Short summary of Answer: Answer: The Integrated Development Plan (IDP) and the Performance Management System (PMS) are closely linked in local government as they both aim to enhance service delivery and ensure accountability. The Service Delivery Budget Implementation Plan (SDBIP) serves as a critical tool in applying performance management within this context. Explanation: 1. **Linkage between IDP and PMS**: - The IDP outlines the strategic goals and development priorities of a municipality. It serves as a roadmap for long-term planning and resource allocation. - The PMS is designed to monitor and evaluate the performance of the municipality in achieving the objectives set out in the IDP. It ensures that the goals are met efficiently and effectively. - The linkage is evident as the PMS uses the IDP as a benchmark to assess performance, ensuring that the municipality's activities align with its strategic objectives. 2. **Service Delivery Budget Implementation Plan (SDBIP)**: - The SDBIP is a detailed plan that translates the IDP and budget into tangible deliverables. It outlines how, when, and by whom the services will be delivered. - It serves as a performance management tool by providing a clear framework for monitoring service delivery against set targets and timelines. 3. **Application in Performance Management**: - **Setting Targets**: The SDBIP sets specific, measurable targets for service delivery, which are used to assess the performance of mun