Most municipalities do not have either an internal audit, audit committee and/or budget and treasury office. Even worrying, most of the municipalities who have any of the afore-mentioned committees or offices are not functional. The Committees are of the view that these municipalities are in gross violation of the Municipal Finance Management Act (MFMA). The Committees advise these municipalities to include, in their municipal turnaround strategies, plans to establish the afore-mentioned committees or offices as per the MFMA.