Johannesburg - The City of Johannesburg has received its second consecutive qualified audit from the auditor general for the 2010/2011 financial year."The bulk of the qualifications raised by the AG concern the city's revenue management system and the consistency of the records used for the billing of customers," city manager Trevor Fowler told media on Thursday."Issues raised by the AG are being addressed to ensure we return to a clean audit status."The city said it was taking steps to strengthen internal control mechanisms, enhance revenue management and improve the consistency of data and records. The period under review related to the previous administration between July 2010 and June 2011.Fowler said the "revenue roadmap", announced in November, would help improve customer service. Among the interventions already in place was a more "customer-centric" approach to billing and revenue issues, a turnaround plan for the revenue system with deadlines, and an oversight system for senior management."The AG's report spells out the areas where we need further improvement," said Fowler."I am confident that with the support of residents, ratepayers and other stakeholders, we will soon receive unqualified audit reports."