ie_qualified":"R","exclude":0,"created_at":"2025-03-07T10:07:10.000000Z","updated_at":"2025-03-07T10:08:33.000000Z"},{"id":2393,"municipality_id":233,"period":"2022-23","irregular_expenditure":60988457,"irregular_expenditure_balance":452529448,"unauthorised_expenditure":92832243,"unauthorised_expenditure_balance":394356015,"wasteful_expenditure":8447640,"wasteful_expenditure_balance":42232197,"ue_qualified":"R","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":2100,"municipality_id":233,"period":"2021-22","irregular_expenditure":9492105,"irregular_expenditure_balance":391540991,"unauthorised_expenditure":42357779,"unauthorised_expenditure_balance":208249738,"wasteful_expenditure":4718475,"wasteful_expenditure_balance":33784557,"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":1828,"municipality_id":233,"period":"2020-21","irregular_expenditure":149467424,"irregular_expenditure_balance":382048886,"unauthorised_expenditure":980250,"unauthorised_expenditure_balance":165891959,"wasteful_expenditure":2383099,"wasteful_expenditure_balance":30430332,"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":967,"municipality_id":233,"period":"2019-20","irregular_expenditure":45831469,"irregular_expenditure_balance":232581462,"unauthorised_expenditure":13039645,"unauthorised_expenditure_balance":208318095,"wasteful_expenditure":6724112,"wasteful_expenditure_balance":28047233,"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":968,"municipality_id":233,"period":"2018-19","irregular_expenditure":33611702,"irregular_expenditure_balance":186749993,"unauthorised_expenditure":18414190,"unauthorised_expenditure_balance":172203072,"wasteful_expenditure":6975769,"wasteful_expenditure_balance":21728346,"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":969,"municipality_id":233,"period":"2017-18","irregular_expenditure":12521328,"irregular_expenditure_balance":153138291,"unauthorised_expenditure":23268307,"unauthorised_expenditure_balance":153788882,"wasteful_expenditure":5986204,"wasteful_expenditure_balance":14752577,"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":1965,"municipality_id":233,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":1980995,"percentage_maintenance_spend":0.3,"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":"2026-04-10T09:56:56.000000Z","updated_at":"2026-04-10T09:56:56.000000Z"},"it_control":{"id":1794,"municipality_id":233,"period":"2024-25","overall_assessment":null,"it_governance":null,"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":1530,"municipality_id":233,"period":"2024-25","material_findings":null,"creditor_payment_period":94,"debtor_collection_period":44,"eskom_arrears":0,"debt_irrecoverable":"84.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":41,"expenditure_next_budget":"41","expenditure_next_half_budget":"41","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":2.72,"exclude":0,"created_at":"2026-04-10T10:01:51.000000Z","updated_at":"2026-06-03T08:31:52.000000Z"},"root_cause":{"id":2468,"municipality_id":233,"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":447,"municipality_id":233,"households":53769,"population":161605,"unemployment_rate":36.2,"youth_unemployment_rate":45.8,"water_access":66.4,"electricity_access":93.3,"refuse_removal":34.6,"flush_toilet":40.3,"exclude":0,"created_at":"2023-05-15T14:54:03.000000Z","updated_at":"2026-06-04T07:15:45.000000Z"},"supply_chain":{"id":2164,"municipality_id":233,"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":null,"exclude":0,"created_at":"2026-04-10T08:53:34.000000Z","updated_at":"2026-04-10T08:53:34.000000Z"},"district":{"id":30,"province_id":8,"name":"Ngaka Modiri Molema","slug":"8-ngaka-modiri-molema","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":1420,"municipality_id":233,"period":"2024-25","equitable_share":244093000,"grants":59967054,"property_rates":78613555,"services_electricity":103921957,"services_water":13528060,"other_revenue":20424651,"own_revenue":230840733,"total_revenue":534900787,"repairs_and_maintenance_as_of_ppe_at_carrying_value":0.6,"total_infrastructure_grants":52609000,"total_property_plant_and_equipment_at_carrying_amount":702694088,"repairs_and_maintenance_total":3887924,"investment_property_carrying_amount":42071024,"infrastructure_assets_at_carrying_amount":601708068,"repairs_and_maintenance_as_of_ppe_with_investment_property":0.5,"exclude":0,"created_at":"2026-04-10T10:04:28.000000Z","updated_at":"2026-06-02T09:33:57.000000Z","total_grants":304060054},"assurance":{"id":1246,"municipality_id":233,"period":"2024-25","mc_established":"Yes","mc_instability":"Yes","mc_assurance_level":"Provides