Minimum Service Delivery Standards Indicators for Local Authorities (Amendment) Regulations, 2026 (No. 1)

The corporate governance section of the 2025 minimum service delivery standards for local authorities has been replaced with a fuller set of indicators, each carrying a 2026 target and a 2030 target.

The headline ratio is spending: 70% of total expenditure must go to service delivery rather than salaries and operational costs, a 70:30 split, supported by an approved IPSAS-compliant programme-based budget with clearly separated budget heads and accrual double-entry accounting. Financial sustainability must reach 80% in 2026 and 100% by 2030, measured through budget adherence, cost-recovery tariffs, billing efficiency, collection of current revenue, arrears reduction, procurement plan adherence and liquidity ratios.

Several indicators are already at 100% for 2026: estates and development planning policies (a current valuation roll, master plan, local development plans, environmental action plan and strategic plan), adherence to mandatory council meetings and policies (resolutions register, full implementation of resolutions, signed minutes, and by-laws covering the 54 urban and 64 rural council mandates), payment of statutory obligations (VAT, PAYE, NSSA, pensions, withholding tax, ZIMDEF, PSIP and bank loans, asset insurance, with compliance certificates kept), and audited accounts — draft financial statements to the Auditor-General within 60 days of financial year end.

Others are phased. Human resources efficiency must reach 75% in 2026 and 90% by 2030, evidenced by a human capital strategy, skills audit, job evaluation, regular salary payment, a code of conduct, performance contracts and appraisals, key HR policies and an approved organogram. Gender mainstreaming is 50% in 2026 and 100% by 2030, requiring a gender policy, a gender desk or focal person, balance of women in middle and senior management, active promotion of employment for people with disabilities, and a monitored gender mainstreaming budget. E-governance is 60% in 2026 and 100% by 2030, requiring an ERP system, ICT equipment, a functional website, social media and interactive platforms, online payments, a call centre, corporate emails, disaster recovery infrastructure, cybersecurity measures and genuine licensed software. Asset management is 70% in 2026 and 100% by 2030, requiring an accurate IPSAS-compliant asset register, traceable asset locations, maintenance records, an electronic asset system and failure risk analysis.

Four new sections follow. The Minister will direct how councils are capacitated through training, and how monitoring and evaluation is done, including quarterly reviews of indicator trends and surveys. Best-performing councils will be recognised and awarded, with separate categories for the best council chairperson or mayor and the best town clerk, CEO or town secretary, judged first at provincial and then at national level, split between urban and rural authorities.

And there are consequences for failure: the Minister will direct penalties for non-compliant and non-performing councils, which are to include written warnings, suspension of travel, downgrading of council status and recommended dismissal.