7. PHASE 6: REPORTING AND IMPLEMENTATION
7.1. Reporting
In order for the CIMF to relevant, the following implementation, monitoring, evaluation and reporting requirements need to be taken into account.
Financial reporting
Sound financial management practices are essential to the long-term sustainability of municipalities. They underpin the process of democratic accountability. Weak or opaque financial management results in the misdirection and under-utilisation of resources and increases the risk of corruption. The key objective of the Municipal Finance Management Act (2003) (MFMA) is to modernise municipal financial management. Effective municipal financial management has four interrelated components:
planning and budgeting,
revenue and expenditure management, reporting and
oversight.
The CIMF project registration templates should take into account all financial information requirements as discussed with the budget office during the project registration and evaluation phase.
Annual and in-year reporting
Legislation regarding reporting comes from the Constitution, Municipal Systems Act, Municipal Finance Management Act and Municipal Regulations. Identified reports include monthly, quarterly, bi-annually and annual report. Reporting in Local Government is not only a Legislative requirement, but also deploys strategic and operational information throughout the organisation to produce business intelligence and benchmarking.
Examples of reports to be compiled by municipalities include:
• Monthly and quarterly budget reports
• SDBIP/Quarterly Performance Report
• Mid-year budget report
• Performance Report
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• Annual Report
• Oversight Report
As was indicated before, spatial planning influences and reflects national and provincial development principles and guidelines as well as provincial and municipal development strategies and developmental outcomes. For this reason spatial planning via a CIMF should take cognisance of various sector legislation and development principles e.g. transport, water, housing etc. – all important inputs into the analysis and planning phases of a spatial planning exercise. Spatial planning therefore ought to be supported through inclusion in IDP decisions and budget allocations.
Information pertaining to spatial objectives, principles and strategies should be reflected in the PMS processes of a municipality as it will have a direct impact on future IDP and budget allocations.
Annual in-year reporting is also the process in which monitoring and evaluation of CIMF development areas should be based on. The ideal is to reflect development area programmes in municipal scorecards and business plans.
Performance reporting
Development objectives are measured through key performance indicators at every level, and continuously monitored throughout the year. The SDBIP is in essence the management and implementation tool which sets in-year information such as quarterly service delivery and monthly budget targets and links each service delivery output to the budget of the municipality.
It further indicates the responsibilities and outputs for each of the senior managers and the top management team, the resources to be used and the deadlines set for the relevant activities.
Due to the importance of the relationship and linkages to other planning and reporting processes, a planning and reporting overview is provided in the figure below. This overview is against a backdrop of a 5-year IDP/Budget planning, implementation, monitoring and reporting framework. The intention of this section is not to comprehend all of the legislative and regulatory detail of each process but to provide only a general framework.
Figure 17: 5 Year IDP/Budget planning cycle
68 The resulting reporting to be taking up in the Annual Report ought to be at municipal level, local area level and ultimately at ward level. It will therefore be clear if a municipality is reaching its development objectives e.g. economic growth as a municipality as a whole, at specific local areas e.g. CBDs ( that might include a number of wards) and at single ward level.
The following table indicates example CIMF development objectives with generic issues/KPIs that need to be addressed by the objectives and how it will in turn address specific strategic objectives.
Strategic Objectives Development Objectives
Issues ( to be translated into KPIs)
• Ensure basic service delivery
• Create sustainable human settlements
• Target poverty and advance human development
Consolidation Program
• Basic Infrastructure provision i.e. water, sewer, roads and electricity
• Provision of streetlights
• Upgrading of gravel roads
• Pavement management
• Provision of social, health and recreation facilities
• Protection of cultural amenities
• Provision of open space and ensure environmental management
• Support the provision and creation of economic development areas
• Economic growth and development
Regeneration Program
Regeneration of existing developed areas that has been and is in decline for a number of reasons, through :
• Upgrading and maintenance of infrastructure.
• Pavement management
• Storm water management
• Upgrading and maintenance of social, health and recreation facilities
• Provision of new housing where possible.
• Provision of public transport facilities.
• Promote a safe environment
• Protection of cultural amenities
• Create sustainable human settlements
• Ensure basic service delivery
• Target poverty and advance human development
Settlements Program ( include the upgrading of informal settlements)
The upgrading of existing undeveloped settlements in terms of all types of infrastructure, housing top
structures, social amenities, open spaces and integrated transportation networks.
Ensure basic service delivery Established Areas Program
( include the maintenance of developed neighbourhoods)
Maintain and refurbish infrastructure in existing areas:
• Ensure adequate water and sewer capacities
• Address power outages
• Manage traffic signals
• Maintain existing social, health and recreation facilities.
69 Strategic Objectives Development
Objectives
Issues ( to be translated into KPIs)
• Protection of existing open space
• Ensuring mobility along the major arterials
• Storm water management
• Pavement management
• Public lighting
Accelerate job creation and economic development
Opportunity Areas program
The provision of largely new infrastructure to cater for the demand of new development. This includes the full spectrum of infrastructure and social amenities provision.
• Infrastructure provision with relevant capacities ( Update infrastructure master plans)
• Provision of new social, health and recreation facilities
• Procurement of land for open space provision as well as services servitudes
• Construction of new transportation linkages and facilities with the focus on public transportation
• New housing opportunities.
• Public lighting Accelerate job creation and
economic development Enhance integrated transport
Nodal Development Program
Ensuring that a municipality’s existing nodes/ CBDs are functioning well and that the environment is created for the development of new nodes.
• Upgrading and maintenance of infrastructure.
• Pavement management
• Storm water management
• Upgrading and maintenance of social, health and recreation facilities
• Provision of new housing where possible.
• Provision of public transport facilities.
Accelerate job creation and economic development Enhance integrated transport
Corridor Development Program
Ensuring that the identified corridor areas are planned and managed well.
• Higher densities are proposed and existing infrastructure and social amenities will have to be upgraded.
• Implement the relevant public transport routes.
• Ensure mobility along important arterials
• Provide quality pedestrian facilities.
• Integration with other transportation modes especially rail.
Advance sustainable
development agenda
Conservation Program
Protection of existing conservation areas
Prepare for the 2010 Soccer 2010 program Upgrading and provision of:
70 Strategic Objectives Development
Objectives
Issues ( to be translated into KPIs)
World Cup • Relevant sport facilities
• Upgrading of transport facilities and infrastructure
• Ensuring relevant infrastructure capacities i.e.
electricity, water and sewer.
The above framework complies with the current legislative requirements governing IDP and Budget planning and development, SDBIP development and in-year reporting.