. The municipalities are neglecting their mandate and are performing the Provincial mandate without service level agreements in place; . The Audit Committee of all municipalities had not addressed the Councils; . The majority of municipalities are not General Recognized Accounting Practices (GRAP) compliant and record keeping is very poor. Non-compliance with GRAP is the main cause of the negative audit opinions that were received by municipalities. The evaluation of assets is the most contributing factor for municipalities not to comply with GRAP;