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Cash flow forecasting for management of metropolitan municipalities.Stroud, Carl William. January 2013 (has links)
M. Tech. Business Administration / Since 1994, South African local government has undergone significant financial reforms. Recently reform implementation has been focused on the budgeting and financial affairs of municipalities with the promulgation of the Municipal Budget and Reporting Regulations. Objectives included the modernisation of the financial planning and budgeting processes of municipalities in achieving higher levels of accountability, transparency, and appropriate lines of responsibility within the local government accountability cycle. Among other dimensions of financial planning, this reform introduced cash flow forecasting as a management tool in ensuring the budget is appropriately funded, resulting in implementation as planned. Notwithstanding these objectives, municipalities continuously face cash and liquidity challenges questioning the effectiveness of these reform efforts. The methodology incorporated a variance analysis of the budget as planned versus implementation, and a performance 'trend' instrument similar to a Likert scale for comparing municipal performance of six metropolitan municipalities. A general questionnaire was circulated to municipal finance practitioners in testing their opinion and attitude towards cash flow forecasting. The research is concluded with a structured interview with chief financial officers. The research finds that, although improvements can be observed, they have been at a slow and low-key pace owing to capacity limitations, an instrumentalist approach to reform implementation and the significant rate of change associated with the reform roadmap.
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An evaluation of the financial process operating in the Department of Education and Culture of the Administration : House of Delegates.Garbharran, Hari Lall. 27 November 2013 (has links)
No abstract available. / Thesis (DPA)-University of Durban-Westville, 1988.
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The causes of wars debate in Africa, and its implications for African military expenditures.Owusu-Sekyere, Bernard Nyarko. January 2007 (has links)
The dissertation reviewed "the causes of war debate in Africa, and its implications for
African military expenditures" by levelling the argument of greed hypothesis as
inconsistent with the pragmatic ground situation in Africa that can properly inform
optimal decision-making. The arguments raised support the debunking of greed claim
that opportunity to pillage state resources, supersedes issues of grievance as cause of civil
war. This work discussed the major civil wars in Sub-Saharan Africa since 1990, the
study raised concerns that, by taking stance with greed has the tendency to make
traditional state security the utmost policy concern. That also provides cost benefit excuse
for state actors to give milex priority over other social sectors in budget prioritizing. It is
argued that greed does not offer the platform for durable peace pursuit. The dissertation
then showed that grievance is consistent with causes of civil war in Africa due to its
multifarious outlook of conflicts. Grievance hypothesis, is supported because it offers
practically approach to pursue endurable conflict, and problem solving approach to
conflict analysis in Africa. Grievance encourages a policy of milex reduction and
encourages peacebuilding effort. The study concluded by saying that none of the debate
grievance and that of greed's validity justify the heinous carnage and destruction involved
in African civil wars. Therefore what compels leaders to find solution with violence as a
result of opportunity not based on resource per se, but it also involves misplaced priority
to find lasting solution to grievance issues. It also involves the opportunity to heroism
based on distorted perception of power and lack of social education on appropriate means
to conflict resolution, and lack of appropriate early warning mechanism and trivialization
of conflict warnings as happened in ECOWAS, East-Central Africa. Nine
recommendations suggested in the dissertation centres on the causes of new civil wars
debates and policy; the study of cases of new civil wars in SSA; and on the influence of
new civil wars debate on milex. / Thesis (M.Com.)-University of KwaZulu-Natal, Durban, 2007.
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The cost of South Africa's 1999 National Elections : too high a price for democracy?Wessels, Ricardo Peter 12 1900 (has links)
Thesis (MA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: This thesis addresses the financial cost implications incurred during elections, with
special focus on South Africa. The discussion is conducted by way of comparing
South Africa to countries like India, Australia, Israel and Mexico.
Democracy entails more than merely conducting periodic elections that are free and
fair, but it cannot be less. To a large extent free and fair elections are indicative of the
governing authority's commitment to democracy. This commitment however, does
have financial implications. A question that is very rarely addressed relates to the
financial cost implications that accompany this commitment. For a country such as
South Africa with a range of other pressing socio-economic issues, the cost factor
with regard to the voting process is of vital importance.
