. The vacancies at the level of municipal manager and senior management have the biggest impact on the audit outcomes. Officials are directed to act in these positions until the vacancies are filled, but at 21 percent of the auditees it was noted that acting periods were longer than the accepted benchmark of six months. When the person act in a position tend to not take the full responsibility, functions and powers of the post, with a lower commitment to the deliverables as a result of the temporary nature of the position;