The AG office reported that, despite the use of consultants to prepare the financial statements due to a lack of such skills in the municipality, the quality of the financial statements has not improved. The majority of the items in the financial statements were qualified either as a result of not adhering to the GRAP requirements (like infrastructure assets, provisions, etc) or due to a lack of sufficient appropriate supporting evidence. In addition to an irregular expenditure of R7.9 million that was incurred in the 2009/10 financial year, there was a limitation placed on the audit of the awarding of tenders amounting to R105.4 million which resulted in a qualification.