Nkomazi Municipality used consultants as a result of the lack of expertise, in spite of the fact that most of their critical posts were filled. In other cases, consultants were appointed as the Chief Financial Officers and financial personnel did not have the necessary skills and or capacity to draw up financial statements that complied to GRAP, as well as to draw up and maintain adequate fixed asset registers. Some of the other challenges faced by the NLM included the following: the suspension of the Municipal Manager; poor assets registering; and staff capacity (with a specific focus on the Finance section).