Thesis (MBA.) --University of Limpopo, 2016 / This study mainly focuses on the negative factors that are affecting sound financial practices in the Greater Letaba Local municipality. Greater Letaba municipality fails to achieve a clean audit opinion because of a number of negative factors that affect its sound financial management practices. The municipality partially adheres to financial management policies and legislation which underpin good financial management practices, for example the Auditor General South Africa’s (AGSA) report reflects no adherence to Supply Chain Management (SCM) regulations and also to GRAP standards. These factors include poor record keeping, lack of accountability, none compliance to legislations and poor financial management activities and practices. Audit opinions are either regressing or remaining unchanged and a clean audit is still not achievable at this stage. The municipality’s audit opinion did not change in the past two financial years. The audit opinion remained qualified.The study employed a qualitative research approach whereby interviews wereconducted with Letaba Municipal Officials that are directly involved in financial management practices to collect data. Data were also collected through review of relevant and current literature in the topic under investigation. One of the major findings of the study is that there are a number of vacancies in the critical positions such as in the finance department. The other finding is that the employees do not implement the sound management practices that they are trained for.Therefore, this study recommends that strategies for effective financial management practices should be developed and implemented at Letaba Municipality. Furthermore it investigates the negative factors that are affecting sound financial management in the municipality.

Thesis (MBA.)-- University of Limpopo, 2007 / The Department of Health and Social Development in Limpopo endeavors to efficiently and effectively manage revenue collection. The study analyzed the revenue collection for the Capricorn district hospitals from 2001 to 2006 by identifying problems and possible solutions related to revenue collection. A quantitative analysis of data has been obtained from in- depth structured interviews and revenue records. An analytic retrospective study design was used. All revenue records from 2001/2002 to 2006/2007, financial managers, revenue clerks, and clients /patients who came to request credit from each hospital constituted the population of the study. The findings were that in 2001/2002 none of the hospitals were able to attain the revenue targets. In 2005/2006 revenue targets were increased by almost double the amount however all hospitals were able to attain the revenue targets as prescribed. It implies that the hospitals were able to collect more revenue than in the previous financial year. It has been noted that the appointment of CEOs has brought a tremendous change in revenue collection. It has been identified that revenue is the life blood for a country or institution. The institutions need commitment of all stakeholders to collect revenue.

MPM / Oliver Tambo Institute of Governance and Policy Studies / The aim of the study investigates the significance of Auditor General in the control of public funds in local government with specific reference to Mopani District Municipality in order to make recommendations that can assist in improving the control of public funds. The research identifies and assesses weaknesses in how Mopani District Municipality has been controlling its public funds by analyzing the Auditor General reports for the past three financial years and its implications to service delivery. The research further assesses the role played by Auditor General in influencing the internal financial control of the municipality and in auditing the performance of the municipality since in other municipalities money is paid to contractors for services not rendered. The study provides academic input into public administration, specifically in the area of improving service delivery performance, control and financial performance management in municipalities. The study could contribute to the establishment of effective ways of monitoring the control of public funds by municipalities. / NRF