The impact of credible municipal budget planning and implementation on service delivery: a comparative study of two municipalities

Poor service delivery in South Africa is a serious problem.The poor delivery of services by municipalities has left many communities dissatisfied and even led to service delivery protests. The delivery of services to municipalities is financed through municipal budgets and this study evaluated the quality of the municipal budgets of two municipalities with one budget being credible and the other not being credible. Selected municipal conditional grant spending as well as the findings of the Auditor General’s office against each municipality were assessed and compared with each other. The purpose of this study was to assess whether a municipality with a credible budget achieved more of its service delivery targets than one which had a budget which was not credible. The findings of this study were that the municipality with the credible budget performed better, in terms of conditional grant spending and against predetermined objectives, than the municipality with the budget which was not credible. Therefore, more concerted efforts should be made by all relevant spheres of government to improve the quality of municipal budgets as this will ultimately lead to improved service delivery