Sound financial management is a growing concept in the public sector, especially in local government. The South African government has put in place policies and mechanisms to create a conducive environment for municipalities to manage finances in an effective manner. The management of municipal finance is supported by a set of policies and regulations to strengthen the use of public money. Among the respective policy frameworks, the Constitution of the Republic of South Africa expects the government entities to be transparent and accountable. Here in, these financial measures are also guided by the Municipal Finance Management Act 56 of 2003 and the Public Finance Management Act 1 of 1999 (as amended 29 of 1999). Measured transparency is critically important for management public funds. Accountability is an essential element in achieving institutional goals, especially where public funds are used. Accountability allows public institutions to provide assurance to the tax payers and to their principals. The Auditor General expects municipalities to be accountable for their financial activities through regular reporting. The Annual Report will therefore be compiled for reporting and it must include all required information. Audit Committee becomes very critical, as a structure established to guide the municipality on finances and ensure that the report is credible in every respect. Metsimaholo municipality has however been facing challenges as per the opinions of the Auditor General based on financial reporting, amongst other things. This study involves the extent to which financial reporting serves as a tool for promoting accountability. In order to test the hypothesis, literature was reviewed to analyse and evaluate financial reporting and accountability. Empirical research was conducted to test and analyse the existence of practices, procedures and policies that promote sound financial management and their effectiveness. Data was collected through questionnaires and face to face structured and unstructured interviews, with respondents from employees of Metsimaholo Local Municipality and community structures. This study found among others that: *Policies for financial reporting exist but are not fully complied with *There is a lack of follow up with and implementation of Auditor General’s recommendations *Audit Committee recommendations are not fully implemented *There are no clear lines of responsibilities between councillors and officials with regard to financial management The study concludes with recommendations to assist the municipality in committing themselves to adopt strategies towards financial reporting for improved accountability. / Thesis (M. Development and Management (Public Management and Government))--North-West University, Vaal Triangle Campus, 2013

Decentralization is a buzzword in current discussions on Public Management and its debate has always been a contentious one. The concept involves the restructuring or reorganization of authority so that there is a system of co-responsibility between institutions of governance at the central, provincial, regional and local levels according to the principle of subsidiary, thus increasing the overall quality and effectiveness of the system of governance, while increasing the authority and capacities of sub-national levels. The dispersal of financial responsibility is a core component of decentralization. Similarly, fiscal aspect is one of the decentralization programs. Moreover, fiscal as a tool is to change from inefficient to efficient public sector functioning and to improve relations between local governments for more efficient in public service. Importantly, decentralization of fiscal responsibilities is envisaged to increase efficiency in service delivery and reduce information and transaction costs associated with the provision of public services. By implication, efficiency in this context means how a country’s public finances are structured and how nation-state that is fragmented holds its finances together in the first place. The concept of “Supply Chain Management” (SCM) is the network of organizations that are involved, through upstream and downstream linkages, in the different processes and activities that produce value in the form of products and services delivered to the ultimate customer. Public sector SCM is seen as an acquisition of goods and service which has broader social, economic and political implications. Effective public sector SCM has potential benefits such as inventory reduction, improved service delivery and cost reduction across supply chain. Despite these benefits, South African (SA) public sector encounters challenges of SCM. In Emfuleni Local Municipality (ELM), these challenges range from a paucity of human resources due to lack of skills and capacity in the implementation and execution of SCM functions, poor implementation of SCM practices, quality of service in the SCM and to poor collaborative planning. Other barriers are lack of fiscal accountability, tight budget constraints and conflict of interest in the awarding of tenders which leads to political elite and bureaucratic corruption which cascades into unethical and unfair procurement dealings. These costly burdens result in ELM’s failure to meet community needs. Due to these challenges, the Fiscal Decentralization of SCM functions currently occupies a centre stage in the financial management reform process at ELM. Evaluating the efficiency of fiscal decentralization within the Supply Chain Management Department of Emfuleni Local Municipality requires an in-depth understanding of criteria. The concepts and principles from an examination of documentary data and analysed by the researcher were applied. In addition, semi-structured interviews, focus group discussion and observation methods were conducted to solicit comments from senior managers, employees and service providers This study reports the results of a full survey among a sample of the municipality-wide customers in the study area. It was found amongst other that: • Fiscal Decentralization as SCM efficiency tool has had only marginal positive effect at ELM • Effective implementation of fiscal decentralization is a function of well trained, qualified personnel crop, an attribute which is only beginning to get at ELM • Fiscal decentralization is best promoted wish performance management, a strategy which is well performed at ELM The study ends with recommendations for management action in committing themselves to take strategic fiscal decisions and actions that hold the key to the success of decentralized decision making. / MA, Public Management and Administration, North-West University, Vaal Triangle Campus, 2011

