The internal audit function did not operate in terms of an approved internal audit plan. Significant difficulties were experienced during the audit concerning delays or the unavailability of expected information and the unavailability of senior management. Some of the challenges mentioned by the municipality included: . High turn-over of Chief Financial Officers; . Leave encashment; . Legacy and staff capacity problems; . By-passing of municipality by some mines regarding water supply (they deal directly with Department of Water Affairs), resulting in revenue lost to the municipality; and . Problems with traditional leaders in collection of revenues for services rendered. The CLM reported that it has put in place some of the key internal control systems that there were asked for in the previous audit report. The Audit Steering Committee was established by the CLM and poor filing system has been corrected. It was further reported that whistle blowing and fraught reporting has also been put in place to curb possible corruption.