The Principle of Municipal Spending vs. Service Delivery
Year Published 2025
Business unit: External Contributors
Resource type: Research reports
File type: Image
Theme(s): Economic Development, Finance
Description
In this thought-provoking presentation from the “The Principle of Municipal Spending vs. Service Delivery” webinar Zinzi Mphahlele, Manager of Budget and Reporting at Polokwane Municipality, shared real-world insights on aligning municipal budgets with impactful service delivery.
Drawing on her 17+ years in municipal finance, Mphahlele introduced the “R12 Analogy” a simple yet powerful tool that explains how each rand in a municipality’s budget should be billed, collected, and used each month to serve communities effectively.