Local government, as government at grassroot, has, probably undergone transformation more than any institution in post-1994 South Africa. State-of the-art legislation have been passed that have restructured municipalities, and, especially, in the areas of performance and conduct of councillors and officials. Prominent in the areas of transformation are the roles of the Executive Mayor, which are no longer ceremonial as well as the radical changes which have been legislated in municipal financial management. This study was undertaken to determine the challenges that confront the Executive Mayor in financial management in selected local municipalities in the Free State. The hypothesis was formulated that "despite the state-of-the art legislation to regulate municipal finance, Executive Mayors in municipalities face the challenge of poor service delivery as a result of noncompliance to financial statutes due to human resource incapacity". To test the hypothesis, use was made by empirical research that comprised questionnaires completed by sample of managers and officials in the selected local municipalities of Mafube, Metsimaholo, Moqhaka and Ngwathe.The findings, amongst others, were that: • Human capital in the 4 selected local municipalities are in their prime age. 69 percent of managers are in the aged between 30 years to 50 years; • 57 percent of the managers responded that they have adequate qualifications and training to pursue the challenges in municipal finance; • All 4 municipalities normally get their budgets approved as required by compliance. • The hypothesis was consequently, invalidated. The study ends with recommendations to help improve standards and quality of financial management practice in the 4 municipalities.

Local government, as government at grassroot, has, probably undergone transformation more than any institution in post-1994 South Africa. State-of the-art legislation have been passed that have restructured municipalities, and, especially, in the areas of performance and conduct of councillors and officials. Prominent in the areas of transformation are the roles of the Executive Mayor, which are no longer ceremonial as well as the radical changes which have been legislated in municipal financial management. This study was undertaken to determine the challenges that confront the Executive Mayor in financial management in selected local municipalities in the Free State. The hypothesis was formulated that "despite the state-of-the art legislation to regulate municipal finance, Executive Mayors in municipalities face the challenge of poor service delivery as a result of noncompliance to financial statutes due to human resource incapacity". To test the hypothesis, use was made by empirical research that comprised questionnaires completed by sample of managers and officials in the selected local municipalities of Mafube, Metsimaholo, Moqhaka and Ngwathe.The findings, amongst others, were that: • Human capital in the 4 selected local municipalities are in their prime age. 69 percent of managers are in the aged between 30 years to 50 years; • 57 percent of the managers responded that they have adequate qualifications and training to pursue the challenges in municipal finance; • All 4 municipalities normally get their budgets approved as required by compliance. • The hypothesis was consequently, invalidated. The study ends with recommendations to help improve standards and quality of financial management practice in the 4 municipalities.

With more than 30 million people living with HIV/AIDS and about 2.5 million people infected in 2006 alone, the HIV/AIDS epidemic has become one of the highest priorities on the global development agenda. About 65% of the world population living with HIV/AIDS live in sub-Saharan Africa. Sub-Saharan Africa also lags behind in achieving international development goals and the burden of HIV/AIDS further exacerbates the cycle of poverty and inequality. Donor aid is often given on the assumption that the recipient country has adequate capacity in the government to manage all aspects of development: planning, fiscal management, programme design, financial control and budgeting, project implementation, accountability and monitoring and evaluation. The multiplicity of funding modalities in the donor field makes the absorption and spending of aid a challenge. The national capacity influences the ability to absorb donor aid and the role of public administration in the national development programmes cannot be over-emphasised. To attain the Millennium Development Goals (MDG) of the Millennium Declaration of the United Nations, special attention needs to be given to HIV/AIDS. Should the AIDS pandemic not be resolved properly, almost all the MDG might be in jeopardy. The Paris Declaration on aid effectiveness, harmonisation and alignment does not make any provision for safeguarding funds for the mitigation of the impact of HIV/AIDS in recipient countries. The United Nations’ UNAIDS has made it clear that to effectively attain any development goals in the developing world, mainstreaming of HIV/AIDS in all development activities needs to be done. Conceptually, mainstreaming HIV/AIDS means to bring HIV/AIDS to the centre of the development agenda, which requires change at individual, departmental and organisational level. From this overview emerges the research question: ‘Will the changing international official development assistance environment have an influence on financing the response to HIV/AIDS in the developing countries of southern Africa?’ This is a qualitative and descriptive study, based on a literature survey utilising a deductive approach in the fields of public administration, public financial management, development, development administration, HIV/AIDS and official development assistance (ODA). A model for a sector-based approach to financing the AIDS epidemic in the country was developed. The model is based on the many different mechanisms, best practices and lessons learned of many different organisations. It suggest one overarching body with legal status that can manage a country’s HIV and AIDS programme as a cross cutting issue. The Central body will have representation of all sectors, including government, donors and multilaterals. All the role players in the field should be involved in the development, planning and implementation of the programmes. / Thesis (PhD)--University of Pretoria, 2009. / School of Public Management and Administration (SPMA) / unrestricted

