Embora alguns estudos tenham encontrado evidências acerca da eficácia da Lei de Responsabilidade Fiscal (LRF) em reduzir as despesas estaduais e municipais, procurou-se neste trabalho, analisar os efeitos da lei sobre níveis mais desagregados de despesa. Partiu-se da hipótese de que, possivelmente, os componentes menos rígidos de despesa teriam sido mais afetados pela LRF. Dessa forma, as despesas foram classificadas em categorias e funções, abrangendo os municípios brasileiros no período entre 1998 e 2004. A segmentação por categorias seguiu uma estrutura contábil, enquanto a classificação por funções se referiu à quatro principais áreas de destinação das despesas: social, overhead, infra-estrutura e outras. Os dados obtidos foram provenientes da FINBRA, uma base de dados elaborada pela Secretaria do Tesouro Nacional. Utilizou-se também a base de dados do Tribunal Superior Eleitoral para a construção de algumas variáveis políticas. Os resultados das análises descritivas mostraram que os gastos mais rígidos cresceram mais do que a receita para o total de municípios, indicando um maior comprometimento do orçamento. Adicionalmente, foram encontradas evidências de que a LRF obteve sucesso em fazer os municípios cumprirem os limites relacionados a ela. Inclusive, estimou-se um modelo de variável categórica (Logit de efeitos fixos) com o intuito de analisar o impacto da LRF sobre a probabilidade de cumprimento do limite de gasto com pessoal (60% da Receita Corrente Líquida). Os resultados indicaram que a LRF afetou positivamente a probabilidade de respeitarem o limite. No entanto, os municípios que se encontravam dentro dos limites podem não ter sido afetados pela lei, pois permitiram que a despesa com pessoal crescesse mais do que a receita. Os resultados das estimações pelo método de Anderson-Hsiao para painéis dinâmicos mostraram que a LRF não surtiu efeito sobre gastos com pessoal e outras despesas correntes (mais rígidos). O investimento (menos rígido) foi a categoria mais prejudicada, pois sofreu forte redução devido à lei. Assim, a LRF reduziu a despesa total, mas em virtude da forte queda do investimento. Os resultado obtidos para as funções de despesa mostraram que o gasto com social sofreu uma pequena redução, enquanto a despesa com overhead um aumento. O gasto com infra-estrutura (menos rígido) foi o mais atingido, apresentando uma forte queda em virtude da lei, a qual acabou influenciando no resultado da despesa orçamentária. Portanto, as evidências encontradas neste trabalho confirmam a hipótese de que o ajuste promovido pela LRF se deu realmente sobre os componentes menos rígidos de despesa. / Although some studies have found evidences about the efficacy of the Fiscal Responsibility Law (FRL) in reducing state and municipal expenditures, it was intended to analyze the effects of the law on more disaggregated levels of expenditures in this work. The initial hypothesis was that more flexible expenditures components would have been more affected by the FRL. Thus, the expenditures were classified in categories and functions, considering the brazilian Municipal Districts in the period between 1998 and 2004. The repartition by categories followed an accounting structure, while the classification by functions referred to four main areas of expenditures destination: social, overhead, infrastructure and others. The data were obtained from FINBRA, a database elaborated by the National Treasury Office. The Electoral Supreme Court database was also utilized in the construction of political variables. The results of the descriptive analysis showed that less flexible expenditures increased more than the revenues, indicating a higher commitment of the budget. Further, it was found evidences that the FRL succeed in making the municipal districts accomplish the limits related to it. It was also estimated a model of categorical variable (Fixed effects Logit) that analyzes the impact of the FRL on the probability of accomplishing the personnel expenditure limit (60% of the Net Current Revenue). The results showed that the FRL had a positive effect on the probability of respecting the limit. Nevertheless, the municipal districts that were already respecting the limit may not have been affected by the law, since they let the personnel expenditure increase more than the revenue. The results of the estimations by Anderson-Hsiao?s dynamic panel data method indicated that the FRL didn?t have effect on personnel and other current expenditures (less flexible). The investment (more flexible) was the most damaged category, since it suffered a major reduction by the law. Thus, the FRL had a negative impact on total expenditure by making the investment decrease considerably. The results obtained for the expenditure functions showed that the social expenditure had a slight decrease, while the overhead?s had an increase. The infrastructure expenditure (more flexible) was the most affected, showing a major decrease caused by the law, which influenced the result of the total expenditure. Therefore, the evidence founded in this work confirms the hypothesis that the adjustment accomplished by the FRL indeed reached the more flexible expenditure components.

