4. Comments by Stakeholders 4.1 National and Provincial Treasury The National Treasury told the Committee that municipalities are not showing any signs of improving and as a result, these municipalities keep on receiving adverse and/or disclaimer audit opinions. The Committee was further told that basic accounting skills are being offered to CFO but there is no change in the Auditor General's (AG) report. The National Treasury questioned the credibility of the figures that were presented by municipalities. The reason given for this was that presented figures did not match the figures that were submitted by municipalities to the Provincial and National Treasuries.