. Audit committee chairperson should meet with the Mayor on monthly basis to discuss the key control document. . Internal auditor should be involved in assessing effectiveness and adequacy of key control of municipality. . Monthly reporting on unauthorised, irregular and fruitless and wasteful expenditure and deviations identified to council. . Monthly financial statements should be accompanied by all supporting schedules and reconciliations and tabled to the audit committee and to the mayor. . Internal processes needs to be put in place to eliminate and identify findings as per regulation 44 of SCM. Awareness would also be created amongst the municipality's staff to encourage compliance with the SCM regulation.