The National Treasury outlined that provincial departments of Public Works are responsible for the payment of municipal property rates for all departments in a province and that the failure to perform such function may lead to termination or disruption of services such as water and electricity in schools and hospitals. The National Treasury reported that outcomes for this grant have deteriorated since the 2008/09 financial year, where under- spending was approximately R202 million. However, the National Treasury commented that spending on this grant is highly reliant on the rating and billing capacities of municipalities. The National Treasury commented that poor municipal property management, poor billing systems, and late billing negatively affect the province's ability to meet its obligations. Furthermore, the National Treasury said that provinces with former "homeland" government structures within their jurisdiction are particularly negatively affected due to the incomplete rating of properties in these areas. The National Treasury concluded that reasonably accurate baselines going forward are essential before the devolution process can be completed.