The 2017-18 Auditor-General, AG, audit outcomes revealed a reduction in the number of clean audits and that the municipalities with unqualified financial statements decreased from 61% to 51%. About 63 municipalities regressed in their results and only 22 municipalities improved. There has been a high level of noncompliance with key legislation since 2011-12, about 81%. It was also revealed that there was R907 million paid to consultants to assist with preparation of financial statements and only 9% of municipalities could provide financial statements without material misstatements.