In this article, a normative model to improve the implementation of the local government budgetary reforms by municipalities in South Africa is presented and discussed. The model is based on empirical findings from a study that incorporated a mixed methods research methodology approach. It is proposed, by the authors, that municipalities could use this model to improve the manner in which their budgets are formulated and administered. It is envisaged that this model could also render an improved and enhanced approach to budgeting and improved service delivery by the local sphere of government. The model further attempts to establish a set of combined fundamental points with the normative framework philosophy, which can assist when used to enhance the implementation of the local government budgetary reforms by municipalities. The proposed model can also be used for further research by government to establish whether the intended purpo