The National Treasury further reported that the North West municipalities have 11 vacancies for chief financial officers and 14 vacancies for municipal managers. These positions have officials on acting capacities which has an adverse effect on the financial performance of the municipality. The other common challenge in North West municipalities is the increasing number of debtors and poor collection rates either as a result of the high number of indigents, poor implementation of credit control policies and inefficiencies in the billing system. There is also lack of commitment by both the political and administrative leadership, which result in inefficiencies in terms of service delivery.