It is important to note some of the gaps pointed out by SALGA around financial and revenue management, in particular, the suggestion that a national intervention for an instrument to write off irrecoverable and untraceable debt(ors) dating more than 90 days is required. In addition, the urgent need to strengthen revenue collection and implementation of credit control systems is also required. All these observations, interventions and suggestions will in varying degrees assist the attainment of Clean Audits by 2014 as well as boosting the Turn Around Strategy.