The AG reported that financial statements for the 2009/10 financial year were submitted late as the municipality struggled to complete the GRAP conversion process. It was reported that the audit for the 2009/10 financial year was in process at the time of the Committee engagement with the Municipality. The entity, Moretele Development Agency, has a backlog of audits (for the 2008/09, 2009/10 and 2010/11 financial years).