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The state of local government in South Africa has been in disarray for sometimes since the dawn of the democratic dispensation. The struggle and challenges of local government includes amongst others, poor financial management practices, of late the culture of not paying for services rendered, and poor basic infrastructure maintenance which at most cause the frustrations of the residents to decide not to pay for services. This book analyses if the introduction of the minimum competency regulations through the Local Government Municipal Finance Management Act, Act 56 of 2003 has brought about the desired results envisaged by the Minister of Finance and the Auditor General at the time (2007). To date, it does seem that the problem is getting worse instead of seeing positive results. What has gone wrong in Local Government. Dr Tibane is trying to analyse through empirical research some of the reasons why the problem is compounding instead of being addressed. He will in the second edition later in 2022 December publish another book to propose major solutions to address the financial mismanagement and lack of controls and measures to curb the challenges.