In light of the findings by the Auditor General for the 2019-20 financial year that 156 municipalities appointed consultants to compile financial statements without the transfer of skills to the employees of the specified municipalities for an amount of R1,02 billion, what (a) remedial action has been taken to ensure capacity building in terms of municipal internal audit teams in order to curb the over-reliance on consultants, (b) is the value for money that the specified municipalities received, (c) number of municipalities have been able to use the Municipal Standard Charts of Account and (d) are the root causes for appointing consultants to compile financial statements without transferring the skills to the municipal employees?