{"success":true,"code":200,"message":"OK","data":{"id":260,"auditee_id":861,"category":"MUN","created_at":"2023-05-11T17:19:45.000000Z","district_id":17,"exclude":null,"map_url":null,"name":"Stellenbosch","parent_id":null,"slug":"9-stellenbosch","status":"Normal","type":"ICM","required_intervention":0,"unqualified_opinion_misstatements":"No","updated_at":"2023-05-11T17:19:45.000000Z","audit_opinions":[{"id":7379,"municipality_id":260,"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":"2026-04-10T08:50:57.000000Z","updated_at":"2026-04-10T08:50:57.000000Z"},{"id":7105,"municipality_id":260,"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":"2025-03-07T10:04:09.000000Z","updated_at":"2025-03-07T10:04:09.000000Z"},{"id":6831,"municipality_id":260,"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":"A","exclude":0,"created_at":"2024-05-16T11:04:30.000000Z","updated_at":"2024-05-16T11:04:30.000000Z"},{"id":6281,"municipality_id":260,"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":"N","exclude":0,"created_at":"2023-05-23T21:55:19.000000Z","updated_at":"2023-05-23T21:55:19.000000Z"},{"id":4357,"municipality_id":260,"period":"2020-21","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":"2023-05-19T12:54:16.000000Z","updated_at":"2023-05-19T12:54:16.000000Z"},{"id":4080,"municipality_id":260,"period":"2019-20","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":"2023-05-19T12:53:38.000000Z","updated_at":"2023-05-19T12:53:38.000000Z"},{"id":3805,"municipality_id":260,"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":"2023-05-19T12:53:01.000000Z","updated_at":"2023-05-19T12:53:01.000000Z"},{"id":6555,"municipality_id":260,"period":"2017-18","engagement":"FA","opinion_evaluation":"Regressed","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":"2023-05-23T21:55:52.000000Z","updated_at":"2023-05-23T21:55:52.000000Z"}],"expenditures":[{"id":2960,"municipality_id":260,"period":"2024-25","irregular_expenditure":10174000,"irregular_expenditure_balance":2870604,"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":"2026-04-10T09:59:41.000000Z","updated_at":"2026-04-10T09:59:41.000000Z"},{"id":2686,"municipality_id":260,"period":"2023-24","irregular_expenditure":12420386,"irregular_expenditure_balance":12431860,"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":"2025-03-07T10:07:10.000000Z","updated_at":"2025-03-07T10:07:10.000000Z"},{"id":2412,"municipality_id":260,"period":"2022-23","irregular_expenditure":38427609,"irregular_expenditure_balance":30129573,"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":"2024-05-16T11:09:08.000000Z","updated_at":"2024-05-16T11:09:08.000000Z"},{"id":2119,"municipality_id":260,"period":"2021-22","irregular_expenditure":45094520,"irregular_expenditure_balance":26402074,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":0,"wasteful_expenditure":4266953,"wasteful_expenditure_balance":4266953,"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":1847,"municipality_id":260,"period":"2020-21","irregular_expenditure":89820222,"irregular_expenditure_balance":99389541,"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":"2023-05-11T18:17:22.000000Z","updated_at":"2023-05-11T18:17:22.000000Z"},{"id":1112,"municipality_id":260,"period":"2019-20","irregular_expenditure":30781737,"irregular_expenditure_balance":63548476,"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":"2023-05-11T17:20:21.000000Z","updated_at":"2023-05-11T17:20:21.000000Z"},{"id":1113,"municipality_id":260,"period":"2018-19","irregular_expenditure":52956227,"irregular_expenditure_balance":44302774,"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":"2023-05-11T17:20:21.000000Z","updated_at":"2023-05-11T17:20:21.000000Z"},{"id":1114,"municipality_id":260,"period":"2017-18","irregular_expenditure":29275088,"irregular_expenditure_balance":41813016,"unauthorised_expenditure":0,"unauthorised_expenditure_balance":2175,"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":1910,"municipality_id":260,"period":"2024-25","percentage_underspending":3.6,"underspend_threshold":"No","maintenance_spend":74490709,"percentage_maintenance_spend":1.5,"internal_control_assessment":"Good","record_keeping":"Concerning","dm_controls":"Concerning","year_end_reporting":"Concerning","monitor_compliance":"Concerning","exclude":0,"created_at":"2026-04-10T08:52:37.000000Z","updated_at":"2026-06-01T13:05:05.000000Z"},"it_control":{"id":1810,"municipality_id":260,"period":"2024-25","overall_assessment":null,"it_governance":"Good","it_security":"Concerning","it_continuity":"Good","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