3.2.2 Govan Mbeki Local Municipality (GMLM) reported that the municipality had a roll over of R19 million from 2007/08 financial year for the Municipal Infrastructure Grant. GMLM argued that this huge roll-over was as a result of the delay in the approval of the business plan by COGTA and DWEA. GMLM pointed out that it has requested the services of the KPMG Services (Proprietary) limited (KPMG) to perform the internal audit function with the intention that KPMG would transfer skills to GMLM's personnel working with them.