Over the past few years, municipalities have become acquainted with the three key instruments for strategic management. First, the integrated development plan (IDP) sets out the municipality's key priorities and objectives for the medium and long term. Second, the IDP is implemented through the municipal budget, which allocates resources to the priorities of the IDP for the financial year and two years thereafter. Third, the municipality monitors its performance on the priorities objectives of the IDP through its performance management system. So where does the the service delivery and budget implementation plan (SDBIP) fit in? The introduction of another instrument accompanied by procedures and legal requirements can easily make local government practitioners sceptical or obsessed with compliance. This article makes a case foR viewing the SDBIP from a common-sense perspectives rather than a legal-compliance perspective only.