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Estimates of the Provincial Revenue and Expenditure (EPRE) - 2025/26 Financial Year Service Delivery Measures Table 20: Selected service delivery measures for the programme: P4: Financial GovernanceEstimatedperformance Medium-term estimatesProgramme performance measures 2024/25 2025/26 2026/27 2027/28Number of programme performance review sessions convened New Indicator 4 4 4Number of credible Annual Financial Statements (AFS) submitted by PFMA Institutions 24 11 13 13Number of Audited Consolidated Financial Statements submitted to the Legislature 1111Percentage (% ) of Financial Management Accountability Framework (FMAF) standards complied with 70% 85% 85% 85%Number of feedback reports on departmental assessment of risk management processes conducted New Indicator 2 2 2Number of departments assessed for Internal Audit capability 13 13 13 13Number of departments with no material review findings on FIS User Account Management 13 13 13 13 Table 20 above shows service delivery measures for Financial Governance. To improve audit outcomes across the province, the programme will continue to provide technical support to departments on the interpretation and application of accounting standards, ensuring that financial statements are prepared in compliance with the relevant accounting frameworks. Through the monitoring of the Financial Management Accountability Framework (FMAF), which identifies breaches of the Accountability Model Standards, PT will continue to ensure that those entrusted with public funds uphold accountability. These initiatives also contribute to the broader objectives of the Medium-Term Development Plan, specifically the goal of fostering a %u201cCapable, Ethical, and Developmental State.%u201d By reinforcing governance structures, strengthening accountability mechanisms, and promoting ethical leadership, these measures contribute to building an accountable state that upholds honesty, integrity, and ethical conduct. 8.5 Programme 5: Municipal Financial Governance Programme Purpose: Provides support to the achievement of sound and sustainable financial management at municipal level through the provision of technical support, and capacity building in the following areas: budgeting, accounting practices, supply chain management, asset management, as well as MFMA compliance. %uf0b7 Programme Support: Provides strategic leadership in implementing strategies to ensure the programme%u2019s contribution in realising departmental objectives. %uf0b7 Municipal Budget and Institutional Governance: To monitor the implementation of the budgeting frameworks, coordinate, monitor and report on MFMA. %uf0b7 Municipal Accounting and Reporting: To monitor compliance with Financial Management and Annual Reporting Framework, monitor the effective and efficient compliance with Financial Assets and Liability Management, enhance, monitor, and enforce transparent and effective SCM and Asset Management. Table 21: Summary of departmental payments and estimates sub-programme: P5 %u2013 Municipal Financial Governance Outcome Main appropriationAdjusted appropriation Revised estimate Medium-term estimates % change from 2024/25R thousand 2021/22 2022/23 2023/24 2025/26 2026/27 2027/281. Programme Support 14 214 12 044 13 246 22 711 17 076 17 076 19 961 21 258 22 218 16.92. Municipal Budget & Institutional Governance 17 361 19 062 18 708 20 430 19 905 19 905 23 147 25 504 26 667 16.33. Municipal Accounting & Reporting 16 530 18 706 18 929 20 597 20 452 20 452 25 657 27 689 28 951 25.4Total payments and estimates 47 636 50 281 50 883 63 738 57 433 57 433 68 765 74 451 77 836 19.72024/25 Table 21 above shows the summary of payments and estimates per sub-programme from 2021/22 to 2027/28. The expenditure increased from R47.636 million in 2021/22 to a revised estimate of R57.433 million in 2024/25 mainly due to the appointment of contractual personnel for municipal support interventions. In 2025/26, the budget increases by 19.7 per cent to R68.765 million mainly 795