Thesis (MBA)--University of Stellenbosch, 2010. / Fixed investment is a prerequisite to economic growth and sustainable development. Such investment includes large and focused capital spending on the expansion and maintenance of major integrated economic infrastructure. South Africa‘s municipal environment is characterised by extensive infrastructure backlogs, an apparent lack of available funding to eradicate these backlogs as well as incapacities to unlock the required funding. This study proposes a mechanism to successfully unlock available funds and to optimally gear large infrastructure projects. The proposed mechanism focuses on reducing and mitigating project and unsystematic risk evaluations of private financiers. As part of the solution the two concepts of Security Risk Deposit and Limited Risk Deposit are introduced. The solution is based on the principle of associated risk transferral and a type of financial insurance related to remaining perceived levels of project and unsystematic risk. The key dilemma relating to the approach to infrastructure development in South Africa, is presented and is systematically resolved over the course of the study. The proposed solution is simulated and it confirms that it is indeed a valid way of ensuring that government attains more value from the limited available grant funding. Private financiers, government departments and the citizens of South Africa will be able to benefit from the proposed approach.

Thesis (MDF)--Stellenbosch University, 2014. / The aim of the study is to provide a framework for effective private sector participation in infrastructure development and finance, not to provide a rigid structure to guide the participation. Thus the framework is a flexible guide to guide the relationship with local governments. The study will be limited to the following aspects: - projects commissioned and managed by the local sphere of government in South Africa; - projects financed by funding outside of the national treasury budget allocations; and - infrastructure projects that may include physical infrastructure (roads), social infrastructure (clinic) and economic infrastructure (electrical substation). Even though the scope of the study may be limited, the study can provide critical insight in terms of private sector participation possibilities in infrastructure development in South Africa.

Thesis (MPA.) -- University of Limpopo, 2017 / In 1994 the South African democratically elected government inherited one of the most inequitable access to basic service between rural and urban communities. Rural people used to live without access to basic services such as water, electricity, roads and sanitation facilities. South African government established the Municipal Infrastructure Investment Framework as the national Strategic Plan to outline the extent of basic infrastructure backlogs and to come up with strategies to improve basic service provision to the poor citizens. The Municipal Infrastructure Grant (MIG) is a municipal infrastructure funding which combines all the existing capital grants for municipal infrastructure into a single consolidated grant. MIG is aimed at assisting the poor to gain access to infrastructure. MIG funding can only be used for infrastructure for basic services. Polokwane local municipality and Blouberg local municipality are the beneficiaries of MIG. The purpose of the study was to investigate the causes of unspent Municipal Infrastructure Grants in Polokwane and Blouberg local municipalities. An extensive literature review has been undertaken to gather information regarding unspent Municipal Infrastructure Grants in the two municipalities in the Capricorn District; Polokwane and Blouberg local municipalities. The study provides an investigation on how Polokwane and Blouberg local municipalities monitor the Municipal Infrastructure funding. The study further investigate the capacity of the municipalities to implement MIG, and whether these municipalities have the capacity to effectively utilise the MIG for efficient and effective service delivery. The researcher utilised a qualitative approach to collect data through interview schedule. A satisfactory response rate of 98% was obtained. The results indicated that Polokwane and Blouberg local municipalities are capacitated to implement and to monitor MIG. However, the municipalities often spend less than the budgeted MIG, as a result progress in the access to basic services is hindered. The failure to adequately spend the MIG by these municipalities is due to the fact that there is poor planning and a lot of political interference in the Supply Chain Management processes. The study recommended that managers should do proper planning beforehand, avoid late appointment of service providers and make references on the service providers they appoint to avoid disputes from members of the community. The study further recommended that Polokwane and Blouberg local municipalities should do proper consultation of the project, budget accordingly, and appoint companies that will produce positive end results with value for money. The study recommended that political office bearers should not interfere in the supply chain management processes

