The Financial and Fiscal Commission (FFC) generally welcomed the 2011 Division of Revenue Bill but emphasised the following: . Soft targets in health and education budgets should be protected; . Improvements are needed in quality of service and efficient management; . Concern was expressed about the overspending on health and education in the provincial budgets; . Government's decision to directly target the infrastructure backlogs and set time-frames for the process was welcomed, and was in line with their recommendations made in 2002; . The continued strengthening and increased taxation powers afforded to municipalities were supported, but they cautioned against a possible situation where municipalities could impose taxes unconstitutionally; and . They cautioned against the diversion of resources away from priorities, which may not lead to better output.