5.2 An action plan was compiled that details the road map which was followed for the compilation of the Annual Financial Statements (AFS). The cash flow situation has been improved which has contributed to a positive bank balance. The billing of consumers has resumed since the process was stopped in July 2009. 5.3 The Municipality has developed a revenue enhancement strategy that includes data cleansing, to ensure that the rates bills that are distributed are not returned as undeliverable. The strategy included the following: customer data cleansing; valuation roll; town planning and zoning services; indigent registration and ICT infrastructure update.