limited or no assurance","cfo_appointed":"Yes","cfo_total_months":25,"cfo_months_vacant":0,"finance_vacancy_rate":0,"mm_total_months":24,"mm_vacancy":"Yes","finance_resourcing":"Null","finance_resourcing_concerning":null,"sm_vacancy_rate":0,"overall_vacancy_rate":16,"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":6259,"municipality_id":233,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-30","material_misstatement":"Yes","irregular_expenditure":"Yes","afs_and_ar":"No","asset_management":"Yes","liability_management":null,"budgets":null,"expenditure_management":"No","consequence_management":"Yes","audit_committees":null,"internal_audit":null,"revenue_management":"Yes","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":"2026-04-10T08:51:16.000000Z","updated_at":"2026-04-10T08:51:16.000000Z"},"financial_qualification":{"id":1469,"municipality_id":233,"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":null,"receivables":"A","inventory":null,"other_current_assest":"N","other_current_financial_instruments":null,"payables_and_borrowings":"A","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":"A","contingent_liabilities":"R","other_disclosures":"A","going_concern":null,"criminal_conduct":null,"statement_comparison":"A","revenue_exchange_transactions":"N","revenue_non_exchange_transactions":null,"expenditure":"N","employee_cost":"A","unauthorised_expenditure":"R","irregular_expenditure":"A","fruitless_wasteful_xpenditure":null,"aggregate_misstatements":null,"cash_flow_from_operating_activities":"R","cash_flow_from_investing_activities":"R","cash_flow_from_financing_activities":null,"odi_electricity_losses":null,"odi_water_losses":"N","odi_written_representations":null,"exclude":0,"created_at":"2026-04-10T10:02:24.000000Z","updated_at":"2026-05-12T13:21:10.000000Z"},"waterboard":{"id":1296,"municipality_id":233,"period":"2024-25","0_to_30days":926071,"31_to_90days":1416446,"over_90days":3314583,"total_arrears":4731029,"total_owed":5657100,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":88663,"water_losses_disclosed":"No","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":0,"amount_losses":0,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":4731029,"exclude":0,"created_at":"2026-04-10T10:03:51.000000Z","updated_at":"2026-04-10T10:03:51.000000Z"},"eskom":{"id":1325,"municipality_id":233,"period":"2024-25","0_to_30days":4561063,"31_to_90days":2702050,"over_90days":8166443,"total_arrears":10868493,"total_owed":15429556,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":98632586,"eskom_arrears":10868493,"electricity_losses_amount":61486611,"electricity_losses_percentage":62,"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":2476,"municipality_id":233,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":47636346,"consultant_reason":"Lack of skills","consultant_reason_other_institutions":null,"consultants_ineffective":"Yes","ineffective_reason":"Inadequate review of work","ineffective_reason_other_institutions":null,"financial_statements":"11140015","asset_management":"7920292","accounting_service":"19086692","tax_services":"9489347","other_services":"0","consultant_financial_reporting":"83146383.12","exclude":0,"created_at":"2026-04-10T10:00:19.000000Z","updated_at":"2026-04-10T10:00:19.000000Z"},"material_irregularities":{"0":{"id":8348,"municipality_id":233,"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":"2026-05-11T14:13:30.000000Z","updated_at":"2026-05-11T14:13:30.000000Z","notification_date":"2023-01-18","status_of_mi":"Appropriate action not taken - Decision on Invoking powers in process","status_of_ab":"Not appropriate action - submission to MIU in process","impact_element":"Likely material financial loss"},"1":{"id":8569,"municipality_id":233,"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":"2021-08-25","status_of_mi":"Resolved MI","status_of_ab":"Resolved in prior periods","impact_element":"Substantial harm to public sector institution"},"status_of_ab":1,"total_notifications":2,"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":1,"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 material financial loss"},{"total":1,"impact_element":"Substantial harm to public sector institution"}]},"consequence_management":{"id":1027,"municipality_id":233,"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"}}}