3.2 On financial management systems, progress made was with regard to the activation of a financial system (SAMRAS) which had been bought and abandoned by the Municipality. A reliable billing system on SAMRAS has been developed. It was reported that accurate annual financial statements were submitted on 31 August 2009. Furthermore, a debt recovery plan was approved and implemented, and all creditors whose payments had been outstanding for more than 120 days were paid. In addition, an improved record-keeping system and a fully integrated payroll was now in place.