With reference to his reply to question 56 on 2 July 2020, (a) which municipalities are not budgeting, transacting and reporting directly on their core financial systems, but instead are working on Excel spread sheets as referred to in paragraph 2(b)(i) of the reply, (b) what are reasons that each specified municipality has given for the failure to use the core financial systems and (c) which municipalities have persistently not complied with the Municipal Regulations on Standard Chart of Accounts as mentioned in paragraph (2) of the reply?