The South African Government’s service delivery initiatives do not guarantee quality of life for all citizens of South Africa. An active challenge faced by researchers and practitioners, who do not have adequate solutions available, is based on the fact that government departments are not able to say what they have achieved; only what they have done. The aim of this study was to develop a conceptual approach or framework for public financial performance management, which will pave the way for operational and line managers in public financial management towards world-class performance with specific reference to effectiveness and service delivery outcomes. The contextualisation of public administration highlights the scientific foundations of public administration and the continuous development of administrative theories and growing administrative thought within the discipline of Public Administration. The development of public administration proves to be dynamic with the emphasis on future trends and emerging concepts of public management and good governance and the need for more efficient and effective service delivery. The state's role has changed from hands-on management and direct delivery of goods and services to the facilitation of an enabling environment, which provides a framework for private sector participation. Successful development programmes hinge on the effective economic policies, good governance and financial performance management of the facilitator. Due to the fragmentation of policy responsibility in society, the traditional mechanisms of governmental control are no longer workable, or even appropriate. Control is giving way to interaction and involvement with critical implications for the operational manager’s ability to manage, but still to be accountable. The future role of government will be based on governance and stewardship, which can create an enabling environment for all its citizens to enjoy a good life. Derived from an analysis of the public administration environment, the magnitude of the challenges and the tasks facing African countries, African governments and other stakeholders, especially the international community, must establish capacity to deal with a dynamic and changing environment. A systematic and holistic approach will be needed for the implementation of policy in order to become more effective and responsive to the needs of society. The role of governance as the ideal platform allows for an interactive relationship between the public financial management system and the budget process to be facilitated by various role players in different relationships. Interaction is based on the concept of getting the basics right and is also aligned with the public financial management system as a series of realistic platforms to accommodate the multiple role players. The result is a financial system that provides the opportunity for financial performance management and effective and optimal budget outcomes. A high-performing public-sector organisation is results-driven with a sound public financial management system, which allows the government to make the best use of all available resources. This type of organisation will meet the quest to efficiently and effectively utilise public resources to meet the needs of the community in an equitable manner. Public financial performance management must be viewed as the next logical evolution of the field of public management. Public financial performance management must be viewed as an essential component of successful management. This is cultural, operational and human resource management change. The transition will require recognition that rationality is the underlying force of performance management. The development of public financial performance management capacity is a means and not an end in itself; it is an integral part of the overall development agenda. Consequently, a capacity development strategy must be based on a broader vision of improved financial performance management and increasing organisational effectiveness leading to good governance. While country ownership is critical, the capacity development efforts have to be tailored to match the existing human resources, institutions, legal system, as well as the administrative and political culture. The drive for capacity development should transcend the mode by which it is to be delivered. / Thesis (PhD)--University of Pretoria, 2013. / School of Public Management and Administration (SPMA) / unrestricted

La gestion par la performance est l’aboutissement des efforts de longue haleine entrepris par les pays les plus avancés afin de moderniser le fonctionnement de leurs administrations. D’ores et déjà, la nouvelle tendance libérale amorcée par ces pays, du fait de la globalisation, amène toutes les autorités publiques à travers le monde à repenser leur approche managériale de manière, non seulement à permettre une meilleure allocation des moyens budgétaires, mais aussi afin de se doter d'un dispositif de pilotage ayant pour but, d’améliorer l’efficacité de la dépense publique pour atteindre des résultats prédéfinis.Dans cette perspective, l’Algérie à l’image d’autres pays en développement, a enclenché tout un processus de modernisation de son système budgétaire, baptisé "MSB". Elle cherche ainsi à améliorer son mode de fonctionnement, en s’orientant de plus en plus vers une gestion performante des recettes issues de la rente pétrolière. Cela est d’autant plus nécessaire que les dysfonctionnements actuels appellent un besoin réel d'assainissement pour le redressement économique, et le déploiement rationnel et transparent des dépenses publiques.Cette thèse s’inscrit dans l’analyse de cette démarche. Elle cherche à révéler les grands axes retenus pour la mise en place de la budgétisation programme en Algérie, ainsi que l'analyse détaillée du projet de la LOLF algérienne, une option qui apparaît plus pressante pour réviser en profondeur la loi n° 84-17 du 7 juillet 1984 relative aux lois de finance. Elle vise à décrire à la fois la prise de conscience interne quant à la nécessité de réformer le système en vigueur, ainsi que les réformes suggérées ou "imposés" par le Fonds monétaire international (FMI), et la Banque Mondiale.La démonstration faite par notre étude vise à retracer les influences de l'héritage juridique et des pratiques budgétaires françaises sur les finances publiques algériennes. Avec un système miné par des pesanteurs sociologiques et un environnement mal préparé à une mutation d'ampleur, l’environnement actuel peine à être réceptif aux exigences de résultats. / The management by result is the outcome of long efforts that has been adopted by the most developed countries in order to modernize their administrations' performance. Already, the new liberal trend initiated by these countries, as a result of globalization, leads all public authorities around the world to rethink their approach to management so that not only allow a better allocation of budgetary resources, but also in order to develop a control device aimed to improve the efficiency of public spending to achieve predefined results.In this context, Algeria, like other developing countries, initiated a whole process of modernization of the budgetary system, called "MSB", it seeks to improve its operation by moving increasingly towards a efficient management of revenues from the oil returns. This is necessary while current problems require a real need for economic recovery, rational and transparent deployment of public expenditure.In fact, this thesis aims to analyze this approach. It seeks to reveal the major axes for the implementation of the budgeting program in Algeria, and a detailed analysis of the LOLF Algerian project, an option that appears more urgent to revise law n° 84-17 of 7 July 1984 concerning finance laws. It aims to describe both the internal awareness about the need to reform the current system and the proposed reforms or "imposed" by the International Monetary Fund (IMF) and the World Bank.The demonstration in this study aims to show the influences of legal heritage and French budgetary practices on Algerian public finances. With a system undermined by sociological links that is poorly prepared for a major change, the current environment is hardly receptive to performing requirements.

