With respect to internal controls, the ELM reported that the internal control unit was newly developed and the staff members to be placed on the unit were being trained on internal control for the 2010/11 financial year. The ELM added that a fraud prevention policy is yet to be developed. As a result of an audit report which is a disclaimer of opinion, a service provider has been appointed to assist in it. The ELM further reported that a complete audit action plan has been adopted by the Council and is due to go to the audit committee; the audit committee was established in 2007; the audit unit had been established comprising of a 3 member committee shared with the Chris Hani District Municipality. The ELM added that the audit committee had once addressed the council.