The Local Government Budgets and Expenditure Review is a valuable resource that assists analysts, policy makers, elected representatives, citizens, academics and practitioners in assessing the impact of government policies and the resources allocated to implement them. It supports Parliament, provincial legislatures and municipal councils in assessing progress made in implementing government programmes funded through the equitable share and conditional grants allocated to municipalities, as well as municipal own revenue raised from local communities. The Review will also assist political office bearers and all South Africans in evaluating future plans for critical municipal services such as water, sanitation, electricity, refuse removal, municipal transport, roads and community and recreational facilities. In this way, the Review serves as both an accountability and future planning document.

Published by the National Treasury.