MMLM reported that a budget and treasury office had been established but that it was under-staffed. The existing organisational structure was approved in 2003 and the officials need training in Microsoft Excel, MFMA and GRAP. The annual financial statements for the 2007/08 financial year had not been submitted due to challenges experienced with the conversion from Institute of Municipal Finance Officers (IMFO) to General Recognized Accounting Practices (GRAP). MMLM reported that it has complied with the submission of the section 71 and conditional grants reporting requirements as at 31 March 2010.