The PoG argued that its under-spending emanated from a number of challenges, i.e. ten municipalities had sent their invoices except for Emfuleni and Kungwini municipalities; some properties were continually moving from one Council to another; municipalities themselves did not have all the information and town planners had to be consulted to get the correct information; there was a challenge regarding personnel capacity; municipalities were unable to identify ownership due to properties belonging to other provinces, different Institutions and the national government; municipal valuation roll out was not completed; and there was no automatic interfacing between Basic Accounting System and iE-works system. However, training of staff on utilization of iE-works system was a continuous exercise. The POG reported that service level agreements were being developed to enhance relationship management.