The AG reported to the Committees that all municipalities have been engaged including Phokwane Municipality, and Renosterberg Municipality. The AG commented that Phokwane Municipality does not have a CFO and relied on consultants to do day to day financial management. The AG reported that, Renosterberg Municipality has changed its accounting system and has a CFO but basic financial management systems are not adhered to. Both municipalities have been sensitized by their lack of adherence to section 126 and section 136 of the MFMA. The Committees were told by the AG that small municipalities rely on consultants. Furthermore, the AG added that it depends on the degree of the use of consultants but in most cases the municipalities that use consultants at a lesser extent are the ones that show some signs of improvements.