MLM reported that their internal audit unit had been established by the Municipality. This unit reports directly to the accounting officer (Municipal Manager) and had been established due to a serious lack of capacity that was identified in the unit in the 2008/09 financial year. With the assistance of the Development Bank of Southern Africa (DBSA) finance secondee, the Municipal Manager has revitalized the internal audit unit. It was reported that the internal audit unit was better capacitated and functional in the 2009/10 financial year and, as a result, the unit accomplished some work in certain areas. It was reported that R28 million (33 per cent) was allocated from the Municipality's overall budget for salaries. The Municipality was dependant on capital grants and on operational grants.