{"success":true,"code":200,"message":"OK","data":{"id":15,"auditee_id":878,"category":"MUN","created_at":"2023-05-11T17:19:43.000000Z","district_id":12,"exclude":null,"map_url":null,"name":"Bitou","parent_id":null,"slug":"9-bitou","status":"Normal","type":"LM","required_intervention":0,"unqualified_opinion_misstatements":"N\/A","updated_at":"2023-05-11T17:19:43.000000Z","audit_opinions":[{"id":7217,"municipality_id":15,"period":"2024-25","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":"2026-04-10T08:50:51.000000Z","updated_at":"2026-04-10T08:50:51.000000Z"},{"id":6944,"municipality_id":15,"period":"2023-24","engagement":"FA","opinion_evaluation":"Regressed","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":"2025-03-07T10:04:07.000000Z","updated_at":"2026-06-08T12:09:29.000000Z"},{"id":6670,"municipality_id":15,"period":"2022-23","engagement":"FA","opinion_evaluation":"Improved","audit_opinion":"Unqualified with no findings","information_reliable":"No","not_submitted_in_time":"Yes","information_useful":"No","performance_report":"Yes","planning_documents":"Yes","predetermined_objectives":"No","compliance_legislation":"No","quality_performance_report":"A","exclude":0,"created_at":"2024-05-16T11:04:28.000000Z","updated_at":"2025-05-14T06:20:17.000000Z"},{"id":6120,"municipality_id":15,"period":"2021-22","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":"2023-05-23T21:55:17.000000Z","updated_at":"2025-05-14T06:19:33.000000Z"},{"id":4196,"municipality_id":15,"period":"2020-21","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":"2023-05-19T12:54:15.000000Z","updated_at":"2023-05-19T12:54:15.000000Z"},{"id":3920,"municipality_id":15,"period":"2019-20","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":"2023-05-19T12:53:36.000000Z","updated_at":"2023-05-19T12:53:36.000000Z"},{"id":3644,"municipality_id":15,"period":"2018-19","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":"2023-05-19T12:52:59.000000Z","updated_at":"2023-05-19T12:52:59.000000Z"},{"id":6394,"municipality_id":15,"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":"2023-05-23T21:55:50.000000Z","updated_at":"2023-05-23T21:55:50.000000Z"}],"expenditures":[{"id":2747,"municipality_id":15,"period":"2024-25","irregular_expenditure":45501106,"irregular_expenditure_balance":119858980,"unauthorised_expenditure":12534217,"unauthorised_expenditure_balance":12534217,"wasteful_expenditure":282475,"wasteful_expenditure_balance":5529574,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:33.000000Z","updated_at":"2026-04-10T09:59:33.000000Z"},{"id":2474,"municipality_id":15,"period":"2023-24","irregular_expenditure":21875768,"irregular_expenditure_balance":136900583,"unauthorised_expenditure":31763702,"unauthorised_expenditure_balance":31892944,"wasteful_expenditure":1161659,"wasteful_expenditure_balance":5627167,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:07.000000Z","updated_at":"2025-03-07T10:07:07.000000Z"},{"id":2200,"municipality_id":15,"period":"2022-23","irregular_expenditure":175345,"irregular_expenditure_balance":120535850,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":75000,"wasteful_expenditure_balance":4465508,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2024-05-16T11:09:06.000000Z","updated_at":"2024-05-16T11:09:06.000000Z"},{"id":1907,"municipality_id":15,"period":"2021-22","irregular_expenditure":73235043,"irregular_expenditure_balance":226813065,"unauthorised_expenditure":884804977,"unauthorised_expenditure_balance":1231121183,"wasteful_expenditure":0,"wasteful_expenditure_balance":4465508,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-23T23:07:06.000000Z","updated_at":"2023-05-23T23:07:06.000000Z"},{"id":1650,"municipality_id":15,"period":"2020-21","irregular_expenditure":44080048,"irregular_expenditure_balance":226162103,"unauthorised_expenditure":35293700,"unauthorised_expenditure_balance":340635976,"wasteful_expenditure":102577,"wasteful_expenditure_balance":4465508,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2023-05-11T18:17:20.000000Z","updated_at":"2023-05-11T18:17:20.000000Z"},{"id":1182,"municipality_id":15,"period":"2019-20","irregular_expenditure":118566954,"irregular_expenditure_balance":182082055,"unauthorised_expenditure":24406913,"unauthorised_expenditure_balance":305342276,"wasteful_expenditure":3717248,"wasteful_expenditure_balance":4362931,"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":1183,"municipality_id":15,"period":"2018-19","irregular_expenditure":48337016,"irregular_expenditure_balance":64735859,"unauthorised_expenditure":250059499,"unauthorised_expenditure_balance":280935363,"wasteful_expenditure":645683,"wasteful_expenditure_balance":645683,"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":1184,"municipality_id":15,"period":"2017-18","irregular_expenditure":16714207,"irregular_expenditure_balance":16398843,"unauthorised_expenditure":58345112,"unauthorised_expenditure_balance":58345112,"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":1770,"municipality_id":15,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":44166730,"percentage_maintenance_spend":4.5,"internal_control_assessment":"Good","record_keeping":"Concerning","dm_controls":"Concerning","year_end_reporting":"Concerning","monitor_compliance":"Concerning","exclude":0,"created_at":"2026-04-10T08:52:30.000000Z","updated_at":"2026-04-10T08:52:30.000000Z"},"it_control":{"id":1648,"municipality_id":15,"period":"2024-25","overall_assessment":null,"it_governance":"Good","it_security":"Good","it_continuity":"Good","unused_expenditure":null,"expenditure_amount":0,"exclude":0,"created_at":"2026-04-10T08:54:33.000000Z","updated_at":"2026-04-10T08:54:33.000000Z"},"financial_health":{"id":1573,"municipality_id":15,"period":"2024-25","material_findings":null,"creditor_payment_period":42,"debtor_collection_period":56,"eskom_arrears":0,"debt_irrecoverable":"76.