Research paper · research paper ·
GTAC
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.
Abstract excerpted from the publisher page during the weekly research-corpus refresh. The full paper lives at the source.
Indexed in SA Policy Space from the publisher feed. The full paper, its citation, and any re-use rights live with GTAC.
Data as of 2026-08-24 · latest PMG meeting 2026-08-21