That involves ensuring that if, based on wasteful, irregular expenditure, the Auditor-General makes a recommendation. If it is not implemented a remedial action is enforced. If it is not implemented a certificate of debt is given to the head of the department. We think that is a step forward in strengthening this institution. All institutions audited by the Auditor-General must pay audit fees. The audit fees are used to pay for the Auditor-General's expenses, fixed assets and to maintain a small surplus as working capital and general reserve. Municipalities and public entities that are in financial distress only have to pay the audit fee up to 1% percent of its current and capital expenditure. The excess amount is payable from the Vote of the National Treasury. About 10% of the income of the