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":13,"expenditure_next_budget":"13","expenditure_next_half_budget":"13","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":4.37,"exclude":0,"created_at":"2026-04-10T10:01:53.000000Z","updated_at":"2026-06-03T08:31:54.000000Z"},"root_cause":{"id":2511,"municipality_id":15,"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":488,"municipality_id":15,"households":28916,"population":65240,"unemployment_rate":30.1,"youth_unemployment_rate":37.9,"water_access":89.4,"electricity_access":98.6,"refuse_removal":89.9,"flush_toilet":97.3,"exclude":0,"created_at":"2023-05-15T14:54:04.000000Z","updated_at":"2026-06-04T07:15:46.000000Z"},"supply_chain":{"id":1970,"municipality_id":15,"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":"2026-04-10T08:53:21.000000Z","updated_at":"2026-04-10T08:53:21.000000Z"},"district":{"id":12,"province_id":9,"name":"Garden Route","slug":"9-garden-route","map_url":null,"created_at":"2023-05-11T17:19:43.000000Z","updated_at":"2023-05-11T17:19:43.000000Z","province":{"id":9,"name":"Western Cape","iso":"WC","slug":"western-cape","map_url":null}},"financials":{"id":1463,"municipality_id":15,"period":"2024-25","equitable_share":154144000,"grants":106436361,"property_rates":196254818,"services_electricity":261948456,"services_water":95792290,"other_revenue":144844845,"own_revenue":829005653,"total_revenue":1089586014,"repairs_and_maintenance_as_of_ppe_at_carrying_value":3.1,"total_infrastructure_grants":89639917,"total_property_plant_and_equipment_at_carrying_amount":1414514463,"repairs_and_maintenance_total":44166730,"investment_property_carrying_amount":16093686,"infrastructure_assets_at_carrying_amount":974562754,"repairs_and_maintenance_as_of_ppe_with_investment_property":3.1,"exclude":0,"created_at":"2026-04-10T10:04:29.000000Z","updated_at":"2026-06-02T09:33:59.000000Z","total_grants":260580361},"assurance":{"id":1278,"municipality_id":15,"period":"2024-25","mc_established":"Yes","mc_instability":"Yes","mc_assurance_level":"Provides some assurance","cfo_appointed":"Yes","cfo_total_months":1,"cfo_months_vacant":0,"finance_vacancy_rate":8,"mm_total_months":10,"mm_vacancy":"Yes","finance_resourcing":"Good","finance_resourcing_concerning":null,"sm_vacancy_rate":50,"overall_vacancy_rate":10.8,"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":6113,"municipality_id":15,"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":"No","audit_committees":"N","internal_audit":null,"revenue_management":"No","performance_management":"No","grants":null,"procurement_management":"Yes","hr_management":"Yes","other":null,"afs_submitted_in_time":"Yes","afs_good_quality":null,"findings_consequence_management":null,"environmental_management":null,"fwe_not_prevented":null,"ie_not_prevented":null,"ue_not_prevented":null,"exclude":0,"created_at":"2026-04-10T08:51:09.000000Z","updated_at":"2026-05-20T00:42:37.000000Z"},"financial_qualification":{"id":1298,"municipality_id":15,"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":"N","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":"2026-04-10T10:02:21.000000Z","updated_at":"2026-04-10T10:02:21.000000Z"},"waterboard":{"id":1339,"municipality_id":15,"period":"2024-25","0_to_30days":681759,"31_to_90days":0,"over_90days":0,"total_arrears":0,"total_owed":681759,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":1184079,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":29.6,"amount_losses":0,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":0,"exclude":0,"created_at":"2026-04-10T10:03:53.000000Z","updated_at":"2026-04-10T10:03:53.000000Z"},"eskom":{"id":1368,"municipality_id":15,"period":"2024-25","0_to_30days":27276552,"31_to_90days":0,"over_90days":0,"total_arrears":0,"total_owed":27276552,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":233306071,"eskom_arrears":0,"electricity_losses_amount":0,"electricity_losses_percentage":7,"electricity_losses_disclosed":"Yes","essential_service_provider_of_electricity_yn":"Yes","exclude":0,"created_at":"2026-04-10T10:04:12.000000Z","updated_at":"2026-04-10T10:04:12.000000Z"},"consultant":{"id":2299,"municipality_id":15,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":312050.78,"consultant_reason":"Lack of skills","consultant_reason_other_institutions":null,"consultants_ineffective":"No","ineffective_reason":null,"ineffective_reason_other_institutions":null,"financial_statements":"88339.78","asset_management":"0","accounting_service":"93711","tax_services":"0","other_services":"130000","consultant_financial_reporting":"32372844.25","exclude":0,"created_at":"2026-04-10T10:00:14.000000Z","updated_at":"2026-04-10T10:00:14.000000Z"},"material_irregularities":{"status_of_ab":0,"total_notifications":0,"recently_notified_awaiting_response":0,"follow_up_or_assessment_in_process":0,"appropriate_actions_in_process":0,"resolved":0,"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":[]},"consequence_management":{"id":833,"municipality_id":15,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":0,"findings_on_consequence_management":1,"disciplinary_board_not_established":0,"disciplinary_board_not_properly_constituted":0,"created_at":"2026-04-10T10:03:01.000000Z","updated_at":"2026-04-10T10:03:01.000000Z"}}}