Analysing the Concept of Municipal Budgeting and Service Delivery Pattern in a South Africa’s District Municipalit

Abstract

Budget allocation and expenditure patterns in South African municipalities have been a matter of concern as it affects its service delivery. The South African government has clear policies which state that municipalities and municipal officials should be sensitive to community views and problems. The recognition of municipality as a sphere of government enhances the status of municipalities which gives them the role of providing community services. To this end, there is a need for efficacy of financial management and accurate budgeting mechanisms to transform the municipalities into a better place. This accumulation of service delivery and the deteriorating infrastructure has placed a burden on municipal budgets. The inadequate financial management capacity for example, in the area of budgeting skills and its allocation, has given rise to the current ineffective service delivery in municipalities. The inadequacy in the area of budgeting skills and allocation as it affects service delivery motivated this research. The study also investigated how budgetary allocation and expenditure patterns can lead to optimal delivery of services for the benefit of the community it serves. Using SPSS 22.0 this study tested the validity and reliability of the measurement instruments used. Managerial implications of the findings are discussed and limitations and future research directions are indicated.