. all outstanding audit fees owed to the Auditor-General of South Africa by municipalities, be settled within the next six (6) months, . appropriate measures be taken against municipalities that refuse or are reluctant to settle outstanding audit fee accounts, . municipal leadership improves its organisational structure by addressing areas of responsibility and establishing lines of reporting in order to support effective internal control over financial reporting and . municipal leadership and management rectify staff shortages as a matter of urgency. Report to be considered.