The implementation of a Performance Management System (PMS) in municipalities is indispensable to the successful execution of municipal programmes designed to realise service delivery priorities, as outlined in the Integrated Development Plans (IDPs). It is worth noting that, whereas, there is a plethora of literature on the subject of performance management in the South African public administration discourse, it is important to point out that such literature has a specific and peculiar focus on the PMS, as it applies to institutions in the realm of public service (comprised of government institutions in both national and provincial spheres of government, excluding the local sphere of government). As a result, there is insufficient literature on performance management in local government such that very little is known about the trends of implementing PMS in South African municipalities. To this end, it can be argued that it is large