6. Recommendations The Select Committee on Appropriations and the Select Committee on Finance, after careful consideration of the service delivery and financial performance of the above-selected municipalities in the Northern Cape, recommends that the National Council of Provinces considers the following: . That the National Department of Cooperative Governance and Traditional Affairs, the National Treasury, and the National Department of Labour should monitor and evaluate the skills of people employed at municipalities in order to ensure that people with relevant skills are employed in key positions in the areas of finance, engineering and other technical fields; . That the National Department of Cooperative Governance and Traditional Affairs and the National Treasury should contribute to the Municipal Turnaround Strategy by developing tools that are going to assist municipalities to comply with all provisions of the Municipal Finance Management Act; . That the National Department of Cooperative Governance and Traditional Affairs and the Presidency should develop rules and procedures on how the provincial and national departments must fully and actively participate in the Integrated Development Plans (IDPs) of the municipalities and ensure that IDPs are aligned to the Provincial Growth and Development Strategy (PGDS); . That the National Treasury and the National Department of Cooperative Governance and Traditional Affairs should develop programmes aimed at assisting municipalities (especially low-capacity municipalities) with the conversion from the Institute of Municipal Finance Officers to the Generally Recognised Accounting Practice reporting systems; . That the National Department of Cooperative Governance and Traditional Affairs and the National Department of Public Service and Administration should ensure that municipal and other government's officials are banned from doing business with any municipality in the country; . That the National Treasury and the National Department of Cooperative Governance and Traditional Affairs should contemplate creating a conditional grant aimed at providing municipalities with funds to acquire skills and finance water pipes replacement projects; . That the National Department of Cooperative Governance and Traditional Affairs and the National Department of Labour should review the use of consultants by municipalities with an aim of finding a solutions to capacity constraints of municipalities; . That the National Department of Cooperative Governance and Traditional Affairs and the National Treasury should ensure that the plans to establish internal audits, audit committees, and budget and treasury offices are included by municipalities in their municipal turnaround strategies; and . That the National Department of Cooperative Governance and Traditional Affairs, in consultation with relevant stakeholders, should review salaries, qualifications and experiences, and the number of employees in scarce skills areas and other areas with an aim to determine if the appropriate number and skills of officials are employed at municipalities. A special focus should be dedicated to low-capacity municipalities.