2.3.2 National Treasury also reported that they had designed training courses aimed at capacitating poor-performing municipalities with financial skills. But National Treasury indicated that the challenge is that relevant officials from municipalities, mostly financial and municipal managers, did not attend workshops/ training sessions. Instead, senior managers send junior officials to capacity building programmes. In addition to formal training sessions prepared for municipalities, National Treasury had prepared circulars and electronic devices. But there is little (if any) evidence that municipalities in Mpumalanga use these educational resources.