1.In his 2019 MFMA report, the auditor general noted that 21 municipalities submitted their financial statements late and that unqualified opinions on the financial statements decreased from 61% to51%. What is meant by qualified, unqualified and audit opinions and explain them. 10 marks Question2 In his 2019 report, the auditor general noted that accountability has failed in various municipalities. What are some of these reasons for accountability failures in municipalities? 10 marks