Whether the National Treasury keeps a record of the debts incurred by municipalities; if not, why not; if so, (a) which municipalities have incurred debts in the (i) 2019-20, (ii) 2020-21 and (iii) 2021-22 financial years, (b) what total amount in debt has been incurred by each specified municipality and (c) what is the current total outstanding debt amount owed by each municipality?