The Provincial Department of Local Government and Traditional Affairs reported that it has subsidized municipality for audit fees and for compensation of employees' fees, but the audit opinions are not improving. As a result of this, the Provincial LoGTA said, a financial recovery plan is being developed by it. The Department of LoGTA added that there is over reliance on consultants who add no value based in terms of the AG reports. The Department of LoGTA further reported that forensic investigations are considered in all municipalities and these municipalities will be visited to discuss forensic fees. With respect to audit fees, Department of LoGTA explained that fees were paid on behalf of the municipalities that had challenges. 4.5 The Development Bank of Southern Africa The Development Bank of South Africa (DBSA) reported that, through the Siyenza Manje programme, it has assisted municipalities by seconding staff (qualified officials) to municipalities. The DBSA reported that seconded staff are assisting municipalities to convert to GRAP. The DBSA assured the Committee and the municipalities that they intend to provide support to municipalities until such time there is improvement in all areas of corporate governance in municipalities.