":1559,"municipality_id":260,"period":"2024-25","material_findings":null,"creditor_payment_period":54,"debtor_collection_period":64,"eskom_arrears":0,"debt_irrecoverable":"46.00","deficit_realised":"No","deficit_realised_amount":0,"net_current_liability_realised":null,"bank_overdraft":null,"liabilities_next_budget":42,"expenditure_next_budget":"42","expenditure_next_half_budget":"42","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":5.52,"exclude":0,"created_at":"2026-04-10T10:01:52.000000Z","updated_at":"2026-06-03T08:31:54.000000Z"},"root_cause":{"id":2497,"municipality_id":260,"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":542,"municipality_id":260,"households":61827,"population":175411,"unemployment_rate":15.2,"youth_unemployment_rate":21.5,"water_access":90.9,"electricity_access":96.9,"refuse_removal":88.8,"flush_toilet":96.8,"exclude":0,"created_at":"2023-05-19T13:07:33.000000Z","updated_at":"2026-06-04T07:15:46.000000Z"},"supply_chain":{"id":2183,"municipality_id":260,"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":"2026-04-10T08:53:37.000000Z","updated_at":"2026-04-10T08:53:37.000000Z"},"district":{"id":17,"province_id":9,"name":"Cape Winelands","slug":"9-cape-winelands","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":1449,"municipality_id":260,"period":"2024-25","equitable_share":215603999,"grants":134351229,"property_rates":530580845,"services_electricity":1026379390,"services_water":209832004,"other_revenue":408134788,"own_revenue":2403969828,"total_revenue":2753925056,"repairs_and_maintenance_as_of_ppe_at_carrying_value":1.2,"total_infrastructure_grants":125997655.6,"total_property_plant_and_equipment_at_carrying_amount":6181407433,"repairs_and_maintenance_total":74490709,"investment_property_carrying_amount":415993471,"infrastructure_assets_at_carrying_amount":4826951844,"repairs_and_maintenance_as_of_ppe_with_investment_property":1.1,"exclude":0,"created_at":"2026-04-10T10:04:29.000000Z","updated_at":"2026-06-02T09:33:58.000000Z","total_grants":349955228},"assurance":{"id":1295,"municipality_id":260,"period":"2024-25","mc_established":"Yes","mc_instability":"No","mc_assurance_level":"Provides assurance","cfo_appointed":"Yes","cfo_total_months":74,"cfo_months_vacant":0,"finance_vacancy_rate":10.1,"mm_total_months":102,"mm_vacancy":"Yes","finance_resourcing":"Good","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":"2026-04-10T09:59:04.000000Z","updated_at":"2026-04-10T09:59:04.000000Z"},"audit_outcome":{"id":6275,"municipality_id":260,"period":"2024-25","engagement":"FA","afs_received_date":"2025-08-31","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":"2026-04-10T08:51:17.000000Z","updated_at":"2026-04-10T08:51:17.000000Z"},"financial_qualification":{"id":1488,"municipality_id":260,"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":"2026-04-10T10:02:25.000000Z","updated_at":"2026-04-10T10:02:25.000000Z"},"waterboard":{"id":1325,"municipality_id":260,"period":"2024-25","0_to_30days":2038931,"31_to_90days":0,"over_90days":0,"total_arrears":0,"total_owed":2038931,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":34441746,"water_losses_disclosed":"Yes","essential_service_provider_of_water_yn":"Yes","percentage_water_losses":31.2,"amount_losses":0,"non_disclosure_comments":null,"incomplete_reason":null,"comments":null,"water_arrears":0,"exclude":0,"created_at":"2026-04-10T10:03:52.000000Z","updated_at":"2026-04-10T10:03:52.000000Z"},"eskom":{"id":1354,"municipality_id":260,"period":"2024-25","0_to_30days":102321563,"31_to_90days":0,"over_90days":0,"total_arrears":0,"total_owed":102321563,"interest_owed":0,"payment_arrangement":null,"bulk_purchases":763604402,"eskom_arrears":0,"electricity_losses_amount":0,"electricity_losses_percentage":5.6,"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":2495,"municipality_id":260,"period":"2024-25","consultant_appointed":"Yes","consultant_cost":599801.1,"consultant_reason":"Lack of skills","consultant_reason_other_institutions":null,"consultants_ineffective":"No","ineffective_reason":null,"ineffective_reason_other_institutions":null,"financial_statements":"355500","asset_management":"244301.1","accounting_service":"0","tax_services":"0","other_services":"0","consultant_financial_reporting":"87265417.83","exclude":0,"created_at":"2026-04-10T10:00:19.000000Z","updated_at":"2026-04-10T10:00:19.000000Z"},"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":1046,"municipality_id":260,"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":"2026-04-10T10:03:05.000000Z","updated_at":"2026-04-10T10:03:05.000000Z"}}}