Performance Management
Mid-Year Budget and Performance Assessment
The mid-year assessment is the statutory checkpoint where a municipality confronts whether it can still deliver its SDBIP - and adjusts before it is too late.
Why the Section 72 Mid-Year Assessment Matters
Section 72 of the MFMA requires the accounting officer to assess budget and service-delivery performance by the half-year mark, comparing actual delivery and spend against the SDBIP. This assessment underpins any adjustments budget and gives council an evidence-based basis to intervene. AuditPro Core consolidates mid-year actuals against the SDBIP so the section 72 assessment is accurate, timely and audit-ready.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Indicators assessed
186
Mid-year achievement
58%
▼ 4% vs target
Budget spent
R 612 m
47% of R 1.3 bn
Spend without delivery
9
programmes flagged
Spend vs achievement at mid-year by vote
Mid-year variance by directorate
| Directorate | Spent | Achieved % | Status |
|---|---|---|---|
| Technical Services | R 248 m | 42 | Spend ahead of delivery |
| Corporate Services | R 96 m | 63 | On track |
| Community Services | R 134 m | 49 | Watch |
| Planning | R 134 m | 57 | On track |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Section 72 obligation
The MFMA requires a formal mid-year assessment by a set date, which then informs the mayor's report and any adjustments budget. It is a statutory control, not a management option.
SDBIP comparison
The assessment compares actual delivery and expenditure against the Service Delivery and Budget Implementation Plan. Material under-performance at mid-year is a warning that year-end targets are at risk.
Spend versus delivery
Reading spend alongside delivery exposes mismatches - high spend with low delivery, or vice versa - that a budget-only view would miss.
Adjustments trigger
Where mid-year results show targets or budgets are no longer realistic, the assessment provides the evidence base for an adjustments budget and revised SDBIP.
How AuditPro Core Bridges the Gap
- Reconciliation: mid-year actuals are reconciled to the SDBIP for both spend and delivery in one view.
- Exception workflow: material under-performance flags for corrective action or adjustments-budget consideration.
- Continuous monitoring: progress is tracked toward the section 72 deadline so the assessment is never late.
- Audit-ready export: the assessment exports as evidence of MFMA section 72 compliance.
Key Takeaways
- Section 72 is a statutory mid-year checkpoint, not an optional management review.
- Comparing spend and delivery together exposes mismatches a budget-only view hides.
- Material under-performance at mid-year warns that year-end targets are at risk.
- The assessment is the evidence base for any adjustments budget and revised SDBIP.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.