The study is based on the context of project management; the discipline which employs skills and knowledge to achieve project goals through various project activities. The study concentrates on project management applications to deliver low cost houses (LCH) in the Metsimaholo Local Municipality (MLM). The main purpose of project management application is to enable project managers to track the progress of a project that they are working on. Institutions working on a very large project require project management applications to give periodic updates on the progress of the work that is being done on a project. By using a project management application, the process is made somewhat easier, in the sense that a project manager can just refer and check on the progress him/herself. Provision of adequate housing for the homeless and others who are inadequately housed in an attempt to reduce poverty and improve quality of people’s life has been a huge challenge to the South African government, particularly in the MLM over the years. Globally, legislators on the physical infrastructure of Parliament are pushing for the urgent construction of LCH by the government. The abovementioned challenge has resulted in an enormous housing backlog with poverty, unemployment, economic stagnation and negative behaviour. Financial constrains are seen to escalate costs and this makes the task even more enormous. The hypothesis for this study indicated that MLM does not possess sufficient institutional capacity to implement project management for the effective delivery of low cost housing. The hypothesis and research objectives of the study were validated by means of literature review and empirical surveys. Thirty-four (34) semi structured questionnaires were used to interview participants in the provision of LCH in MLM. The study is made up of five chapters. The study specifically focused on the application of project management to deliver LCH in the Metsimaholo Local Municipality (MLM). •This study contends that the application of project management in the public service sector to deliver goods and services has not been scientifically applied in a conscience and systematic manner. •In the MLM the national, provincial and the municipality efforts are challenged to provide houses for the homeless. •The increasing population in the MLM has resulted in an enormous housing backlog with poverty, unemployment, and economic stagnation. •The high demand for housing in the MLM brings about financial constrains and makes the task even more enormous. •It is realised through this study that the application of project management is lacking; whereby important pillars of project based outputs such as time, quality and cost are not necessarily the resultant finished products of the community tend to inherit. It is evident from the above that while the MLM has a mandate to provide service delivery it is limited by protocol to take full responsibility in the provision of low cost houses. The provision of LCH requires strengthened co-operative governance in the Free State Province, since the three spheres have important roles to play. In the face of the huge backlogs in housing and human settlement provision, the country urgently needs to develop the technical knowledge and skills necessary to fast track housing delivery. / M, Development and Management, Public Management and Administration, North-West University, Vaal Triangle Campus, 2012

The affairs of public financial management in the local government operates within two legal frameworks, one adopted by national government and one adopted by legislatures at local level (Mikesell, 2007:36). A legislative framework for public financial management includes a vast number of legislation and public policies that have a direction bearing on the way in which financial management is dealt with in the different spheres of government. The financial affairs in the local government are guided by various legislative frameworks which regulate financial management in the three spheres of government. The Municipal Finance Management Act (MFMA) Act 56 of 2003 in addition provides guidelines for securing sound and sustainable financial management. The need to achieve sound public financial management and assurance of acceptable and transparent levels of financial risk has become paramount. To realize the developmental mandate, the Integrated Development Plan (IDP) and budgeting are seen as the most significant tool towards effective public financial management. Government activities require funds to undertake the planned activities and such funds require special care to safeguard the public funds. This study aimed to assess the budgetary control practices in the Ngwathe Local Municipality. The objectives were realized by means of literature review, questionnaires and participant observations. The results of the interviews with the participants (community) revealed that the public is somehow not interested in local government affairs. It was indicated that they are mostly concerned about the social affairs and the job opportunities. The interviews with the municipality revealed that the budgetary control mechanisms are effective. Budget management is a requirement that covers budget preparation, budget implementation, and budget control. The Municipality established the budget office which serves as a mediator between the municipal council and the departmental managers. A good budget is characterized by participation, comprehensiveness, standards, flexibility, feedback and analyses of cost and revenues. However, the municipality should enhance the culture of community participation in local governance. / MA (Public Management and Governance), North-West University, Vaal Triangle Campus, 2014

