 Only a fraction (14% in 2017, 8% in 2018) of municipalities submit clean annual audits to the Auditor-General, and implementation of the AG's recommendations has been lax.By 2018, 45% of municipalities have not implemented all procedures for reporting and investigating transgressions or fraud, while 74% were found to insufficiently follow up on such allegations.Kimi Makwetu suggested holding employees individually accountable, treating recommendations as binding and issuing a certificate of debt to guilty parties.