Thesis (MBA.) -- University of Limpopo, 2022 / Local governments have been identified as the main catalyst for service delivery provisions. However, challenges, such as capacity and lack of financial sustainability, means many municipalities struggle to meet this obligation. This study sought to evaluate the challenges the Musina Local Municipality faces in their attempt to manage their finances for financial sustainability. The study adopted a quantitative approach. A structured self-administered questionnaire was employed as a data collection tool from sampled respondents. Statistical Package for Social Sciences (SPSS) was used to analyse the gathered data. The findings of this study indicate that the main challenge confronting the Musina Local Municipality was the low revenue collection. This is mostly as a consequence of community members’ inability to pay for services due to their unaffordability. The findings reveal that the Musina Local municipality made most of its revenue income from property rates, services charged on tariffs and fines. As such, failure by customers often left it in financial distress. The municipality’s poor financial position leads to other challenges, such as inability to pay creditors, lack of financial reserves, diversion of grant funding to fund the operation deficits. The study, therefore, concludes that the municipality is not financially sustainable. The study recommends that the municipality should develop a sound billing and revenue collection structure and place more emphasis on revenue collection of monies owed to them for amenities rendered.

Thesis (MPA)--University of Stellenbosch, 2011. / Since its inception in 1861 when the first public accounts committee was established in the United Kingdom, this oversight mechanism has developed into a model for non-executive financial oversight and accountability at the national and provincial levels of government throughout the Commonwealth and beyond. A few municipalities in South Africa have also established public accounts committees, but they are a few isolated cases. The hesitance on the part of South African municipalities to establish a good governance mechanism with a proven track record is a cause of concern, especially in view of the poor financial management that prevails throughout the local sphere of government. In this case study of the public accounts committee established in the City of Cape Town in 2006, the researcher explores the feasibility of the implementation of the public accounts committee model within the local government sphere in South Africa. Twenty internationally recognised public accounts committee practices were identified and used to probe the selected case to gain in-depth knowledge of the extent to which the committee adheres to these recognised practices. Where the committee deviated from accepted practices, the reasons for the deviation and its impact on the effectiveness of the committee were analysed. Finally, the key lessons learnt from the experience of the public accounts committee in the City of Cape Town are used in order to make two sets of recommendations: Firstly, recommendations on how the public accounts committee of the City of Cape Town can become more effective than it currently is – recommendations which are also relevant to any municipality wishing to establish a public accounts committee. The second set of recommendations is addressed to the national authorities in charge of finance and local government, as the challenge of establishing improved governance systems in local government is of national importance, and it is within the power of these authorities to remove a few key obstacles in the way of establishing municipal public accounts committees.

Submitted in fulfilment of Masters in Development Planning, Faculty of Engineering & the Built Environment, School of Architecture and Planning, University of the Witwatersrand, 2016 / The purpose of the thesis is to assess municipal own sources of revenue in the Johannesburg Metropolitan Municipality. Section 229 of the Constitution of South Africa states that municipalities may impose rates on property and surcharges on fees for services provided by the municipality or on behalf of the municipality. The primary data obtained from the City of Johannesburg facilitated the assessment of property tax and user fees revenue performance of the municipality as well as the challenges in the administration of revenue. A case study approach was used and the data required was on assessment of property tax and user fees revenue performance of the municipality as well as the challenges in the administration of revenue. Data was therefore collected from the primary data sources.This research shed the light on challenges that the City of Johannesburg Metropolitan Municipality encounter in the process of tax rate and charges administration in order to raise enough revenue to cover the cost of service delivery. Findings in relation to revenue collection were based on the information obtained from a user’s survey, the department of revenue, head of property unit, MMC finance and the executive mayor. Amongst other challenges that affect the CoJ own source of revenue, is the issue of property valuation and billing system which is to allow the city to charges tax payers according to property market value. In addition, there is no proper line of communication between the city and the community about the necessity of property tax rates and fee charges. Hence, some members of local community are not fulfilling their property tax obligations because of poverty or by preference. Observations from the study indicates that practical difficulties related to tax base identification and the lack of human capacity contribute significantly to the underperformance of the property tax administration system across South Africa as a whole. The inadequate records on property information have contributed to the inefficiency of the property tax system since many taxable units are not known, and therefore, it becomes difficult for the taxing authorities to collect property tax. Consequently, the City of Johannesburg Metropolitan Municipality is unable to collect enough revenue to cover the cost of service delivery. In order to rectify these problems some of the measures recommended include the need to improve human capacity and the communication/collaboration between local community and the municipality. / MT2017

