Local government comprises eight metros, 46 district municipalities, and 229 local municipalities totalling to 283 municipalities and 60 municipal entities. The number of municipal entities has increased from 57 to 60 since 2009/10 financial year due to the establishment of four new municipal entities in the following provinces: three in the Eastern Cape, and one in Limpopo and the closure of one municipal entity in the Western Cape. Out of 283 municipalities, 243 municipalities submitted financial statements by 31 August 2011 and out of 60 municipal entities 57 submitted financial statements in the same period. Audits of the consolidated financial statements were completed in 30 September 2011 within the legislated time frame of three months from receipt by the AGSA.