Opinion

Why the 'how' matters just as much as the 'how much' in the Budget

Budget Implementation

Ettienne Mostert|Published

There is growing recognition that the impact of budget decisions depends not only on what is allocated, but how effectively those resources are accessed and used.

Image: Freepik

AS South Africa prepares for the 2026 National Budget Speech, public attention will focus on fiscal allocations, tax adjustments, and economic projections. These considerations are central to national planning.

At the same time, there is growing recognition that the impact of budget decisions depends not only on what is allocated, but how effectively those resources are accessed and used.

Research from the Organisation for Economic Co-operation and Development’s (OECD’s) latest Government at a Glance report highlights a common challenge in public policy: the divide between policy intent and actual outcomes.

This gap is often less about funding levels and more about whether systems are designed in ways that reflect how people live, work, and engage with public services. Even well-funded initiatives can see lower-than-expected uptake when access depends on documentation, digital skills, or repeated in-person visits that are not evenly distributed across society.

While traditional economic modelling is indispensable for ensuring national stability, approaches such as design thinking offer useful, complementary frameworks for implementation.

By prioritising a user-centred lens, design thinking compels policymakers to step out of the logic of the system and into the shoes of the citizen. This shift reveals that fiscal efficiency is shaped not only by spending but by how much friction people encounter when trying to benefit from that spending.

Budget 2026 logo. As South Africa gears up for its vital budget, what can consumers expect? Experts weigh in on potential tax implications, infrastructure investments, and the need for a closer look at retirement savings, all designed to help South African families navigate their financial futures.

Image: File.

The country has seen what happens when government services are designed with users in mind. The SA Revenue Service’s (Sars’s) Siyakha transformation programme in the 2000s focused on understanding taxpayer needs and co-creating a more accessible service culture.

The resulting simplification of the filing process contributed to record revenue collection of R2.068 trillion in 2022/23 — strengthening the state’s capacity to fund social grants, education, and healthcare.

At a local level, waste management in Doornbach in the Western Cape improved when community leaders partnered with the City of Cape Town to co-design refuse bins suited to local conditions.

The process also surfaced broader barriers to service access, including the absence of birth certificates for many residents, underscoring how foundational issues can influence implementation.

These examples point to the value of prototyping — testing policy mechanisms against realities before full rollout. Crucially, prototyping is not a one-off test but an iterative process of piloting, learning, and refining until the solution effectively solves the problem at hand.

Piloting on a smaller scale allows government agencies to identify barriers such as digital literacy gaps, transport costs to reach offices, or misunderstood compliance requirements, ensuring that final rollouts are robust and accessible.

Collaboration strengthens this work. Just as financial inclusion benefits from partnerships between banks, regulators, NGOs, and communities, effective fiscal policy implementation depends on coordination between the National Treasury, implementing departments, civil society, and citizens themselves. Clear communication in multiple languages about accessing benefits becomes core to service delivery, not an afterthought.

South Africa faces persistent unemployment, widening inequality, and constrained fiscal space. In this context, maximising the impact of available resources is particularly important. The 2026 Budget Speech offers an opportunity to signal openness to complementary approaches that support learning and improvement.

Specifically, three practical shifts could strengthen implementation in 2026: introducing pilot phases for major new programmes; conducting user-experience audits alongside financial audits to identify friction points; and including explicit budget lines for access and communication design.

User-centred approaches like design thinking are not panaceas for complex governance challenges, but they represent useful tools that can support reflection and improvement. Integrated alongside robust economic planning, they can help ensure that budgets are not only fiscally sound but operationally accessible.

Ultimately, the true measure of this budget is not found in a spreadsheet, but in the real world: Can a small business owner in Khayelitsha claim a tax rebate without a registered address? Can a single mother in Tzaneen access child support without taking unpaid leave? Can an entrepreneur in Soweto apply for funding without a laptop?

When fiscal policy solves for these realities, allocation becomes impact.

* Ettienne Mostert is the business development and partnerships manager at Hasso Plattner d-school Afrika, University of Cape Town.

** The views expressed here do notreflect those of the Sunday Independent, IOL, or Independent Media.

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