2.1.3 With respect to municipalities with low capacity, two municipalities (namely, Dipaliseng and Lekwa) received disclaimers, four municipalities (namely, Bushbuckridge, Thaba Chweu, Mkhondo and Msukaligwa) were given a qualified audit opinion and three municipalities (namely, J S Moroka, Emakhazeni and Thembisile) were financially unqualified (with other matters). In this low capacity category and compared to five municipalities of this category in the previous year, only three municipalities obtained disclaimers (namely Dipaliseng, Lekwa and Nkomazi) in the 2008/9 financial year. The general breakdown in accounting systems that occurred in the previous year had not been addressed during the current financial year at Dipaliseng and Lekwa. Nkomazi's financial management deteriorated in the 2008/9 financial year. Furthermore, AG reported that most municipalities lacked leadership drive as well as financial reporting competencies to lift themselves out of the existing difficult situation. Ten municipalities had qualified audit opinions compared to nine municipalities in the previous year. Two municipalities (Msukaligwa and Govan Mbeki), that were previously unqualified, deteriorated to qualifications due to lack of leadership, monitoring and financial skills. However, one municipality (Ehlanzeni) improved to financially unqualified (with other matters) as a result of improved control activities.