(a)(i) How many and (ii) which municipalities in each province failed to pay the Auditor-General of South Africa (AGSA) for services rendered in the (aa) 2011-12 and (bb) 2012-13 financial years and (b) in each case, (i) what are the (aa) amounts owed to the AGSA by the specified municipalities and (bb) reasons for the outstanding payments and (ii) what steps are being taken to recover the funds owed to the AGSA?