5. Key Findings The Committees have identified that smaller municipalities seriously lack capacity which makes them rely on the use of consultants. Although these smaller municipalities make use of the consultants, there is no evidence that the audit opinion of municipalities that use consultants is improving. Therefore, the Committees are of the view that consultants do not transfer skills to the municipalities that they are assisting. Municipalities, mainly those in rural areas, are experiencing skills flight and shortage, especially in the fields of finance, engineering and similar fields. The Development Bank of Southern Africa is assisting these struggling municipalities but it is too much of a task to be carried out by a single entity and the Committees advise that all sector departments should commit themselves towards assisting these municipalities in carrying out their municipal turnaround strategies.