10.1 That there has been little progress made by municipalities and sector departments on issues raised by the Committee since its last visit in 2010 except for Kgetlengrivier Local Municipality; 10.2 That expenditure at municipal level does not always correspond with service delivery outputs; 10.3 That most of the municipalities have a problem with revenue collection and the amount billed for electricity cost is less than what municipalities are paying to Eskom; 10.4 That municipalities are not spending conditional grants in terms of their intended purpose. Some municipalities have just invested conditional grants which delays service delivery; 10.5 That municipalities are outsourcing services whereas there are officials employed to carry out those functions; 10.6 That most municipal budgets are not credible; 10.7 That the Committee observed that in Tswaing Local Municipality, the revenue collection rate was low, while the municipality had the potential to collect more than the current rate of 65 per cent; 8. That Tswaing Local Municipality had not spent its conditional grant funds, while the funds had been transferred to the municipality; 9. That some government departments are in arrears with their municipal accounts and in some instances the debt is more than 90 days in arrears; 10.10 That Maquassi Hills Local Municipality was currently incurring fruitless expenditure with regards to the suspended municipal manager. This included the legal cost and the salary of the Municipal Manager; 10.11 That Maquassi Hills Local Municipality has a high wage bill; 10.12 That the delay in payment of municipal' creditors is in non- compliance with the announcement by the President and the Finance Minister that all invoices must be paid within 30 days of receipt in order to avoid unnecessary penalties; 10.13 That Maquassi Hills Local Municipality has an outstanding debt of R56 million with the Development Bank of Southern Africa. Meanwhile there were no arrangements for its repayment; 10.14 That Maquassi Hills Local Municipality had not responded to issues and findings raised by the Auditor General; 10.15 That Maquassi Hills Local Municipality had not acted on the forensic report, which was conducted by the Auditor-General and the investigation that was instituted by the suspended municipal manager. Instead, it suspended the municipal manager on the basis of unauthorised expenditure incurred in this process; 10.16 That the majority of the municipalities were having unauthorised, irregular and, fruitless and wasteful expenditures; 11.17 That, in most municipalities, the usage of allocated funds is not always accounted for; and 11.18 That Ventersdorp and Mafikeng Local Municipalities, should be investigated with reference to the findings in the Auditor Generals audit report.