n IMFO : Official Journal of the Institute of Municipal Finance Officers - Results based budgeting
|Article Title||Results based budgeting|
|© Publisher:||Institute of Municipal Finance Officers (IMFO)|
|Journal||IMFO : Official Journal of the Institute of Municipal Finance Officers|
|Affiliations||1 Ekurhuleni Metropolitan Municipality|
|Publication Date||Autumn 2012|
|Pages||8 - 10|
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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