The South African electoral experience, in comparison to that of other developing
countries, is presently a very costly undertaking at a conservative average cost of
more than US $13.00 per vote. Depending on how the expenses are calculated, this
figure takes on hefty proportions.
To an extent the tardiness on the part of the South African Government in appointing
the Electoral Commission to conduct the 1999 elections and the subsequent conflicts
regarding the budgetary allocations to the Electoral Commission (EC) combined with
poor electoral planning, resulted in the EC having to resort to very expensive
technology in order to ensure that a free and fair election would be conducted on the
date set by the President.
Apart from addressing the above mentioned issues, relating to the cost expenditure
during elections, the assignment also addresses possible ways to reduce these costs
incurred. / AFRIKAANSE OPSOMMING: Hierdie tesis fokus op die finansiële uitgawes wat tydens verkiesings aangegaan word,
met spesifieke verwysing na Suid-Afrika. Die bespreking geskied aan die hand van 'n
vergelyking met lande soos Indië, Australië, Israel en Mexico.
Demokrasie behels baie meer as net die hou van periodieke vrye en regverdige
verkiesings, maar dit kan ook nie enigiets minder as dit behels nie. Vrye en
regverdige verkiesings is tot 'n groot mate 'n bewys van 'n bepaalde regime se
verbintenis tot die demokrasie. Hierdie verbintenis het egter finansiële implikasies vir
'n land. Die finansiële koste verbonde aan hierdie "verbintenis" is egter selde 'n punt
van akademiese bespreking. Met die aantal sosio-ekonomiese vraagstukke waarmee
die Suid-Afrikaanse regering op die oomblik gekonfronteeer word, is dit van
kardinale belang dat dringende aandag geskenk word aan pogings om die koste-faktor
van die verkiesingsproses so laag as moontlik te hou.
In vergelyking met die gemiddelde koste wat verbonde is aan verkiesings in ander
ontwikkelende lande, was die 1999 Suid-Afrikaanse verkiesing (teen sowat US
$13,00 per kieser) 'n duur onderneming en afhangende van hoe die kostes bereken
word, ontaard hierdie bedrag in 'n aardige een.
Tot 'n groot mate was swak verkiesingsbeplanning die oorsaak dat daar tot duur
tegnologie gewend moes om te verseker dat die verkiesing vry en regverdig verloop,
soos op die datum wat deur die President bepaal is. Die laat aanwysing van die 1999
Verkiesingskommissie en die daaropvolgende konflik oor die verkiesingsbegroting,
het ook bygedra tot die feit dat duur tegnologie ingespan moes word.
Afgesien van bogenoemde aspekte, bespreek die tesis ook moontlike maniere om
toekomstige verkiesings in Suid-Afrika teen 'n laer koste te hou.
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Strategic planning and budgeting in the Mining Qualifications Authority (MQA)Barclay, Darion Jerome 02 1900 (has links)
Following extensive research into mine health and safety fatalities by the Leon Commission in 1996, the Mining Qualifications Authority (MQA) was established as an organ of state. The study focuses on the relationship between strategic planning and budgeting and how well these concepts are implemented within the MQA.
The study found that there is definite alignment between the budgeting and strategic planning processes of the MQA. The strategic planning process in the MQA is well-formulated through an annual strategic planning session.
The strategy identified is that Board and Committee members with no financial management experience should attend the training course specifically developed by the University of South Africa (Unisa), namely “Roles of a board in the management of public entities” and the MQA should play a more central role in health and safety through the development of health and safety programmes aimed at reducing fatalities. / Thesis (M. Tech. (Public Management))
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Perceptions on the application of cost accounting in the budgeting process of a municipality : a case study of the city of Tshwane.Malepe, Joseph Sedila. January 2013 (has links)
M. Tech. Cost and Management Accounting / This study analysed perceptions on the application of cost accounting in the budgeting process, a case of the City of Tshwane municipality. The focus was generally recognised costing techniques used. Employee perceptions were analysed to determine whether recognised costing techniques were being applied, and if so, were those costing techniques being efficiently and effectively applied. An analysis of the employee perceptions of the reliability of the currently implemented costing techniques for the preparation of budget estimates, together with the employees' perceptions of management's implementation and maintenance of the budget estimates as required by legislation governing municipal budgeting process was also carried out.
