Debt impairment and debt written off: The municipality wrote off bad debt amounting to three hundred and ninety million Rand (R390 million) during the year which represents thirty eight (38) percent of the debtor's book. Management were unable to proof that any steps were taken to recover any of the bad debts written off. Included in the bad debt written off were accounts amounting to eight hundred thousand Rand (R800 000) that belongs to councillors and officials of the municipality.