The Committee recommends the following: . The Nkomazi Local Municipality should assess whether the ongoing use of consultants for accounting -related services is the most economical and effective way of addressing their needs, also taking into account the need for continuity and sustainability of the function the consultants are engaged to perform; . The Nkomazi Local Municipality should ensure that consultants transfer skills to build sustainable finance department; and . The Mayor and Municipal Manager of the Nkomazi Local Municipality, with the assistance of the provincial treasury, should monitor and evaluate the effectiveness of the services rendered by consultants with reference to the audit outcomes and transfer of skills.