n IMFO : Official Journal of the Institute of Municipal Finance Officers - Municipal budgeting in uncertain times AND within the confines of rigid legislation!

Volume 15, Issue 3
  • ISSN : 1607-520X



Budgeting is always an uncertain process based on best projections of possible scenarios advised by educated and informed guesses of an uncertain future economy. However when even the potentially certain items like staff increases or fixed tariff goods are undermined during a rigid process stipulated by legislation, budgeting becomes a challenging process. This most certainly is the case for the local government sphere which had to table draft budgets by the end of March 2015. These draft budgets are then published for public comment, where consideration is given to the input by communities, business, the youth and any other interested groups.The final 2015/16 budget is adopted at the end of May 2015 for implementation on 1 July 2015.

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