The AG informed the Committees that, in July 2008, Renosterberg Local Municipality changed to a new financial accounting system called the General Recognized Accounting Practices (GRAP). However, due to unforeseen reasons, the implementation of GRAP was not completed by 30 June 2009 -that is a year later. The AG further informed the Committees that by the end of November 2009, the municipality, through a third party, was still expected to perform the following activities: balancing of cashbook, bank reconciliation, debtors' reconciliation and clearing of suspense accounts.