Thesis (MPA.) -- University of Limpopo, 2017 / In 1994 the South African democratically elected government inherited one of the most inequitable access to basic service between rural and urban communities. Rural people used to live without access to basic services such as water, electricity, roads and sanitation facilities. South African government established the Municipal Infrastructure Investment Framework as the national Strategic Plan to outline the extent of basic infrastructure backlogs and to come up with strategies to improve basic service provision to the poor citizens. The Municipal Infrastructure Grant (MIG) is a municipal infrastructure funding which combines all the existing capital grants for municipal infrastructure into a single consolidated grant. MIG is aimed at assisting the poor to gain access to infrastructure. MIG funding can only be used for infrastructure for basic services. Polokwane local municipality and Blouberg local municipality are the beneficiaries of MIG. The purpose of the study was to investigate the causes of unspent Municipal Infrastructure Grants in Polokwane and Blouberg local municipalities. An extensive literature review has been undertaken to gather information regarding unspent Municipal Infrastructure Grants in the two municipalities in the Capricorn District; Polokwane and Blouberg local municipalities. The study provides an investigation on how Polokwane and Blouberg local municipalities monitor the Municipal Infrastructure funding. The study further investigate the capacity of the municipalities to implement MIG, and whether these municipalities have the capacity to effectively utilise the MIG for efficient and effective service delivery. The researcher utilised a qualitative approach to collect data through interview schedule. A satisfactory response rate of 98% was obtained. The results indicated that Polokwane and Blouberg local municipalities are capacitated to implement and to monitor MIG. However, the municipalities often spend less than the budgeted MIG, as a result progress in the access to basic services is hindered. The failure to adequately spend the MIG by these municipalities is due to the fact that there is poor planning and a lot of political interference in the Supply Chain Management processes. The study recommended that managers should do proper planning beforehand, avoid late appointment of service providers and make references on the service providers they appoint to avoid disputes from members of the community. The study further recommended that Polokwane and Blouberg local municipalities should do proper consultation of the project, budget accordingly, and appoint companies that will produce positive end results with value for money. The study recommended that political office bearers should not interfere in the supply chain management processes.

近年來，由於地方政府支出的無效率，以及六年國建與社會福利措施的陸續開辦，致使地方公共支出遽增。在地方稅課收入成長率不及地方公共支出成長率的情形下，導致地方財政呈現逆轉的情勢。然而地方財政為國家財政之一環，國家財政又為庶政之母，故地方財政之健全與否，攸關國家施政與全民福祉。因此，解決地方財政困難便成為重要課題之一。 　　本論文係針對地方財政的節流面著手，首先就其支出現況作分析，再探討其所面臨的問題，繼而尋找出問題的改進方法。茲將研究結果歸納如下： 　　一、地方政府每年還本付息金額與人事費用之負擔沈重，加上理財效率偏低與委辦事項之經費負擔，致使地方財政極為困難。 　　二、台灣省各縣市政府教科文支出龐大，業已超過憲法之規定，以致於有拖垮縣市財政之虞。 　　三、國建六年計劃不斷有執行進度落後、預算大幅追加、與舞弊事件層出不窮等情事產生，致使地方財政更為困絀。 　　四、目前各種社會保險年年虧損，以及未徹底執行自負保費制度，故形成地方財政的沈重負擔。 　　財政運作應秉持「量入為出」原則，能節省處儘量節省，舉凡政府人事的精簡、教育經費的移轉、經營效率的提昇、工程弊端的消弭、以及依保險所需實際費用收取保險費……等措施，都能為地方政府節省鉅額的支出，繼而解決地方財政的困難。

This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.

