In 2009 Operation Clean Audit was launched with the objective that all municipalities must achieve a clean audit by the 2014 financial year. A clean audit is an audit opinion when the financial statements are unqualified; no adverse findings were identified on compliance with laws and regulations as well as on predetermined objectives. The overall aim of the programme is to clean up the governance of municipalities and to enhance service delivery. In both the public and the private sector internal control is crucial. It is seen as one of the key elements of good governance, it provides assurance of the rendering of reliable financial statements, of compliance with legislation and it also indicates how the organisation performs against its objectives. Budgetary control in local government can be used as an effective internal control method by legally limiting the authorised expenditure and to monitor the actual service delivery against the budgeted targets. If variances are identified in the budget or with regard to service delivery objectives, remedial action can be taken. If municipalities do not provide services to communities in a sustainable manner, it contravenes its constitutional mandate as stipulated in section 152(1)(b) of the Constitution of South Africa. The qualitative research method, in the format of a case study of the Tlokwe City Council, a local municipality in the North West Province, was chosen for this research. In the 2010 financial year, the Auditor General reflected that the Tlokwe City Council experienced deficiencies in the key fundamentals of internal control: leadership, financial and performance management, and governance which could directly be linked to the basis of the qualification of the financial statements, findings on predetermined objectives and compliance with legislation. The material underspending of the capital budget was also found to be affecting service delivery negatively. The purpose of this study is to benchmark the internal budgetary control systems of municipalities in South Africa, which have already achieved clean audit reports for consecutive years, to improve the internal budgetary control system of the Tlokwe City Council. This research was formulated in such a way that — through the findings obtained in the literature study with regard to the legislative framework regulating the budget formulation, internal and budgetary control of the local government sphere in South Africa, analysis of the internal budgetary control deficiencies at the Tlokwe City Council and the benchmarking exercise with the Swartland and Steve Tshwete local municipalities — a strategy can be developed to provide for effective budgeting and to improve the internal control system of the Tlokwe City Council. Potential benefits that can arise from the implementation of the recommended strategy to improve the internal budgetary control system of the Tlokwe City Council are the attainment of a clean audit opinion by the Auditor General and subsequently the enhancement of service delivery to the community. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

In 2009 Operation Clean Audit was launched with the objective that all municipalities must achieve a clean audit by the 2014 financial year. A clean audit is an audit opinion when the financial statements are unqualified; no adverse findings were identified on compliance with laws and regulations as well as on predetermined objectives. The overall aim of the programme is to clean up the governance of municipalities and to enhance service delivery. In both the public and the private sector internal control is crucial. It is seen as one of the key elements of good governance, it provides assurance of the rendering of reliable financial statements, of compliance with legislation and it also indicates how the organisation performs against its objectives. Budgetary control in local government can be used as an effective internal control method by legally limiting the authorised expenditure and to monitor the actual service delivery against the budgeted targets. If variances are identified in the budget or with regard to service delivery objectives, remedial action can be taken. If municipalities do not provide services to communities in a sustainable manner, it contravenes its constitutional mandate as stipulated in section 152(1)(b) of the Constitution of South Africa. The qualitative research method, in the format of a case study of the Tlokwe City Council, a local municipality in the North West Province, was chosen for this research. In the 2010 financial year, the Auditor General reflected that the Tlokwe City Council experienced deficiencies in the key fundamentals of internal control: leadership, financial and performance management, and governance which could directly be linked to the basis of the qualification of the financial statements, findings on predetermined objectives and compliance with legislation. The material underspending of the capital budget was also found to be affecting service delivery negatively. The purpose of this study is to benchmark the