Billing for municipal services is so inefficient that billions of rands are being lost to cities and towns throughout the country, with some small municipalities being devastated by the lack of the income to which they are entitled. Johannesburg and Tshwane are among the worst hit of the big metros, with the capital city failing to collect R1-billion invoiced during the past financial year.In Johannesburg - the country's economic hub - revenue collection is just as bad.A report to the council in May showed that all of the city's agencies had failed to reach their collection targets.Joburg Water collected R481-million - an average year-to-date payment of 79.7% against a budgeted 92.9%.City Power collected only R130-million, an average year-to-date payment level of 83.6% against a budgeted 96%.Pikitup collected only R44-million - 77% as against a budgeted 91%.Most of Tshwane's problem comes from its failure to collect payments for electricity.It is owed R658-million as a result of more than 24000 electricity accounts not being invoiced.Tshwane attributes its loss of revenue to incorrect meter readings, damaged meters and meters being inaccessible to readers.The SA Local Government Association said municipalities did not have systems capable of billing consumers efficiently."Inaccuracy of data, and a lack of technology and systems capable of facilitating effective billing, are the reason for billing problems," said association spokesman Sivuyile Mbambato.Local government watchdog Municipal IQ said the computer systems used by cities to invoice ratepayers were to blame."In Johannesburg, the stress has come from introducing a new system. Other municipalities have also struggled with this process, which is a massive and expensive undertaking," said municipal IQ economist Karen Heese...