With respect to MTAS the Provincial Department reported that only 3 District Municipalities have established oversight committees ie JT Gaetsewe, Frances Baard and Pixley ka Seme. It is unclear why only 3 of the 32 municipalities have established the oversight committees. The two districts ie Frances Baard and Pixley ka Seme were granted 1 and 2 accreditation by the Department of Human Settlements. With respect to service delivery the report did not provide details around the extent of backlogs. A detailed Municipal Infrastructure Grant analysis reveals certain challenges in particular under-expenditure which could be attributed to lack of long term planning. Only 15 of the 32 municipalities have spent above 50% of their MIG allocations and the remaining 17 municipalities have spent less than 50% the lowest spending being Umsobomvu at 0% whilst Keimisberg only spent 12% of their allocation. Some of the problems as cited by COGHSTA include lack of technical capacity, funding not used for intended purposes.