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FRANCES BAARD DISTRICT MUNICIPALITY 3. 1. INTRODUCTION. The âService Delivery and Budget Implementation Plan (SDBIP)â seeks to promote municipal accountability and transparency and is. an important instrument for service delivery and budgetary monitoring and evaluation. he SDBIP T is a partnership contract between.
1 It also provides information about the budget virement process, and when this should/should not be used. 2  The proposed virement and preservation of the Planning Delivery Grant would be managed to ensure that the Department would not exceed its overall budget allocation.