n IMFO : Official Journal of the Institute of Municipal Finance Officers - Highlights of the National Budget 2012




It is important for a professional institute such as IMFO and its members to understand the implications of the National Budget of South Africa for the local sphere of government, since service delivery revolves around financial resources that are available. From a brief analysis of the Budget documents the following important matters have been identified for consideration by chief financial officers and their staff, as well as the top management of municipalities.


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