In light of the fact that R1,2 billion was spent on consultants in the 2021-22 financial year to audit municipal financial books, (a) what qualitative outcomes have municipalities gained in relation to improved audits, (b) what are the reasons that consultants are hired when municipalities appoint chief financial officers for a similar job despite 59% of financials submitted for auditing which included inaccurate financial statements, (c) what impact would the specified amounts have on the delivery of municipal services and (d) how has the use of consultants improved municipal financial stability?