This research critically analysed the role, if any, that is played by the budgetary reforms in enhancing basic service delivery, with specific reference to the case of Amathole District Municipality. The main objectives of this study were to investigate and evaluate the causes of possible challenges encountered by the ADM in the implementation of local government budgetary reforms; to assess and determine the role played by budgetary reforms in promoting basic service delivery by the Amathole District Municipality; to analyse the extent to which budgetary reforms are used in the preparation of the municipal budget and the IDP; and to evaluate the level of ADM institutional capacity in delivering basic services to communities in terms of the municipality’s capital budget and financial plan. The study is premised on the fact that there is no guaranteed service delivery without a sound financial management and planning. In this study, it is acknowledged that municipalities in South Africa are struggling to implement the local government budgetary reforms; and as such, South African municipalities could succeed in rendering effective and efficient public services, provided the matters of governance are adhered to, as well as financial governance in particular. This research is solely based on the assumption that the Amathole District Municipality’s budgets and budget process, like other municipalities in South Africa, are done for the sake of compliance with the requirements of National Treasury and the MFMA – with less emphasis being placed on enhanced basic service delivery to communities. The study proposed to provide a brief literature review on the basic service delivery, with reference to the South African context, as well as a theoretical overview on the evolution of developmental local government budgetary reforms. The empirical survey and research methodology employed in the study are described, followed by the operationalization of the survey questionnaire used for gathering the field data. The research findings of the empirical survey are then statistically analysed, using statistical procedures. The qualitative data analysis involved thematic content analysis, being interpreted and reported on. The triangulation-research methodology was employed with the emphasis being on the quantitative and qualitative methodologies. The sample comprised councillors, officials and ward committee members. Questionnaires, with open and closed-ended questions, were employed for the councillors and the officials. Focus-group interviews were conducted with the ward committee members from the respective local municipalities.The findings strongly suggest that, the introduction of the budgetary reforms indeed resulted in a shift by municipalities from their core mandate – that is service delivery – to a more legislative-compliant mode of practice. Recommendations flowing from, inter alia, the results of the empirical study, are presented to improve financial governance and service delivery in the Amathole District Municipality, as well as in other municipalities in South Africa. If adopted, these recommendations should enable the Amathole District Municipality, as a development agent, to fulfil its developmental mandate, thereby addressing the matters of financial governance and service delivery.

The assessment of internal controls has significant influence on the audit outcomes of public institutions, especially local municipalities. An effectively designed and implemented internal control enhances the ability to mitigate risks, and ultimately enables public institutions to achieve their predetermined objectives, to present reliable financial reporting and to comply with legislation and regulations. Without the internal controls, public institutions may experience challenges that may hinder them from achieving their performance objectives. The complementary role of the drivers of internal controls (leaders, managers and governance structures) is even more critical to strengthening internal controls. The study area at which the research activities were carried out was Roodepoort City Theatre at which three categories of documents (the general reports of the audit outcomes of the Gauteng Province local government, RCT’s annual reports and internal audit reports) were targeted for analysis using three document analysis templates. From the results of this research on the main points that are expressed in the three documents, the Auditor-General has played a significant role of assisting managers in the RCT to strengthen internal controls, but RCT’s internal controls still need to be strengthened through appropriate corrective measures by the drivers of internal controls. Therefore, it is pertinent to note that the changes in the composition of the drivers of internal controls of RCT had significant negative implications over internal controls. / Public Administration / M.P.A. (Public Administration)

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