Actuellement, les experts, les chercheurs et les décideurs soulignent l'importance de l'échelon local, devenu le cadre privilégié des nouvelles stratégies de développement. Il constitue même le niveau pertinent où les questions de développement et d'emploi se posent réellement. On observe aujourd'hui que les principales sources de financement des collectivités locales au Maroc sont constituées du produit de la fiscalité, du transfert par l'Etat et de certaines ressources par le biais du Fonds du d’Equipement Communal (FEC). On observe également que les budgets locaux demeurent insuffisants au regard des besoins énormes à satisfaire et que les recettes budgétaires couvertes par l’Etat central sont grevées par les charges de fonctionnement qui empêchent tout effort d'investissement.Partant de ce cadre général, la problématique de cette recherche s’articule autour des questions de la gestion, de l’évaluation et du management des finances locales et leur impact sur la gouvernance locale ainsi que sur les politiques publiques locales au Maroc. Aussi, il s’avère nécessaire d’interpeller la nature du système financier des collectivités locales marocaines à travers la question majeure des mécanismes d’évaluation des finances locales qui peuvent être envisagés pour une gouvernance locale au Maroc. Les questions majeures qui se posent se rapportent ainsi aux diverses mesures et actions prises pour évaluer la gestion des finances locales au Maroc et la place de l’évaluation des finances locales dans les pratiques de la gouvernance.La thèse est structurée en deux parties :- La première partie, intitulée « Diagnostic des finances locales : état des lieux », a été consacrée à l’organisation financière locale du Maroc. Cette partie a permis de dresser l’état des lieux des finances locales au Maroc, leur genèse, leur évolution, les principales sources de financement et leurs limites. Cette partie nous a permis également d’aborder la question de l’autonomie de gestion des finances locales, en la situant dans le cadre du processus de décentralisation et de territorialisation des réformes sectorielles.- La seconde partie, intitulée « Les réformes des finances locales et leur évaluation pour la bonne gouvernance» a été consacrée à la question des exigences d’une véritable modernisation de l’administration financière locale. Un intérêt particulier a été accordé à la fois à la réforme des sources de financement des collectivités territoriales et à la réforme de la gestion financière et aux modes de management des finances locales pour déboucher sur un modèle de management susceptible d’améliorer la gouvernance locale dans notre pays. / Currently, the experts, the researchers and the decision makers stress out the importance of the local level, which became the privileged framework of the new development strategies. It even constitutes the relevant level where the questions of development and employment really arise. It is observed today that the main sources of financing of the local government agencies in Morocco are made up by the product of the taxation, the transfer by the State and certain resources by the means of the Funds of Communal Equipment (FEC). It is also observed that the local budgets remain insufficient when considering the enormous needs to satisfy and that the budget revenue covered by the Central state is burdened by the operating costs which prevent any effort of investment.Based on this general framework, the problem of this research revolves around questions of administration, evaluation and management of local finances and their impact on local government and on local public policies in Morocco. Also, it proves to be necessary to challenge the nature of the financial system of the Moroccan local government agencies through the major question of the mechanisms of evaluation of local finances that can be considered fora local governance in Morocco.The major questions which arise thus relate to various measurements and actions taken to evaluate the management of local finances in Morocco and the place of the evaluation of local finances in the practices of the governance.The thesis is structured in two parts :-The first part, entitled “Diagnosis of local finance: state of play”, was devoted to the local financial organizationof Morocco. This part made it possible to draw up the inventory of fixtures of local finances in Morocco, their genesis, their evolution, the main sources of financing and their limits. This part also enabled us to tackle the question of the autonomy of management of local finances, by locating it within the framework of the process of decentralisation and territorialisation of the sectoral reforms.- The second part, entitled “the reforms of local finances and their evaluation for the good governance” was devoted to the question of the requirements of a true modernization of the local financial administration. A private interest was granted at the same time to the reform of the funding sources of the territorial collectivities, the reform of financial management and the modes of management of local finances to lead to a model of management which is likely to improve the local governance in our country.

The need to achieve developmental local government in South Africa has necessitated that the municipalities and other government departments pay more attention to the poor so that they can be helped to live more fruitful lives and become the instruments for the growth of local economy. This study seeks to assess the impact of Local Economic Development (LED) initiatives in Mbhashe Local Municipality with special focus on the Maize Production Project (MPP). The areas of Mbhashe municipality that were included in the study include Ndakeni village near Dutywa, Tswele-litye near Willowvale and Madwaleni near Elliotdale. The study followed both the qualitative and quantitative research approaches and the respondents were made up of a sample of MPP beneficiaries from the three areas mentioned above, Community Leaders and the Officials. The objectives of the study were to identify MPP objectives, to identify challenges in the implementation of the MPP, to assess the availability of remedial measures and lastly, to assess whether the community has benefited from the maize production project or not. Among others, the objectives of the MPP were to maximise maize production, to make profit, to create employment opportunities for the unemployed. Only 13 percent of the surveyed beneficiaries believe that their expectations of this initiative were fully met. The majority (two thirds) believe that their expectations were partly met, whilst one in five (20 percent) believe that their expectations were not met at all. The MPP implementation challenges included delays caused by the municipal procurement processes, unfavourable climate conditions, poor service delivery by the appointed service providers who provide tractors, shortage of funds and late start for ploughing. Even though the remedial measures seem to be in place, the implementation and the communication of the strategies remains a big challenge. Furthermore a proportion of the respondents were unhappy with the public participation process that preceded the implementation of the project.According to the findings, two thirds (67 percent) of the surveyed farmers believe that their communities have benefited from the MPP, although one third (33 percent) disagreed. The challenges of an insufficient budget, procurement delays and late commencement of ploughing need to be addressed if the maize production initiative is to yield the desired results.