This study explored the effects of the Skills Development Act 97 of 1998 on transforming municipal management training and development. The pre-1994 education and training was premised on the policy of separate development. This policy prevented the majority of the people, mainly blacks, from receiving adequate training and development. Resultantly, training and development in South Africa have assumed significance since the adoption of a constitutional democracy, especially at the local government sphere which constitutes the coalface of service delivery. Investment in human resources training and development at management level is imperative for institutions to gain strategic and operational advantage.Analysis and interpretation of data in this study were undertaken through official document analysis, interviews and structured questionnaires. The major findings of the study indicate that according to the first objective the majority of respondents are qualified as they possess higher education qualifications due to the assistance of the municipality, with nearly half currently involved in furthering their studies. As far as the second objective is concerned, the researcher found out that the majority disagree with the statement that opportunities are created to motivate employees to use the workplace as an active learning environment to acquire new skills. Further analysis and interpretation of data show that according to the third objective the majority of respondents do not undertake crucial management courses relevant to the workplace. Final data analysis and interpretation of the fourth objective reveal that the majority of respondents are not aware of the support and financial investment in education, training and development of municipal officials, due to aspects such as lack of consultation and transparency. / Public Administration and Management / M.Tech. (Public Management)

Thesis (MPA.) -- University of Limpopo, 2017 / The purpose of the research was to examine if the implementation of customer care has any effect on service delivery at Thulamela Local Municipality. Specifically the study focused on four main aspects, namely:to determine the effects of implementing customer care to enhance service delivery at Thulamela Local Municipality; to analyse the effects of enhancing customer care through quality service delivery; to investigate mechanisms of improving customer care through public relations; to explore the effect of implementing Batho-Pele principles in promoting customer care. The study used qualitative interviews to collect data from respondents. The study revealed that there was a relationship between customer care and service delivery and where customer care prevailed service delivery improved. The findings also strongly indicated that through public relations and the implementation of Batho-Pele principles, customer care can be enhanced and consequently quality service delivery. The study recommended that tools and systems should be developed that would motivate municipal employees to implement customer care. Training of municipal employees with regard to customer care was also emphasized. It was further recommended that the leadership at Thulamela Local Municipality should be morally sound for subordinates to follow.

Thesis (MPA.) -- University of Limpopo, 2017 / The purpose of the research was to examine if the implementation of customer care has any effect on service delivery at Thulamela Local Municipality. Specifically the study focused on four main aspects, namely:to determine the effects of implementing customer care to enhance service delivery at Thulamela Local Municipality; to analyse the effects of enhancing customer care through quality service delivery; to investigate mechanisms of improving customer care through public relations; to explore the effect of implementing Batho-Pele principles in promoting customer care. The study used qualitative interviews to collect data from respondents. The study revealed that there was a relationship between customer care and service delivery and where customer care prevailed service delivery improved. The findings also strongly indicated that through public relations and the implementation of Batho-Pele principles, customer care can be enhanced and consequently quality service delivery. The study recommended that tools and systems should be developed that would motivate municipal employees to implement customer care. Training of municipal employees with regard to customer care was also emphasized. It was further recommended that the leadership at Thulamela Local Municipality should be morally sound for subordinates to follow.

