M. Tech. (Department of Accountancy, Faculty of Management Sciences) Vaal University of Technology. / Efficient planning and effective budget and cost control are key to the financial survival of universities in South Africa. Given the #FeesMustFall, students and their parents, starting in 2018, no longer contribute to the development of new infrastructure, payroll expenditure, maintenance and other daily operational expenses of public universities in South Africa. A new funding model for higher education calls for even stricter planning and allocation of budgets to departments within an institution of higher education. Evenly important, stricter control over the actual spending of these allocated funds needs improved planning and implementation of more effective policies and procedures to answer to the needs of the post #FeesMustFall funding model. Public universities will then be even more greatly funded by taxpayer’s money via government grants. There is this constant factor of the current situation of the South African economy, which will always bring the need for best possible use of scarce resources of funds. To eliminate the abuse of funds and elements of corruption, internal control strategies and systematic automation of controls need to be employed and even more rigorously enforced. The current phenomenon of different political parties’ that interfere with autonomous public universities to use #FeesMustFall and free education as a political “play-ball” is in full swing. These political structures and unions will in all probability have a huge impact, largely on the principals and methods used to plan an annual budget and the procurement policies and procedures of operational needs and on the expenditure control in public universities in South Africa. This study investigates the budgetary planning processes and expenditure control in universities in Gauteng, South Africa. This research is done by means of a detailed empirical study of the budgeting processes, cost and expenditure control processes, procedures followed and the internal control mechanisms at some universities in Gauteng. The empirical study was conducted with public universities in Gauteng and applicable research online questionnaire were used to analyse. The primary objective of this empirical study was to investigate what budget model and budgetary processes and principles regarding decision making to allocate budgets to specific allocations in the budget. Furthermore, the research study investigated how cost management and expenditure are controlled and how internal control mechanisms are applied in higher education institutions that formed part of this study. This study investigated the manner in which the budgets for annual expenditure are planned and how the internal controls are employed to ensure effective control over expenditure at public universities in Gauteng, South Africa. This research is supported by a literature study into the role of higher education in South Africa, the different controlling bodies in South African Higher Education, funding of South African public universities, budgetary planning and earmarked spending, procurement and expenditure control and reporting by universities in South Africa.

M. Tech. (Department of Business Administration, Faculty of Management Sciences), Vaal University of Technology. / South African government departments, through the relevant executing authority, are required to develop strategic plans in terms of the Public Service Amendment Act (Act No. 30 of 2007) and Public Finance Management Amendment Act (Act No. 29 of 1999). In terms of Treasury Regulation, 2005 section 6, the government departments are further required to comply with budgetary requirements. The key question in this research was to what extent is the strategic planning process aligned to the budgeting process. In light of the research question, the research objective was to investigate the alignment of the strategic planning and budgeting processes in the selected national government departments. In order to achieve the aforementioned research objective, structured questionnaires were distributed to 300 senior managers in the selected government departments of which 203 were completed and retrieved. The government departments that participated in the study were selected using the non-probability convenient sampling technique. A quantitative approach was followed, in which case a survey was used to garner data, which were analysed using statistical analytical methods, such as the means, standard deviations, exploratory factor analysis, correlation analysis and regression analysis. The five factors of strategic planning were extracted from the strategic planning questionnaire data and were coined strategic analysis and assessment (SAA), environmental impact assessment (EIA), goal setting (GS), responsibilities and resource allocation (RRA), and information system (IS). Correlation analysis indicated that there was a positive relationship between the five factors of the strategic planning process and the budgeting process. The regression analysis results confirmed the existence of a predictive relationship between the five factors of strategic planning and the budgeting process. The conclusion from this finding confirmed the alignment of strategic planning with the budgeting process in the selected national government departments. The internal consistency of the measuring instrument was tested by means of Cronbach’s alpha coefficient, while its validity was measured using face validity, content validity, construct validity, convergent validity and predictive validity. In spite of the positive correlation and regression analyses, recommendations were made to improve the strategic planning and budgeting processes.

The aim of my thesis was to clear up the issues of the program and performance budgeting on the level of municipal authorities. On the basis of available sources, I have gained findings and experience from abroad where these methods are used from the half of last century. Various changes and measures are assessed and realized to make a budget process better, economising more transparent and the allocation of sources more improved. The establishing of program-performance budgeting is quite a difficult process including several phases. Their realization is a necessary condition to be able to continue with the next phase and the whole process itself.