8.14 Administrator: It was reported that apart from redesigning processes and implementing certain policies and procedures by the PIT, the following ongoing issues were still a major challenge confronting the Municipality: . cost containment across the board; . revenue enhancement processes; . management accounting; . performance management processes; and . risk analysis. 8.15 On cash flow, projections were showing signs of recovery, as is reflected by a positive cash flow position of R18, 4 million by the end of October 2010, and an expected upward movement of R3 million at the end of November 2010. However, this requires diligent monitoring to keep the cash flow status in the positive. Furthermore, there is a need for staff training in management accounting, since this is a specialised section where all transactions and operating performance are tracked, traced and analysed. It stands to reason that if this function is aborted and/or does not get the attention it desperately needs, it will come to a standstill.