In an attempt to address the challenges of audit queries in a sustainable way and improve service delivery. Municipality should deal with causes of disclaimer and adverse opinion which are reflected on their audit report. This study focuses on the role of the Municipal Public Accounts Committee in the financial management of the Intsika Yethu Local Municipality. Challenges facing the Municipal Public Accounts Committee include lack of capacity, lack of co-operation from municipal departments and lack of knowledge and skill in municipal management. This study investigated the role of the Municipal Public Accounts Committee in the financial management of the Intsika Yethu Local Municipality. Particular attention was paid to the various roles played by the Municipal Public Accounts Committee making a contribution towards improving municipal financial management.

As part of the on going financial management reforms, the South African Government introduced the Supply Chain Management (SCM) Framework. Since 2004, The Eastern Cape Provincial Government embarked on a process of ensuring that procurement reforms wrought by the advent of SCM are seamlessly ushered in. Information Technology (IT) and systems are a sine qua non in supporting the implementation of the SCM Framework. However, IT does not operate in a vacuum. Many other factors complement, supplement and influence the objectives sought through the use of Information Technology and systems. It is the confluence of this factors that eventually will determine that success or failure of using technology to support procurement reforms in government. The research investigates the factors affecting the success of the Information systems underlying SCM in the Eastern Cape Provincial government. Data for the research was gathered using a questionnaire administered to all Eastern Cape Provincial Government departments. The research borrows from Heeks’ ITPOSMO model in assessing SCM and Information Systems structures and processes and gauging their state of readiness to embrace procurement reforms envisaged through the SCM Framework. Because of the importance of having a strong IT functional unit in any government department, the study highlights IT issues that typically confront IT managers, especially in the public sector. Heeks’ ITPOSMO model emerges as a sufficient framework for identifying gaps that currently exist between the reality and perceptions on the readiness of IT to adequately support government procurement reforms. The dissertation concludes that the success of the system is dependent not only on the technological component of the system, but also on other factors.

Thesis (MPA)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: The purpose of this research is to describe how the reform of public finance undertaken in South Africa since 1999 has furthered the principles of new public management (NPM). The first part of the research outlines the history of public sector reform in South Africa in general, with particular emphasis on public finance. It also discusses how reform was initiated and supplemented by the principles of new public management with the adoption of the Public Finance Management Act, No. 1 of 1999 (PFMA, 1999). This is followed by a deep analysis and detailed discussion of key indicators and the mode of their collection. The final phase consists of a description of how new public management principles have impacted public finance management since 1999. The study concludes with recommendations for further research and for practice and policy. The results tend to show how some principles of NPM have furthered public finance reform in some areas while others are still lacking. However the lack of sufficient data results in gaps in the findings: this lack of data makes it difficult to portray a clear picture of the extent to which principles of NPM have been fully implemented. Thus one of the recommendations is that certain indicators should be investigated further to understand the phenomenon better; it is probable that in a few years sufficient data will be available to allow for trend assessments. / AFRIKAANSE OPSOMMING: Die doel van hierdie navorsing is om te beskryf hoe hervorming van openbare finansies sedert 1999 in Suid Afrika onderneem is ten einde die beginsels van ‘nuwe openbare bestuur’ te bevorder. Die eerste gedeelte van die navorsing fokus op die Suid-Afrikaanse openbare sektor hervorming geskiedenis in die algemeen, met spesifieke fokus op openbare finansies. Dit beskryf hoe die Openbare Finansiële Bestuurswet, No 1 van 1999 (PMFA, 1999) hervorming en die beginsels van ‘nuwe openbare bestuur’ bevorder het. Dit word gevolg deur ‘n diep en deeglike bespreking van kern indikatore en die wyse waarop data versamel is. Die finale fase behels ‘n beskrywing van die bedra van openbare finansiële bestuur hervorming sedert 1999 tot die bevordering van ‘nuwe openbare bestuur’ beginsels. Die studie sluit af met aanbevelings vir praktyk en beleid asook verdere navorsing. Die resultate toon dat sommige van die beginsels van ‘nuwe openbare bestuur’ bevorder is deur openbare finansiële hervorming, terwyl ander steeds agterweë bly. ‘n Tekort aan genoemsame data lei egter tot leemtes in die bevindinge: die tekort aan data maak dit moeilik om ‘n duidelike prentjie te vorm oor die mate waartoe die beginsels van ‘nuwe openbare bestuur’ ten volle geïmplementeer is. Een van die kern aanbevelings is dus dat spesifieke indikatore verder ondersoek moet word om die verskynsel beter te verstaan; dit is waarskynlik dat genoegsame data in die toekoms koers berekenings moontlik sal maak wat verdere begrip sal bevorder.