Municipal audit outcomes tell us a story of local government finances – how South Africa’s 257 municipalities spend public money. If they get value for money when buying goods and services. Whether what they buy with this public money – repairing a municipal road or construction of a new storm water system– gets delivered. The report also tells us whether municipalities are taking the necessary steps to collect revenue from residents and businesses in the form of property rates and charges for water, electricity and refuse services, maintain water and sanitation infrastructure and are paying entities they owe, like Eskom and the different water boards.