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Module 6 - Key Budget, Fiscal and Financial Reforms

Module Overview

As part of the urban reforms, the budget, fiscal and financial reforms aim to enable municipalities to contribute to spatial transformation, leading to faster, more inclusive economic growth, and a reduction in poverty, unemployment and inequality. This module on Key Budget, Fiscal and Financial Reforms reflects on best practices in municipalities that have implemented the principles and methodology of aligning strategy, planning and budgeting. The module provides a guideline, together with considerations that make up the strategy-led budgeting process. The module also provides lessons learnt from experience at local government level.

The module covers, inter alia:
•  Budget Reforms, including the Municipal Standard Chart of Accounts (mSCOA) and the Budget Circular
•  Fiscal Reforms and the Local Government Grant Review
•  Financial Reforms, including the National Strategy for Municipal Borrowing, Development Charges, Land Value Capture Support, and the Long-term Financial Model and Strategy

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