{"id":"municipal_audit_annual","columns":[{"name":"financial_year","type":["integer","null"]},{"name":"period_kind","type":["string","null"]},{"name":"fund_scope","type":["string","null"]},{"name":"accounting_basis","type":["string","null"]},{"name":"source_report_year","type":["integer","null"]},{"name":"document_type","type":["string","null"]},{"name":"source_url","type":["string","null"]},{"name":"source_pdf_pages","type":["string","null"]},{"name":"opening_balance","type":["number","null"]},{"name":"closing_balance","type":["number","null"]},{"name":"utilized_balance","type":["number","null"]},{"name":"revenue_total","type":["number","null"]},{"name":"expenditure_total","type":["number","null"]},{"name":"operating_excess","type":["number","null"]},{"name":"reported_statutory_excess","type":["number","null"]},{"name":"fund_balance_change","type":["number","null"]},{"name":"operating_reconciliation_difference","type":["number","null"]},{"name":"net_additions_after_adjustments","type":["number","null"]},{"name":"net_statutory_adjustments","type":["number","null"]},{"name":"balance_reconciliation_difference","type":["number","null"]},{"name":"reconciliation_status","type":["string","null"]},{"name":"source_inconsistency_note","type":["string","null"]},{"name":"note","type":["string","null"]},{"name":"afs_reported_balance","type":["number","null"]},{"name":"audit_minus_afs_balance","type":["number","null"]},{"name":"selection_policy","type":["string","null"]}],"empty_values":"CSV empty fields and JSON null mean unavailable; an explicit zero is numeric zero.","source_reference":"Source URL plus page, row, column, or line fields where supplied. Financial columns keep their own budget stages."}