seventy seven billion rand which is well up from last year’s sixty eight billion rand financial management at municipal levels must similarly be addressed because this is where basic service delivery occurs in this regard deputy minister what progress is being made to establish internal audits at municipalities in our view it appears highly unlikely that all municipalities will reach the target of unqualified audits by two thousand fourteen it is also apparent that long term remedial action is required across the board to improve financial management and address wayward spending patterns