The Committees were told by AG that from the 11 municipalities that received disclaimers it is evident that chief financial officers (CFOs) have not implemented basic accounting practices. AG explained that disclaimer of opinions are expressed when the effect of the limitation is pervasive to the financial statements as a whole. The AG added that this implies that the majority of financial statement items did not pass the test. The AG informed the Committee that only 1 municipality, Richtersveld Municipality, from those visited, had a financially unqualified audit opinion due to the effective use of consultants, and no municipality attained a clean audit opinion.