The AG's office addressed the PLM on some of the issues that requires attention and proposed corrective measures that will assist towards clean audit opinion, including key controls like: Segregation of duties, physical security of assets; supervision and monitoring; comparison and reconciliation; personnel and performance information. The PLM received a disclaimer audit opinion in 2006-07. However, the municipality was not audited in 2007-08, due to the unavailability of its annual financial statements. This was mostly as a result of lack of accounting capacity and skills to deal with technical accounting issues. The lack of routine reconciliations of balances and accounts by officials, lapses in the control activities as well as inadequate monitoring were also factors contributing to the unavailability of annual financial statement and audit outcome.