4.3 Financial implications for the provincial department The Head of Department reported that, on average, the provincial department spent between R2 000 to R8 000 per month per stand on rates and taxes and that these figures excluded the costs for the illegally connected services such as water and electricity that the municipality is also charging the department as the owners of the land. Effectively, the department has spent over R300 000 per annum on rates and taxes for the properties illegally occupied. Furthermore, the department pays an average of R100 000 per annum on services used as a result of the illegal services connection at the three areas in question, which cannot be budgeted for as it is not consumption of the Department. It should be noted that these financial figures are for Lenasia only and that, the figures change drastically for the province-wide situational analysis. By May 2012, the department had paid an amount of R197 148.14 in legal fees to contest the matter in court. More costs have been incurred through the appearance of the state attorney in court. Since then it was estimated that the cost would be above R250 000 and continue to rise as more appearances were made in court.