Most municipalities, especially the low-capacity municipalities, are struggling to convert from the Institute of Municipal Finance Officers to the Generally Recognised Accounting Practice reporting systems due to both financial and human resources capacity constraints. These capacity constraints have led to many of these municipalities to be given a disclaimer audit opinions by the Office of the Auditor-General. Therefore, with the assistance from the National Treasury and the Department of Cooperative Governance and Traditional Affairs, these municipalities should be encouraged to include solutions to these financial reporting challenges in their municipal turnaround strategies for the Operation Clean Audit Report (OPCAR) campaign.