The Gauteng Provincial Treasury is seeking the assistance of professional services to provide training to Gauteng municipalities on municipal budgets and in-year reporting as articulated by the Municipal Budgeting and Reporting Regulations. The training is to include the theoretical legislative background as well as the practical preparation of the annual budget (A-Schedules), adjustment budget (B-Schedules) and in-year reporting (C-Schedules). Municipalities in Gauteng struggle to prepare municipal budgets that are in line with requirements of the legislation, i.e. that is section 18 of MFMA, which funding of the budgets. Whilst some of the municipalities have demonstrated efforts to prepare budgets that comply with MFMA stipulations, the Gauteng Provincial Treasury is obliged to support municipalities to further enhance their efforts in preparation of the municipal budgets. From the past audit outcomes, it was noted that Gauteng municipalities still have matters affecting the credibility of annual budgets indicating that the annual budgets are mostly not funded which is in contradiction of section 18 of the MFMA.