Thesis (Ph. D. (Public Administration)) -- University of Limpopo, 2016. / This research examines the effectiveness of the factors that have been introduced to bring about progress to clean audit outcomes in South African municipalities. This research has become increasingly important as the democratic dispensation in South Africa has witnessed a gradual weakening of public financial accountability. As a consequence of this ongoing decline, the National Government initiated the campaign “operation clean audit” as a means to achieve a new level of improved audit outcomes. The Auditor General of South Africa (AGSA) identified three key factors that would drive improved audit outcomes, namely leadership, financial management and governance. Given that “operation clean audit” had seemingly become an elusive dream by 2014, the researcher decided to examine the relative effectiveness of the causative variables identified by the AGSA as key to achieving improved audit outcomes. This research therefore was intended to make a contribution to the body of academic knowledge by pursuing the following objectives: to examine the effect of leadership on the achievement of clean audit outcomes in the South African public service; to analyse the effectiveness of financial management in the South African public service; to evaluate the effect of governance on the achievement of clean audit outcomes in the South African public service, and to propose a framework for understanding the factors that affect clean audit outcomes in the South African public service. To achieve the research objectives, the research applied a positivist paradigm and a quantitative approach. Data were collected from the AGSA’s consolidated municipal reports from the nine provinces of the Republic. Hence, the study was limited to the use of municipal audit reports, consolidated into single reports for all the municipalities in each of the provinces over a period of years. Thus, the study examines a total of nine consolidated reports for each of the five years between 2009/2010 – 2013/2014. Using the panel data approach, this produced a set of nine cross sectional units and 5 periods which thus produced 45 time series observations. Subsequently, a panel data multiple regression analysis was conducted to analyse the data. After correcting the model for heteroskedaskicity, the results from the regression analysis revealed important relationships in only two dimensions. On the one hand, the three independent variables – leadership, financial management and governance – jointly vi have a significant relationship with clean audit outcomes, with a P value P<0.000, which is substantially below the 5% alpha level anticipated for this research. The independent variables were each examined for their individual effects on clean audit results. Results show that only governance has a significant and direct effect on the achievement of a clean audit. Given that governance has a substantially stronger impact on the achievement of clean audits (far more than do the other variables), further analysis was conducted to determine the variables that influence the efficiency of governance. The results reveal that the effectiveness of the audit committee has an overriding influence on the ability of an entity to achieve clean audits. The findings thus appear to confirm the Auditor General’s broad claim that leadership, financial management and governance are the key drivers to improved audit outcomes: but further analysis reveals that this happens only when the three variables are analysed as a single unit, to examine whether they significanly enhance clean audit outcomes. As single variables, only governance proved to affect clean audit outcomes significantly. The findings from the analysis thus corroborates the literature, thus achieving the first three research objectives. Arising from this analysis, the researcher was able to propose a framework for understanding the factors that affect an entity’s progression to clean audit. This constituted the achievement of research objective 4, and makes a contribution to the current body of knowledge on the topic. Thus, this research contributes to knowledge in that it develops a framework for understanding the factors that affect the achievement of a clean audit, and proposes two key approaches to further research and improve public sector auditing: a model to research the variables that affect audit committee effectiveness; and a practical approach that includes additional variables (drawn from the framework) during the public sector audit. Key words Accountability, accounting, audit committee, audit quality, clean audit, financial management, governance, leadership, public administration, public policy, public sector, supreme audit institution. / Faculty of Economics and of Finance at the Tshwane University of Technology, and the Faculty of Management and Law at the University of Limpopo