2.1.2 With respect to municipalities with high capacity, two municipalities (namely, Mbombela and Govan Mbeki) were given a qualified audit opinion and three municipalities (namely, Ehlanzeni, Nkangala and Steve Tshwete) received financially unqualified opinion (with other matters). Out of the municipalities with medium capacity, one municipality (namely, Nkomazi) was given a disclaimer audit opinion and another municipality (namely, Albert Luthuli) received a qualified audit opinion. The other three municipalities (namely, Umjindi, Gert Sibande and Delmas) were given unqualified audit opinion (with other matters).