Non-compliance with pieces of legislation may be considered the root cause of qualified, disclaimer and adverse opinions that continue to emerge in South African municipalities. One of those pieces of legislation is the Municipal Finance Management Act 56 of 2003. The study has assessed compliance with the Municipal Finance Management Act at Blouberg Municipality in terms of public consultation and management of the municipal budget. The researcher has used qualitative method in this study. Public consultation plays a significant role in a budgetory process of the Municipality, Municipal Finance Management Act 56 of 2003 requires Municipalities to take public views into consideration when compiling a budget. The objectives of local government are often defeated by maladministration because of non- compliance with legislations such as Municipal Finance Management Act 56 of 2003. This can be supported by audit outcomes (2011-11) from the office of the Auditor General. The report states that during the year 2010-11 forty Municipalities had not been audited because they did not submit annual financial statement on time which is a requirement in terms of the MFMA. The objective of the study is to assess compliance with the Municipal Finance Management in the Blouberg Municipality in terms of Public consultation and the competency of the Municipal officials to implement MFMA. During the study, it was found that Blouberg Municipality has embarked on Municipal Finance Management training in order to capacitate its officials to be able to implement MFMA and little has been done in terms of public consultation as members of the public were not aware of their responsibilities in terms of the Municipal budget. It is recommended that the Municipality should review its communication strategy to ensure maximum participation of the public and to create a conducive environment for public participation. / Public Administration and Management / M. P. A

Magister Philosophiae - MPhil / The Constitution of the Republic of South Africa entrenches the status of local government as a distinct sphere of government.1 In terms of section 40(1), the government of the Republic is constituted of three spheres, namely, the national, provincial, and local spheres of government. The local sphere of government has a constitutional mandate of ensuring the provision of services to communities in a sustainable manner.2 Furthermore, municipalities are required ‘to strive to achieve their mandate of the provision of essential services within their financial and administrative capacity.

The thesis explores the effect of fiscal decentralization on local governments budgeting and fiscal autonomy in selected transition countries of Central and Eastern Europe. The implications of legislative changes on local budgets and revenue authority are analyzed. Discrepancies between legal provisions and actual fiscal practices are identified on the basis of case studies of four countries: Bulgaria, Georgia, Hungary, and Lithuania. The study explores some specific approaches to dealing with local finances based on the respective countries' fiscal legislation. An attempt is made to evaluate local revenue authority based on both comparable statistical data and legal provisions of the selected countries. Following a comparative conceptual framework, the thesis reveals both unique and common patterns of budget policy and local revenue raising authority in each of the four countries. The results of the inquiry indicate that despite the greater fiscal authority and independence which local authorities gained during the transition, local governments in many CEE countries continue to operate within old centralized fiscal structures and budget policies. The right balance between the need for decentralization of governance and the ability and desire of local authorities to control and steer the local revenue policies is still to be found. / Master of Urban and Regional Planning

Thesis. 1979. M.C.P.--Massachusetts Institute of Technology. Dept. of Urban Studies and Planning. / MICROFICHE COPY AVAILABLE IN ARCHIVES AND ENGINEERING. / Bibliography: leaves 206-207. / by Dana R. Driskell. / M.C.P.