The purpose of this research is to understand factors contributing to successes and challenges in community participation especially in waste minimization initiatives; in order to inform policies and contribute to improve the design of the initiative. The objectives of the research are: firstly, to understand the current state of public participation in waste minimization at Emfuleni Local Municipality. Secondly, it is to determine the extent of willingness of the community to participate in waste minimization initiatives. Thirdly, to determine strategies on how to promote public participation in waste minimization. Fourthly, to identify constraints and challenges of public participation in waste minimization and what kind of support is required for the community to participate in waste minimization initiatives at Emfuleni Local Municipality. Respondents were drawn from fifty households within the community of Bophelong Extension 13, Emfuleni Recycling groups, Waste Management officials, Gauteng Department of Agriculture, Conservation and Environment stake holder participation unit and Waste Buyers in Vanderbijlpark. The researcher employed mainly a qualitative research design and data was collected through questionnaires and interviews. Quantitative study was done on officials and responses were ranked according to the importance of the factors influencing community participation. The findings of this research indicate that the community is willing to participate in waste minimization initiatives. 42% of respondents are currently NOT participating in waste minimization initiatives. It was noted that all community respondents promised and are willing to participate in waste minimization strategies. The research further indicates that there is a considerable number of constraints and challenges prohibiting successful community participation in waste minimization. The constraints include lack of knowledge especially regarding composting initiatives to minimize organic waste and the separation of waste, lack of infrastructure to exchange waste for cash, lack of time, lack of transport, lack of political support, lack of starter packs to initiate own waste minimization plant and lack of financial support to ensure that waste minimization initiatives create opportunities for job creation. This study recommends, amongst others, that the community requires support to participate meaningfully in waste minimization initiatives in the form of: awareness and education, infrastructure for reclaimed waste, waste recycling bins, project funding, community involvement and support from the Emfuleni Local Municipality and the private sector. / Thesis (M. Development and Management)--North-West University, Vaal Triangle Campus, 2009.

The importance of human resource development as a means of ensuring that the organisation and institution maintain their competitiveness cannot be over-emphasised. Training and development of employees are critical to organisations, because it ensures the acquisition of required skills, which is paramount for the provision of effective service delivery, in particular local sphere of government. The Workplace Skills training that refers to the strategic human resource training and development, aims at developing the workforce, labour skills capacity, thereby achieving the institutional goals, policies and objectives of the institution. The Workplace Skills Plan is the key strategic planning document relating to workplace training, career pathing and employment equity for the Municipality. It details the training planned by a municipality in a given financial year as legislated by the Local Government Sector Education Training Authority (LGSETA). Workplace Skills Plan, through LGSETA, the Skills Development Legislative framework and the Employment Equity Act, makes provision, ensuring that employees in the public service should enhance their skills in order to deliver effective services to its customers, the public. For quality and effective service delivery at the Nigel Local Municipality to take place, the implementation of the Workplace Skills training is imperative for the enhancement of a skill workforce that will be able to ensure that the customer is satisfied with the product and service rendered by the employees. / Thesis (M. Development and Management)--North-West University, Vaal Triangle Campus, 2009.

Sound financial management is a growing concept in the public sector, especially in local government. The South African government has put in place policies and mechanisms to create a conducive environment for municipalities to manage finances in an effective manner. The management of municipal finance is supported by a set of policies and regulations to strengthen the use of public money. Among the respective policy frameworks, the Constitution of the Republic of South Africa expects the government entities to be transparent and accountable. Here in, these financial measures are also guided by the Municipal Finance Management Act 56 of 2003 and the Public Finance Management Act 1 of 1999 (as amended 29 of 1999). Measured transparency is critically important for management public funds. Accountability is an essential element in achieving institutional goals, especially where public funds are used. Accountability allows public institutions to provide assurance to the tax payers and to their principals. The Auditor General expects municipalities to be accountable for their financial activities through regular reporting. The Annual Report will therefore be compiled for reporting and it must include all required information. Audit Committee becomes very critical, as a structure established to guide the municipality on finances and ensure that the report is credible in every respect. Metsimaholo municipality has however been facing challenges as per the opinions of the Auditor General based on financial reporting, amongst other things. This study involves the extent to which financial reporting serves as a tool for promoting accountability. In order to test the hypothesis, literature was reviewed to analyse and evaluate financial reporting and accountability. Empirical research was conducted to test and analyse the existence of practices, procedures and policies that promote sound financial management and their effectiveness. Data was collected through questionnaires and face to face structured and unstructured interviews, with respondents from employees of Metsimaholo Local Municipality and community structures. This study found among others that: *Policies for financial reporting exist but are not fully complied with *There is a lack of follow up with and implementation of Auditor General’s recommendations *Audit Committee recommendations are not fully implemented *There are no clear lines of responsibilities between councillors and officials with regard to financial management The study concludes with recommendations to assist the municipality in committing themselves to adopt strategies towards financial reporting for improved accountability. / Thesis (M. Development and Management (Public Management and Government))--North-West University, Vaal Triangle Campus, 2013