The lack of structure and uniform guidelines have been identified as major reasons for the ambiguity and lack of transparency regarding the functioning of the municipalities. A Model Municipal Fiscal Responsibility and Budgetary Management Act (Municipal FRBM Act) needs to be drafted drawing lessons from international good practices, e.g, the South African Municipal Fiscal Powers and Functions Bill. The Municipal FRBM Act will aim to establish standards for fiscal empowerment, processes, transparency and accountability for the city governments. The Model Municipal Fiscal Responsibility and Budgetary Management Bill intends to include standards and structures on fiscal empowerment, processes, transparency and accountability.