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                                    Estimates of the Provincial Revenue and Expenditure (EPRE) - 2025/26 Financial Year Service Delivery Measures Table 23: Selected service delivery measures for the programme: P5: Municipal Financial Governance Estimatedperformance Medium-term estimatesProgramme performance measures 2024/25 2025/26 2026/27 2027/28Number of programme performance review sessions convened New Indicator 4 4 4 Number of municipal annual budgets assessed New Indicator 36 36 36Percentage (% ) expenditure of Municipal Infrastructure Conditional Grants 100% 100% 100% 100%Percentage (% ) reduction of irregular expenditure 100% 75% 75% 75%Number of municipalities achieving unqualified auditing opinion New Indicator 25 30 36Percentage (% ) performance on mSCOA assessment criteria 100% 80% 85% 90%Table 23 above shows service delivery measures for Municipal Financial Governance. The Programme aligned its indicators with the Provincial Medium-Term Development Plan (P-MTDP) objective of building a %u201cCapable, Ethical, and Developmental State.%u201d This objective seeks to strengthen governance, enhance accountability, and promote ethical leadership between government and citizens. Five key indicators contribute to achieving this goal: the percentage performance on the mSCOA assessment criteria, the number of municipalities obtaining an unqualified audit opinion, the number of municipal annual budgets assessed, the percentage reduction in irregular expenditure, and the percentage expenditure of Municipal Infrastructure Conditional Grants. The programme is responsible for monitoring conditional grant expenditure, with a particular focus on municipal infrastructure grants. 797
                                
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