. That the audit committee chairperson should meet with the Mayor and Council at least on quarterly basis to discuss the key control document. . The audit committee to have the MMC- Finance as a permanent member. . Audit committee to have a presentation to the new Council about the role of the audit committee as an advisory function of the Council. . Internal auditor should be involved in assessing effectiveness and adequacy of key control of municipality. . Monthly reporting on unauthorised, irregular and fruitless and wasteful expenditure and deviations identified to Council.