Page 666 - Provincial Treasury Estimates.pdf

Provincial Treasury
budget increases by 187.1 per cent to R7.504 million mainly due to funds ring-fenced for new posts in the

proposed organisational structure.

Transfers and Subsidies decreased from R24.100 million in 2019/20 to a revised estimate of R1.313 million
in 2022/23 due to completion of social infrastructure projects in 2019/20, hence there is no further

allocation over 2023 MTEF.

8.5.1. Service Delivery Measures

Table 24: Selected service delivery measures for the programme: P5: Municipal Financial Governance

Estimated Medium-term estimates
performance
Programme performance measures 2022/23 2023/24 2024/25 2025/26
Number of funded annual budgets adopted by municipalities 32 34 36 36
% expenditure of Municipal Infrastructure Conditional Grants 94% 100% 100% 100%
Percentage reduction of irregular expenditure 60% 75% 100% 100%
Number of municipalities that achieve unqualified audits 24 28 36 36
Percentage of functionality of mSCOA Reporting Modules 60% 75% 100% 100%

Table 24 above shows service delivery measures for Municipal Financial Governance. The programme
will continue to support municipalities to improve financial management (revenue, expenditure, asset and

liabilities) as informed by FMCMM. The support will include the assessment of the budgets of municipalities
followed up by engagements to discuss implementation of recommendations to ensure the tabling of

funded budgets. Furthermore, the programme will continue to assist municipalities with audit improvement
strategies through the analysis of audit action plans and monitoring their implementation, assess internal
audit and risk management plans, and assist with the implementation of mSCoA. Municipalities will also

be supported to reduce irregular expenditure. Conditional grants expenditure, particularly infrastructure
grants, will continue to be closely monitored.

9. Other programme information

9.1 Personnel numbers and costs by programme

Table 25: Personnel numbers and costs

As at As at As at As at As at As at As at
Personnel numbers
31 March 2020 31 March 2021 31 March 2022 31 March 2023 31 March 2024 31 March 2025 31 March 2026
1. Administration 194 177 189 197 203 203 203
2. Sustainable Resource Management 85 83 82 81 83 83 83
3. Asset And Liability 32 30 31 33 33 33 33
4. Financial Governance 97 87 80 87 97 97 97
5. Municipal Financial Governance 76 68 65 62 65 65 65
Direct charges – – – – – – –
Total provincial personnel numbers 484 445 447 460 481 481 481
Total provincial personnel cost (R thousand) 322 350 318 430 319 278 325 242 335 375 355 261 374 919
Unit cost (R thousand) 666 716 714 707 697 739 779
1. Full-time equivalent

649