The CLM did not provide to auditors the clear trail of financial statement and management information needed. Auditors were unable to express audit opinion on the financial statement of the municipality for the year ended 30 June 2007. The municipality was not able to provide supporting information or reasonable explanations for restatement of comparative figures which were stated in the financial statement of 30 June 2008.The municipality was also unable to extract a general ledger from the accounting system that provided sufficient details to allow auditors to apply appropriate audit procedures for all the balances reflected in the annual financial statements. Consequently, auditors could not perform the necessary audit procedures to confirm completeness, accuracy, cut-offs and classification of total revenue and total expenditure in the statement of financial performance. Supporting documentation for receipts and receivables was not submitted to the auditors. There were unreconciled and unexplained figures, which were stated in the annual financial statements. The municipality did not submit an implementation plan, detailing further progress towards full compliance with the Generally Recognised Accounting Practice (GRAP), to the National Treasury and the relevant provincial treasury.