The AG office reported that the financial statements for the 2009/10 financial year were submitted late due to administration challenges and the Section 139 intervention. The Municipality then undertook a commitment to address issues raised by the AG in the audit report for the 2008/09 financial year, before implementing GRAP conversion. Despite the appointment of consultants and the AG's interactions, this process took longer than anticipated and the final adjusted set of the financial statements for the 2009/10 financial year were submitted for audit purposes on the 19 April 2011. It was further reported that, despite the use of consultants to prepare the annual financial statements due to a lack of such skills in the municipality, the quality of the financial statements and the municipality's ability to support and substantiate the disclosed financial data, have not improved. Financial and performance management information was not identified and captured in a format and timeframe to support accurate and reliable financial and performance reporting. The financial statements were subject to material amendments resulting from the audit. Supply chain management and structures were not fully effective.