The AG office reported that the financial statements for the 2009/10 financial year were submitted late due to administration challenges. The municipality then undertook to address and correct prior year misstatements, before implementing the GRAP conversion. Despite the appointment of consultants and the AG's interactions, the compilation of the financial statements took longer than anticipated and the final adjusted financial statements for the 2009/10 financial year were only submitted for audit purposes on the 1 July 2011.