This diploma thesis is concerned with expenditure comportment of magistrate's cities. The main objective of this thesis was to examine the expenditure side of municipal budgets of cities of the Czech Republic. The thesis is divided into a theoretical and analytical part. The theoretical part describes the basic informations about municipal authorities, budget and budget's process. Next important part is about current and capital expenditure and overview of existing studies on magistrate's cities. Five cities were selected for analytical part. These cities were Olomouc, České Budějovice, Hradec Králové, Havířov and Kladno. The analytical part describes these cities and their budgets and current and cupital expenditures of these cities. The expenses were analyzed according to the sectoral classification. The expenses of these cities were also compared with the municipalities of the Czech Republic.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-03-14T12:01:59Z No. of bitstreams: 1 Fabiana Ferreira Pascoaloto.pdf: 2550248 bytes, checksum: 99f38713bc3716c1ec84ca7dfa58d151 (MD5) / Made available in DSpace on 2018-03-14T12:01:59Z (GMT). No. of bitstreams: 1 Fabiana Ferreira Pascoaloto.pdf: 2550248 bytes, checksum: 99f38713bc3716c1ec84ca7dfa58d151 (MD5) Previous issue date: 2018-02-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This research aims to analyze if Metropolitan Region of Sao Paulo municipalities meet requirements established by the Complementary Law 131/2009 in relation to compliance of minimum regulatory requirements in their official websites, as well as information service timeliness. In order to build the assessment form and content analysis of municipality official website it was used the bibliographical research. The study has also explored if transparency practices are in accordance to Brazilian legislation, which determine the need to accountability in the national public management. The investigation focuses on the disclosed information by thirty-nine Metropolitan Region of Sao Paulo municipalities and transparency official websites, with respect to compliance with the wide dissemination in official websites for public access to information. The measurement was performed in the acts practiced by the management units in the course of budget execution of the public revenue and expenditure and on the disclosure timeliness. To conclude it was detected the scenario in which the municipalities are in this transparency process and legal assistance / A pesquisa descrita tem o objetivo de avaliar se os municípios da Região Metropolitana de São Paulo atendem às exigências estabelecidas pela LC (Lei Complementar) nº 131/2009 em relação ao cumprimento dos requisitos mínimos em seus portais de eletrônicos, bem como o atendimento a tempestividade das informações. Foi utilizada análise da legislação para a construção do roteiro de avaliação e posterior análise de conteúdo dos portais de transparência das prefeituras, a fim de identificar se as práticas estão em conformidade com a legislação brasileira, que estabelece a necessidade de prestação de contas na gestão pública nacional. A amostra contemplou os trinta e nove Municípios da Região Metropolitana de São Paulo, em relação ao cumprimento da ampla divulgação em portais eletrônicos de acesso público, com informações relativas aos atos praticados pelas unidades gestoras no decorrer da execução orçamentária da receita e despesa pública e sobre a tempestividade dessa divulgação. Ao final, se identificou o cenário em que se encontram as prefeituras neste processo de transparência e atendimento legal

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.

This diploma thesis evaluates models of territorial self-government funding from the view of delegated powers in the Czech republic. To reach this goal, thesis is divided into four separated chapters. First chapter defines the function of local government, its position in present system of public administration, explains terms like own powers, extended powers and delegated powers. Second chapter of the work introduces valid legal framework about territorial self-government funding and each particular type of municipal government financing as well. It contains analysis of revenues and expenditures of municipalities and regions in last ten years particulary from 2002 to 2011. It clarifies historical development and gives more information about possible future process of municipal budgets. Third chapter deals with specific fund so called "contribution of execution of state administration". The last fourth part introduces budgetary allocation of municipality taxes and revenues - all according to valid legislation. It includes various suggestions of legal amendments of the budgetary allocation of taxes and their positive and negative effects as well.

This dissertation examined the literature of cutback management in the context of the Great Recession. Specifically, it studied the relationship between cutback management policies used by county governments during the recession and revenue changes. The purpose of this dissertation was to test whether or not the percent change in revenue had an impact on the probability that cutback management policies were used in the recession. According to the cutback management literature developed in the 1970s and 1980s, there should be a relationship. The theoretical framework used for this study was the rational-approach framework, which proposes that every expenditure reducing and revenue increasing policy is enacted based on the percent decrease in revenue the government faces. This suggests that the cutback management policies are a proportional response to revenue decline. The framework was operationalized by using a binary logistic regression that used policy en actment as the dependent variable and the percent change in revenue as the independent variable. Eighty-six counties were sampled and 7 years of each county's budget book were examined for policies and financial data. The research found that eleven expenditure policies and three revenue policies had a statistically significant relationship with the percent change in revenues. This resulted in the conclusion that the framework and, therefore, the cutback management literature were useful in explaining primarily expenditure policies. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2015. / FAU Electronic Theses and Dissertations Collection