internal budgetary control systems of municipalities in South Africa, which have already achieved clean audit reports for consecutive years, to improve the internal budgetary control system of the Tlokwe City Council. This research was formulated in such a way that — through the findings obtained in the literature study with regard to the legislative framework regulating the budget formulation, internal and budgetary control of the local government sphere in South Africa, analysis of the internal budgetary control deficiencies at the Tlokwe City Council and the benchmarking exercise with the Swartland and Steve Tshwete local municipalities — a strategy can be developed to provide for effective budgeting and to improve the internal control system of the Tlokwe City Council. Potential benefits that can arise from the implementation of the recommended strategy to improve the internal budgetary control system of the Tlokwe City Council are the attainment of a clean audit opinion by the Auditor General and subsequently the enhancement of service delivery to the community. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

Children with pronunciation difficulties are at risk of consequences later on, such as reading and writing difficulties. Problems with pronunciation could make a child less intelligible and affect their ability to discriminate between different speech sounds. To facilitate the assessment of pronunciation difficulties it is necessary to use appropriate and updated assessment tools suitable to analyze the children’s phonological development. The Swedish pronunciation test, Bedömning Av Fonologi (B.A.F.), has therefore been developed. This new test can be used by professionals to evaluate the phonological realisations of children. The purpose of this study was to gather normative data of 4 and 5 year olds for B.A.F. and to investigate if girls and boys performed differently concerning the pronunciation of the words in B.A.F. Furthermore, the intention was to investigate if there was any correlation in the performance of the words in B.A.F. with oral motor precision (by oral motor movements tasks), oral motor speed (by repeating syllables) as well as auditory perception (by repetition of nonwords). 63 children (36 girls and 27 boys) in the ages of 48 to 71 months participated in the study. The results showed that by using B.A.F. it is possible to see that the number of correctly pronounced words increases with age. Further, the results indicated that children in the ages of four and five had established /p, t, k, d, f, v, j, h, l, m, n/ and /ŋ/ and all the vocals except /y:/ and /Y/. The only speech sound that did not prove to be established was /r/. Neither the 4 nor the 5 year olds had established consonant clusters containing /r/. A significant correlation was found between oral motor speed and correctly pronounced words in B.A.F. The children’s auditory perception also correlated with the number of correctly pronounced words in B.A.F. This study suggests that skills concerning auditory perception and oral motor speed have more effect on pronunciation skills than oral motor precision. The results gave no indication of a difference in pronunciation between girls and boys. / Barn med uttalssvårigheter löper risk för senare konsekvenser, som exempelvis läs- och skrivsvårigheter. Problem med uttal kan göra ett barn svårförståeligt för omgivningen och kan påverka förmågan att särskilja mellan språkljud. För att underlätta bedömningen av uttalssvårigheter behövs uttalstest som är aktuella och anpassade efter barns utveckling. Därför har det nya uttalstestet Bedömning Av Fonologi (B.A.F.) producerats. Med hjälp av B.A.F. kan barns fonologi undersökas genom uttal av språkljud i ord. Denna studie syftade till att ta fram normativa data för testet hos 4- och 5-åringar. Studien syftade även till att undersöka om några skillnader mellan könen gällande prestationen på B.A.F. fanns samt om något samband mellan uttal av orden i B.A.F. och ett antal uppgifter som mätte oralmotorisk precision (oralmotoriska rörelser) och snabbhet (upprepning av stavelser), samt auditiv perception (repetition av nonord) kunde påvisas. I studien deltog 63 barn (36 flickor och 27 pojkar) i åldrarna 4;0 år till 5;11 år. Under analysen delades barnen in i grupper av halvårsintervall. Resultaten visade att man i B.A.F. kan se att antal korrekt uttalade ord ökar i linje med stigande ålder. Det påvisades även att barn i fyra- och fem årsåldern etablerat /p, t, k, d, f, v, j, h, l, m, n/ och /ŋ/ samt alla vokaler utom /y:/ och /Y/. Det enda konsonantfonem som ej visade sig vara etablerat i dessa åldrar var /r/. Ingen av åldersgrupperna hade heller etablerat kluster innehållandes /r/. Ett signifikant samband kunde påvisas mellan oralmotorisk snabbhet och antal korrekt uttalade ord i B.A.F. Även barnens auditiva perception korrelerade signifikant med antal korrekt uttalade ord i B.A.F. Föreliggande studie tyder på att auditiv perception och oralmotorisk snabbhet har ett större samband med uttalet än oralmotorisk precision. Inga uttalsskillnader mellan könen framkom.