n IMFO : Official Journal of the Institute of Municipal Finance Officers - Performance management - a different view

Volume 10, Issue 1
  • ISSN : 1607-520X



Our view is that performance management starts with the Integrated Development Plan (IDP) and that the cycle for the year ends with the oversight report of the council The general challenge that we experience is that municipalities run their IDP, Budget and performance processes in silos which leads to poor integration. I reviewed the IDP, budget and Performance processes of a municipality recently and was not sure whether the documents were from one or three municipalities. It is important that processes are fully integrated, and that objectives set in the IDP are aligned with the municipal budget and the Service Delivery and Budget Implementation Plan (SDBIP) as well as with other performance processes and systems.

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