. The Auditor-General should immediately during the audit period bring to the attention of the Committee the list of Municipalities that resist to render all reasonable assistance to the AG or the authorised auditor performing the audit to enable the AG or authorised auditor to complete the audit within the applicable timeframes as required by the Public Audit Act. Section 19(1) of the Public Audit Act requires that the auditees must accede free of charge a logical support required for the proper carrying out of the audit and access to office equipment). . The Auditor-General should promptly notify the Committee if a municipality defaults on the payment of audit fees. . The Auditor-General should charge interest on any municipal audit account not paid within 30 days of the date of the account at the rate prescribed in terms of the Prescribed Rate of Interest Act No. 55 of 1975 which provides for calculation of interest on a debt.