The Provincial audit outcome showed a regression in the provincial departments, public entities and municipalities. The professional services of the PricewaterhouseCoopers had been procured to provide technical support to the intervention department and two other departments to improve the audit outcomes and thereby contribute towards the 2014 clean audit drive. During the financial year 2011/12, the Province's 14 municipalities had disclaimers, 12 had qualified audit reports and one with adverse audit opinions. The Provincial Treasury had noted this trend and had restructured the MFMA support team to improve support provided to the municipalities. Dedicated MFMA support teams have now been established to support a particular district and its local municipalities. There had been improved cooperation between CoGHSTA, the Provincial Treasury and the MFMA teams. 11. Expenditure trends