The Directorate: Budget & Treasury is responsible for managing the financial affairs of Makana Local Municipality. Its core mandate is to ensure transparent, accountable, and compliant financial administration in line with the Municipal Finance Management Act (MFMA). The directorate oversees budgeting processes, revenue collection, expenditure control, and supply chain management to support effective service delivery.

Key operational units under this directorate include:

• Revenue Management – responsible for billing, income collection, and ensuring sustainable municipal revenue streams.
• Expenditure Management – ensures payments, financial controls, and compliance with financial regulations.
• Supply Chain Management (SCM) – manages procurement, tenders, contracts, and transparent acquisition of goods and services.
• Budget Management – oversees the budgeting and financial management processes & ensures that the municipality’s budget aligns with its strategic objectives.

The directorate also administers property rates, tariffs, pensioner rebates, and grant‑in‑aid applications, ensuring fairness and financial sustainability across the municipality.