n IMFO : Official Journal of the Institute of Municipal Finance Officers - Asset management

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



Assets in municipalities exist to support service delivery. Accordingly, asset management is seen as central to providing municipal services in a cost effective, efficient and transparent manner. In this regard, Section 152 of the Constitution states that the prime mandate for Local Government is to provide services in a sustainable manner. Furthermore, The Municipal Systems Act in section 4(2)(d) states that a municipality has the duty to strive to ensure that municipal services are provided to the local community in a financially and environmentally sustainable manner. Hence, good asset management facilitates the provision of services in a financially sustainable manner.

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