n IMFO : Official Journal of the Institute of Municipal Finance Officers - Performance measures for municipalities

Volume 5, Issue 1
  • ISSN : 1607-520X



Legislation regulating the affairs of municipalities in South Africa changed considerably in recent years. Municipalities are now bound to measure and report on their performance, both when their budgets are prepared (for the purpose of setting performance target indicators or norms) as well as during and at the end of the financial year. The latter, mainly to indicate to what extent the targets or norms have been met. <br>Some research was completed in the field of performance measures during the early 1990's, but the averages determined seem to be outdated. It is, therefore, necessary to ascertain whether it will be appropriate to calculate revised performance measures or averages for financial and other results

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