With respect to the MFMA compliance, the EMLM reported that the supply chain management policy was implemented in 2007 and is reviewed every year and approved by the Council. The EMLM added that all three bid committees are established. Furthermore, the Committee was informed that the BTO was established in 2009 and is supervised by the CFO. The EMLM added that the AFS was submitted on time. However, the EMLM informed the Committee that there are two outstanding annual reports to be submitted to the National Treasury. The EMLM further reported that an Internal Audit (IA) exists; Audit Committee services are shared services with the Lukhanji and Sakhisizwe Municipalities. The EMLM said that the annual report was tabled before the Council and adopted. Furthermore, the ELM reported that all grant funds were spent accordingly.