- A lack of understanding of the accounting requirements;
- Insufficient skill levels to manage the accounting function properly;
- A lack of supervision, monitoring and review of daily activities, resulting in underlying information that is inaccurate or not readily available;
- A lack of supervision and review during the preparation of the annual financial statements; and
- An inappropriate attitude towards accounting discipline in the municipality.
"We, the people of South Africa, Recognise the injustices of our past; Honour those who suffered for justice and freedom in our land; Respect those who have worked to build and develop our country; and Believe that South Africa belongs to all who live in it, united in our diversity.” Preamble to the Constitution of the Republic of South Africa.