The aim for Umkhanyakude District Municipality is to provide a sound, financial structure which will lead to improved service delivery. The overall vision is to make Umkhanyakude District Municipality a champion and role model for all other municipalities in South Africa when it comes to financial management. So to achieve this Umkhanyakude District Municipality have embarked on a strategy plan called OPERATION CLEAN AUDIT. This entails the development of proper, financial management processes followed by financial management policies and procedures to get the basics right. Also, upgrading the Information Technology infrastructure, more especially by integrating Financial Accounting Systems to produce accurate financial reports. Ensuring that the Financial Management Department has competent staff. And last but not least, the provision of adequate training to financial management staff on a regular basis to ensure that they are always up to date with new developments in different, financial management.