. the South African Local Government Association (SALGA) and the Cooperative Governance and Traditional Affairs (CoGTA) department should assist the Municipalities in ensuring that the administrative systems and the information necessary to prepare budgets (e.g. IDPs) were in place; . Municipal accounting officers should ensure that revenue and expenditure were properly recorded and monitored to ease audit process; . Municipalities should ensure that strengthening corporate governance were a key managerial responsibility to sustainably augment corporate value as one of the missions entrusted to management by the citizens to promote clean governance and achieve clean audit in 2014; . Municipalities should separate oversight from operational execution in a way that promotes delegation of authority while clarifying operational responsibility thereby realizing a more transparent decision-making process; . Respect for autonomy should be affirmed by the Council and the independence of the administration be maintained; . The Municipal Public Accounts Committees should convene to deliberate on important municipal audit issues guided by the basic strategies approved by the Council which ensure that top managers were fully aware of the operational status of the municipality; . All municipalities should establish audit committees and internal audit units as required by the MFMA and capacitate them with respective skills to enhance the Municipal auditing systems; . The internal audit unit, procurement and finance section should ensure gathering of information and maintain conducive environment to the auditing process; . The internal audit units of the municipalities should receive management reports and general reports on the status of task execution, requesting explanation as necessary and viewing significant approval forms and other documents to enable the internal audit unit to take a proactive auditing stance, focussing in particular on legal compliance and the efficiency of the municipal operations; . The municipalities should evaluate their auditing environment to ensure that it has strong audit processes and controls are more conducive to internal and external auditing, especially those of the continuous monitoring systems in place.