n IMFO : Official Journal of the Institute of Municipal Finance Officers - Results based budgeting

Volume 12, Issue 3
  • ISSN : 1607-520X



If a person was to ask a municipality if their budgeting process leads to effective resource allocation, through a process of thorough quantification of proposed programmes, prioritization of these proposed expenditure programmes and clear integration between the budget and the proposed final programmes in the five year IDP and annual SDBIP, the question would most probably be yes, but if the municipality was asked to illustrate the way in which it was to be done, it would possibly be more difficult to answer in cases where only line item budgeting was to be applied.

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