Subsequently, a target is set at 1 per cent to achieve net surplus in 31 March 2015 and thereby increase to 2% for 2015/16 and 2016/17 financial years respectively. Creditors are set to be paid within 45 days from their voucher dates. A target for debt collection in 2014/15 in all national business units is set at 98%-100% for 2014/15 financial year and the outer years respectively. The debts collected from the National Treasury in 2014 for the municipalities of low capacity, the target is set at 100 per cent. Section 23 (6) of the PAA provides that if an audit fee exceeds one per cent of the total current and capital expenditure of such auditee, such excess must be defrayed from the National Treasury's vote provided that the National Treasury is of the view that the auditee has financial difficulty to settle the cost. The target is set at 96 to 98 per cent for debts collected in all provincial business units.