The AG informed the Committees that municipalities were expected to submit their financial statements on 31 March 2010. However, the AG informed the Committees that Phokwane and Renosterberg Local Municipalities did not submit their financial statements. In the prior year, Phokwane Local Municipality also submitted their financial statement after the legislated deadline. The late submission of Phokwane's audit financial statement (AFS) was due to the absence of the CFO without the acting chief financial officers (CFO), accounting difficulties were experienced and the late appointment of a consultant to compile the financial statement further contributed to late submission of financial statements.