Assignment task: On 31 May 2023, the Auditor-General, Tsakani Maluleke, released the Consolidated General Report on Local Government Audit outcomes for the 2021-22 financial year. Despite ongoing challenges with unauthorised, irregular, fruitless, and wasteful expenditure (UIFW) in municipalities, only 38 out of 257 obtained clean audits. The Constitutional provisions of Section 100 and Section 139 play crucial roles in the oversight and intervention of activities in different spheres of government. Using relevant examples, analyse and explain the stages of the process of intervention that are used in the oversight of provincial and local spheres of government.