Given that the Auditor-General has reported that a total of 268 material irregularities on noncompliance and suspected fraud in municipalities resulted in R5,2 billion material financial losses in the 2021-22 financial year, and noting reports that 61 accounting officers in municipalities did not take appropriate action when the Office of the Auditor-General notified them of the material irregularities, which included referring matters to public bodies for further investigations, (a) what measures has her department put in place in collaboration with the National Treasury to ensure that municipalities hold such officers accountable and (b) how will her department ensure that the same mistake is not repeated in the financial years to come?