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Strategic planning and budgeting in the Mining Qualifications Authority (MQA)Barclay, Darion Jerome 02 1900 (has links)
Following extensive research into mine health and safety fatalities by the Leon Commission in 1996, the Mining Qualifications Authority (MQA) was established as an organ of state. The study focuses on the relationship between strategic planning and budgeting and how well these concepts are implemented within the MQA.
The study found that there is definite alignment between the budgeting and strategic planning processes of the MQA. The strategic planning process in the MQA is well-formulated through an annual strategic planning session.
The strategy identified is that Board and Committee members with no financial management experience should attend the training course specifically developed by the University of South Africa (Unisa), namely “Roles of a board in the management of public entities” and the MQA should play a more central role in health and safety through the development of health and safety programmes aimed at reducing fatalities. / Thesis (M. Tech. (Public Management))
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Assessment of municipal sources of revenue: a study of city of Johannesburg Metropolitan MunicipalityMathang, Ruby Francisco January 2016 (has links)
Submitted in fulfilment of Masters in Development Planning, Faculty of Engineering & the Built Environment, School of Architecture and Planning, University of the Witwatersrand, 2016 / The purpose of the thesis is to assess municipal own sources of revenue in the Johannesburg Metropolitan Municipality. Section 229 of the Constitution of South Africa states that municipalities may impose rates on property and surcharges on fees for services provided by the municipality or on behalf of the municipality.
The primary data obtained from the City of Johannesburg facilitated the assessment of property tax and user fees revenue performance of the municipality as well as the challenges in the administration of revenue. A case study approach was used and the data required was on assessment of property tax and user fees revenue performance of the municipality as well as the challenges in the administration of revenue. Data was therefore collected from the primary data sources.This research shed the light on challenges that the City of Johannesburg Metropolitan Municipality encounter in the process of tax rate and charges administration in order to raise enough revenue to cover the cost of service delivery.
Findings in relation to revenue collection were based on the information obtained from a user’s survey, the department of revenue, head of property unit, MMC finance and the executive mayor. Amongst other challenges that affect the CoJ own source of revenue, is the issue of property valuation and billing system which is to allow the city to charges tax payers according to property market value. In addition, there is no proper line of communication between the city and the community about the necessity of property tax rates and fee charges. Hence, some members of local community are not fulfilling their property tax obligations because of poverty or by preference.
Observations from the study indicates that practical difficulties related to tax base identification and the lack of human capacity contribute significantly to the underperformance of the property tax administration system across South Africa as a whole. The inadequate records on property information have contributed to the inefficiency of the property tax system since many taxable units are not known, and therefore, it becomes difficult for the taxing authorities to collect property tax. Consequently, the City of Johannesburg Metropolitan Municipality is unable to collect enough revenue to cover the cost of service delivery. In order to rectify these problems some of the measures recommended include the need to improve human capacity and the communication/collaboration between local community and the municipality. / MT2017
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The determinants of government expenditure in South AfricaMaluleke, Glenda 11 1900 (has links)
This study empirically examines the determinants of government expenditure in South Africa using annual data for the period from 1970 to 2014; and provides an overview of the South African government expenditure. The Johansen-Juselius co-integration test established that there is a long-run relationship between government expenditure and its determinants. The error correction model was used to examine the key determinants. The results of this study show that urbanisation rate, national income, poverty reduction; trade openness lagged one period and the wage rate significantly influence the size of government expenditure. Therefore, the study recommend that government create job opportunities; increase its expenditure in developing rural areas; and find ways to manage the public sector wage bill. The study concludes that population growth, inflation and trade openness in current period are not important in determining government expenditure in South Africa / Economics / M. Com. (Economics)
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