The National Department of Provincial and Local Government (DPLG) requires financial information from municipalities throughout the country in terms of the Constitution of South Africa 1996 (Act 108 of 1996) are regulations promulgated in Government Gazette no. 18435 dated 14 November 1997, in terms of the Local Government Transition Act1 1993 (Act 209 of 1993), in order to monitor the financial status of municipalities in the nine Provinces.