The PoEC alleged that it was being charged for the municipal services of the tenants in the properties and that these services are reflected on the rates and taxes invoices and municipalities have still not rectified these errors. The PoEC said that the municipalities are charging rates and taxes on un-surveyed land; municipalities can not provide supporting evidence for amounts reflected as outstanding but do not write off these amounts and then raise interest on the same amounts; the Devolution of Property Rates and Taxes Grant became effective on the 1 April 2008 for rates and taxes charged in the municipal financial year 1 July 2008 to 30 June 2009. The PoEC added that this transition from national to provincial was not effectively managed by municipalities as invoices were still sent to national. Furthermore, the PoEC reported that the outstanding balances due by the National Department of Public Works as at 1 July 2008 were not transferred to a separate account by municipalities but were charged to the PoEC. The PoEC reported that it was being charged interest on the outstanding balances of the National Department of Public Works at 1 July 2008.