{"success":true,"code":200,"message":"OK","data":{"id":80,"auditee_id":888,"category":"MUN","created_at":"2023-05-11T17:19:44.000000Z","district_id":12,"exclude":null,"map_url":null,"name":"Garden Route District","parent_id":null,"slug":"9-garden-route-district","status":"Normal","type":"DM","required_intervention":1,"unqualified_opinion_misstatements":"No","updated_at":"2026-05-15T13:14:37.000000Z","audit_opinions":[{"id":7177,"municipality_id":80,"period":"2024-25","engagement":"FA","opinion_evaluation":"Unchanged","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":null,"exclude":0,"created_at":"2026-04-10T08:50:48.000000Z","updated_at":"2026-04-10T08:50:48.000000Z"},{"id":6904,"municipality_id":80,"period":"2023-24","engagement":"FA","opinion_evaluation":"Unchanged","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":null,"exclude":0,"created_at":"2025-03-07T10:04:06.000000Z","updated_at":"2025-03-07T10:04:06.000000Z"},{"id":6630,"municipality_id":80,"period":"2022-23","engagement":"FA","opinion_evaluation":"Unchanged","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":null,"exclude":0,"created_at":"2024-05-16T11:04:28.000000Z","updated_at":"2024-05-16T11:04:28.000000Z"},{"id":6080,"municipality_id":80,"period":"2021-22","engagement":"FA","opinion_evaluation":"Unchanged","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":null,"exclude":0,"created_at":"2023-05-23T21:55:17.000000Z","updated_at":"2023-05-23T21:55:17.000000Z"},{"id":4156,"municipality_id":80,"period":"2020-21","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":null,"exclude":0,"created_at":"2023-05-19T12:54:15.000000Z","updated_at":"2023-05-19T12:54:15.000000Z"},{"id":3880,"municipality_id":80,"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":"A","exclude":0,"created_at":"2023-05-19T12:53:36.000000Z","updated_at":"2023-05-19T12:53:36.000000Z"},{"id":3604,"municipality_id":80,"period":"2018-19","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":"N","exclude":0,"created_at":"2023-05-19T12:52:59.000000Z","updated_at":"2023-05-19T12:52:59.000000Z"},{"id":6354,"municipality_id":80,"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":"A","exclude":0,"created_at":"2023-05-23T21:55:50.000000Z","updated_at":"2023-05-23T21:55:50.000000Z"}],"expenditures":[{"id":2803,"municipality_id":80,"period":"2024-25","irregular_expenditure":37470911,"irregular_expenditure_balance":43972712,"unauthorised_expenditure":20930486,"unauthorised_expenditure_balance":21426918,"wasteful_expenditure":95867,"wasteful_expenditure_balance":95867,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2026-04-10T09:59:34.000000Z","updated_at":"2026-04-10T09:59:34.000000Z"},{"id":2530,"municipality_id":80,"period":"2023-24","irregular_expenditure":35064793,"irregular_expenditure_balance":35158500,"unauthorised_expenditure":11965380,"unauthorised_expenditure_balance":18908782,"wasteful_expenditure":91735,"wasteful_expenditure_balance":149141,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2025-03-07T10:07:08.000000Z","updated_at":"2025-03-07T10:07:08.000000Z"},{"id":2256,"municipality_id":80,"period":"2022-23","irregular_expenditure":16566596,"irregular_expenditure_balance":36419843,"unauthorised_expenditure":6943402,"unauthorised_expenditure_balance":6943402,"wasteful_expenditure":57406,"wasteful_expenditure_balance":57406,"ue_qualified":null,"fwe_qualified":null,"ie_qualified":null,"exclude":0,"created_at":"2024-05-16T11:09:07.000000Z","updated_at":"2024-05-16T11:09:07.000000Z"},{"id":1963,"municipality_id":80,"period":"2021-22","irregular_expenditure":19751778,"irregular_expenditure_balance":27420232,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":399800,"wasteful_expenditure_balance":0,"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":1703,"municipality_id":80,"period":"2020-21","irregular_expenditure":25154016,"irregular_expenditure_balance":32721262,"unauthorised_expenditure":1367435,"unauthorised_expenditure_balance":1367435,"wasteful_expenditure":0,"wasteful_expenditure_balance":0,"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":1232,"municipality_id":80,"period":"2019-20","irregular_expenditure":53617575,"irregular_expenditure_balance":61184821,"unauthorised_expenditure":34235373,"unauthorised_expenditure_balance":35263003,"wasteful_expenditure":887,"wasteful_expenditure_balance":887,"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":1233,"municipality_id":80,"period":"2018-19","irregular_expenditure":160189803,"irregular_expenditure_balance":167757049,"unauthorised_expenditure":18609403,"unauthorised_expenditure_balance":19713436,"wasteful_expenditure":48468,"wasteful_expenditure_balance":774511,"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":1234,"municipality_id":80,"period":"2017-18","irregular_expenditure":56815383,"irregular_expenditure_balance":96062717,"unauthorised_expenditure":28300572,"unauthorised_expenditure_balance":29100860,"wasteful_expenditure":18886,"wasteful_expenditure_balance":1857935,"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":1732,"municipality_id":80,"period":"2024-25","percentage_underspending":0,"underspend_threshold":"No","maintenance_spend":5030387,"percentage_maintenance_spend":5.5,"internal_control_assessment":"Good","record_keeping":"Good","dm_controls":"Good","year_end_reporting":"Concerning","monitor_compliance":"Concerning","exclude":0,"created_at":"2026-04-10T08:52:28.000000Z","updated_at":"2026-04-10T08:52:28.000000Z"},"it_control":{"id":1608,"municipality_id":80,"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":"2026-04-10T08:54:32.000000Z","updated_at":"2026-04-10T08:54:32.000000Z"},"financial_health":{"id":1582,"municipality_id":80,"period":"2024-25","material_findings":null,"creditor_payment_period":34,"debtor_collection_period":55,"eskom_arrears":0,"debt_irrecoverable":"64.00","deficit_realised":"Yes","deficit_realised_amount":26407924,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":32,"expenditure_next_budget":"32","expenditure_next_half_budget":"32","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":1.63,"exclude":0,"created_at":"2026-04-10T10:01:53.000000Z","updated_at":"2026-06-03T08:31:55.000000Z"},"root_cause":{"id":2520,"municipality_id":80,"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":497,"municipality_id":80,"households":0,"population":0,"unemployment_rate":0,"youth_unemployment_rate":0,"water_access":0,"electricity_access":0,"refuse_removal":0,"flush_toilet":0,"exclude":0,"created_at":"2023-05-15T14:54:04.000000Z","updated_at":"2026-04-24T09:44:03.000000Z"},"supply_chain":{"id":2026,"municipality_id":80,"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":"2026-04-10T08:53:23.000000Z","updated_at":"2026-04-10T08:53:23.000000Z"},"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":1472,"municipality_id":80,"period":"2024-25","equitable_share":182224000,"grants":15852297,"property_rates":0,"services_electricity":0,"services_water":0,"other_revenue":261198832,"own_revenue":261198832,"total_revenue":459275129,"repairs_and_maintenance_as_of_ppe_at_carrying_value":1.8,"total_infrastructure_grants":0,"total_property_plant_and_equipment_at_carrying_amount":273544795,"repairs_and_maintenance_total":5030387,"investment_property_carrying_amount":65730481,"infrastructure_assets_at_carrying_amount":91580438,"repairs_and_maintenance_as_of_ppe_with_investment_property":1.5,"exclude":0,"created_at":"2026-04-10T10:04:29.000000Z","updated_at":"2026-06-02T09:33:59.000000Z","total_grants":198076297},"assurance":{"id":1099,"municipality_id":80,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides assurance","cfo_appointed":"Yes","cfo_total_months":24,"cfo_months_vacant":0,"finance_vacancy_rate":5,"mm_total_months":99,"mm_vacancy":"Yes","finance_resourcing":"Good","finance_resourcing_concerning":null,"sm_vacancy_rate":0,"overall_vacancy_rate":5,"mm_months_vacant":0,"mpac_established":"Yes","ia_established":"Yes","ac_established":"Yes","exclude":0,"created_at":"2026-04-10T09:58:58.000000Z","updated_at":"2026-04-10T09:58:58.000000Z"},"audit_outcome":{"id":6073,"municipality_id":80,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-29","material_misstatement":"No","irregular_expenditure":"No","afs_and_ar":"No","asset_management":"No","liability_management":null,"budgets":null,"expenditure_management":"No","consequence_management":"No","audit_committees":null,"internal_audit":null,"revenue_management":"No","performance_management":"No","grants":null,"procurement_management":"No","hr_management":"No","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":"2026-04-10T08:51:08.000000Z","updated_at":"2026-04-10T08:51:08.000000Z"},"financial_qualification":{"id":1349,"municipality_id":80,"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":"2026-04-10T10:02:22.000000Z","updated_at":"2026-04-10T10:02:22.000000Z"},"waterboard":{"id":1348,"municipality_id":80,"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,"water_losses_disclosed":null,"essential_service_provider_of_water_yn":"No","percentage_water_losses":0,"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":1377,"municipality_id":80,"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":"2026-04-10T10:04:12.000000Z","updated_at":"2026-04-10T10:04:12.000000Z"},"consultant":{"id":2352,"municipality_id":80,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":1578189,"consultant_reason":"Lack of skills and vacancies","consultant_reason_other_institutions":null,"consultants_ineffective":"No","ineffective_reason":null,"ineffective_reason_other_institutions":null,"financial_statements":"0","asset_management":"0","accounting_service":"1578189","tax_services":"0","other_services":"0","consultant_financial_reporting":"27307943.5","exclude":0,"created_at":"2026-04-10T10:00:15.000000Z","updated_at":"2026-04-10T10:00:15.000000Z"},"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":889,"municipality_id":80,"period":"2024-25","investigation_into_allegations":0,"scm_findings_reported_to_investigation":0,"findings_on_consequence_management":0,"disciplinary_board_not_established":0,"disciplinary_board_not_properly_constituted":0,"created_at":"2026-04-10T10:03:02.000000Z","updated_at":"2026-04-10T10:03:02.000000Z"}}}