The Potential Value of Evaluation as Budgeting Tool for South African Municipalities

The paradox around performance in the South African municipalities is undoubtedly exposed by the released reports of the Auditor-General for 2012/13 and Statistics South Africa’s Non-Financial Census of Municipalities, 2013. On the analyses of these reports, it became clear that municipalities could achieve more if stringent measures could be put in place and implemented to ensure that resources are used efficiently and effectively. To that effect, this article argues that monitoring and evaluation (M&E) policy framework should be fully implemented in South African municipalities. This argument emanates from the fact that exorbitant amounts are incurred on fruitless and wasteful expenditure in municipalities. This article then presents a compelling case through which maximisation of expenditure prioritisation in municipalities is warranted. To investigate the concept of expenditure prioritisation, as a principle that municipalities should espouse, the study embarks on literature review as a method deemed suitable to explore the value of evaluation as budgeting tool for South African municipalities. The findings to this investigation, recommended that on-going or process evaluation should be more useful to inform budget decision makers in the provincial and national governments about the required capacity interventions, which could assist to deal with financial weaknesses in municipalities.