4.1. The Auditor-General presented the consolidated local government 2009- 10 audit outcomes in municipalities and municipal entities as at 31 January 2011.The presentation focused on a provincial analysis of audit outcomes in municipalities and municipal entities; movements in financial-statement-qualification findings; predetermined objectives with respect to findings in the report; findings on compliance with laws and regulations; unauthorised, irregular, fruitless and wasteful expenditure; the impact on audit outcomes of management; assistance provided by consultants; findings on information systems audits; municipalities and municipal entities with funding concerns; an analysis of drivers of improved audit outcomes; an assessment of commitments from key role-players, and areas of focus needed from national key role-players to address audit outcomes at the time of the audit.