The AG outlined the following as the main contributing factors to the negative audit outcomes: . Failure by the CFOs to ensure adherence to basic accounting disciplines at most municipalities; . Lack of Proper Document Management Systems resulting in municipalities not being able to provide documents to support transactions processed in their accounting record; . Ineffective utilization and management of consultants. 11 of the 11 municipalities with disclaimer of opinion used consultants during 2008/09 for day to day accounting functions and/or to compile annual financial statements; . Lack of effective monitoring of the implementation of action plans to address prior year findings. This is largely due to municipalities not having effective internal audit and audit committee structures capable of monitoring management's (Municipal Managers, CFOs and Financial Managers) implementation of action plans and reporting to those charged with governance (Mayors and Councils) progress, highlighting red flags where necessary; and . There was a lack of technical support from Provincial Treasury and the Department of Cooperative Governance and Traditional Affairs (COGTA) due to capacity constraints and skills shortage.