Debt Collection - The predetermined objective was to improve debt collection by encouraging debtors to comply with payment terms. The target in this regard was set at 30 days for National Government to settle its audit fees. This was achieved as the national government paid its debt in 19 days. The target for Provincial Government to pay its audit fees was also set at 30 days. With regard to debt collection as far as Provincial Government is concerned, this target was not achieved as provincial departments only paid their audit fees it in 59 days rather than the targeted 30 days. Target also was set for the Local Government to improve in paying its audit fees within 90 days (3 months). However, the audit fees of Local Government structures were only paid in 162 days. Moreover, Local Government owes AGSA an amount of R140 million in 2009/10, which accumulates from the 2008/9 financial year.