(1) Whether, in respect of municipalities which failed to submit financial statements on time for their 2010-11 audit, he has found that any of the officials responsible for this dereliction of duty received performance bonus payments; if not, what is the position in this regard; if so, (2) whether he has found these payments to have been regular; if not, (3) whether he intends to take steps to reverse such payments; if not, why not; if so, what steps?