5.2 The Municipality's failure/neglect and or refusal to adhere and implement controls and measures put in place by the Administrator, more specifically an expenditure control system, resulted in the PEC having to resolved on the 30 March 2011 to extend the Administrator's terms of reference in undertaking the function assumed by the PEC. This included the fiscal and financial management function, specifically to replace the Acting-Municipal Manager and the CFO as signatory on the municipal banking account.