The Auditor-General (AG) reported that Moses Kotane Local Municipality had not submitted its 2009/10 annual financial statements as required by the Municipal Finance Management Act No. 56 of 2003 (MFMA). The AG further reported that the majority of the items in the financial statements were qualified due to a lack of sufficient information and appropriate supporting documentation, as well as, non-compliance with the requirements of Generally Recognised Accounting Practice (GRAP) 17. As a result of the lack of supporting documentation, the Special Investigation Unit was conducting investigations.