The main purpose of this performance and expenditure review (PER) was to understand how much is being spent on provincial roads, what drives this expenditure, and what is being delivered. The aim was to identify where spending might be inefficient, which could inform policy decisions and improve value for money. The PER aimed to analyse the unit cost per kilometre of provincial roads, taking into account the different costs structures across provinces due to topographical, climatic, soil and other differences.