2.1.4 The AG office (AG) responded to the Committee's questions by stating that most municipalities in Mpumalanga either did not have an audit committee at all, an audit committee was appointed late, or there was an audit committee which was not functional. AG reported that some municipalities in Mpumalanga are sharing audit committees. AG raised concerns that although it consulted some of the municipalities in relation to their auditing requirements, it can not contact all of them and municipalities were not seeking help from AG until it was nearing the external auditing process. Most municipalities lacked proactive plans when it relates to auditing.