6.2.1 Capacity of municipalities Municipalities often submitted invoices late, or not at all. In addition, incorrect billing occurred as a result of incorrect valuations of property. Informing municipalities of the mistakes and waiting on revised valuations resulted in late payment. The province had also given its projected expenditure figures to National Treasury based on submissions by municipalities, only to find that the invoices ultimately received were less than originally indicated by municipalities, leading to further under- spending.