- Fully depreciated assets were still being used by the municipality. - Numerous infrastructural assets were transferred from the former Transitional Local Councils (TLCs) when they were consolidated into Nkomazi local municipality. - These assets were not physically verified to ascertain their existence or location. For example, maps for underground pipes were not provided and as a result the municipality was unable to detect all the underground pipes and correctly add them to the asset register. - The municipality did not have enough capacity to scan the underground pipes and draft the required maps.