The Molemole Local Municipality did not have an internal audit function in operation throughout the financial year. Significant difficulties were experienced during the audit concerning delays or the unavailability of expected information or the unavailability of senior management. The MoLM did not submit an implementation plan, detailing progress towards full compliance with GRAP, to the National Treasury and the relevant provincial treasury. The MoLM owes audit fees of R167, 216 to the Auditor - General for the financial year in question.