In the context of evaluating effectiveness of information systems, the public sector requires a specific approach for measuring indirect benefits such as strategic / political value. There is not yet a holistic approach and no unified adaptive and time-variant model addressing the problem. In this thesis, Strategic Management Model developed and partially applied at the Ministry of Finance, Turkey, is described. The model is based on the public value delivery chain, from strategic goals to accountability reporting. Public Financial Management Value Space is built step by step, and a method is defined on the Value Space for effectiveness assessment through calculation of five value components, namely the Agency Value, User Value, Political Value, Strategic/Social Value, and Environmental Value, using weighted summation of key goal and performance indicators. Value space is mapped to ontology, then to the object model for flexible system implementation. The assessment calculation method, resulting in a single value allows for a-posteriori benefits assessment, allows not only for cross-comparison of programs, agencies, functions, etc. by fixing the values on the dimensions of the value space under analysis, but also standardization and consolidation. Economy, efficiency and effectiveness are linked as an extension of the assessment model by introducing the expenditure component of the budget. The model has been applied to two case studies of Information System investments at the Ministry of Finance, and a cross-comparison of these initiatives has been provided.

Le secteur public joue un rôle important dans la société. Dans la plupart des pays en développement, les dépenses publiques constituent une partie importante du PIB et les entités du secteur public sont les principaux pourvoyeurs d’emploi et les principaux acteurs du marché des capitaux. Le secteur public détermine, généralement par le biais d'un processus politique, ses objectifs économiques et sociaux ainsi que les différents types d'intervention à mettre en place pour les atteindre. Comment le secteur public atteint ses objectifs constitue une question cruciale étant donné que sa taille et son importance économique en font un moteur principal de la croissance et du bien-être social. Ses performances sont jugées à travers la qualité et la nature de sa gestion des finances publiques, les infrastructures qu'il finance ainsi que la qualité de sa régulation des activités économiques. La manière dont les activités du secteur public délivrent les résultats attendus est ainsi une variable clé du développement; pourtant les études empiriques pour comprendre ce qui fonctionne dans le secteur public et pourquoi restent remarquablement limitées. Deux principales raisons expliquent cette situation: les performances dans ce secteur sont difficiles à analyser car les outputs des divers services qu’il fournit sont difficiles à mesurer et même à définir, et le manque de données quantitatives et qualitatives rend difficile une analyse économétrique rigoureuse.Dès lors, l’objectif de cette thèse est de documenter cette littérature et de proposer différentes méthodes empiriques pour évaluer les performances du secteur public dans les pays en développement. Notre analyse est organisée comme suit: la Première Partie - Chapitres 1 et 2 - présente deux essais sur l’évaluation des performances du secteur public “en amont” tandis que la Seconde Partie - Chapitres 3 et 4 - présente deux essais sur l’évaluation des performances du secteur public “en aval” Le Chapitre 1 fait usage de la technique de Blinder-Oaxaca pour examiner comment la qualité des institutions budgétaires affecte les performances budgétaires – déficit budgétaire et dette publique - en Afrique sub-Saharienne. Dans le Chapitre 2, nous utilisons une approche par le Synthetic Control pour étudier l'impact des Offices de Recettes sur la mobilisation des ressources publiques dans une vingtaine de pays en développement. Le Chapitre 3 présente un Benchmarking systématique des performances infrastructurelles de l'Afrique dans les secteurs de l'électricité, de l'eau et de l’assainissement, des technologies de l'information et de la communication, et des transports. Enfin nous évaluons, dans le Chapitre 4, les effets de la mise en place d'une Autorité Indépendante de Régulation sur les performances du secteur de l'électricité dans les pays en développement. / The public sector plays a major role in society. In most developing countries, public expenditure represents a significant part of gross domestic product (GDP) and public sector entities are substantial employers and major capital market participants. The public sector determines, usually through a political process, the outcomes it wants to achieve and the different types of intervention. How the public sector achieves results matters as its size and economic significance make it a major contributor to growth and social welfare. Its achievements emerge in the quality and nature of its financial management, the infrastructure it finances and the quality of its social and economic regulation. How well those public sector activities deliver their expected outcomes is a key development variable; yet explicit evidence base for understanding what works and why in the public sector remains strikingly limited compared with other policy areas. There are two main reasons for this situation: the performance in these areas is difficult to analyze because the outputs of many such services are hard to measure or even to define, and the lack of quantitative and qualitative longitudinal data precludes rigorous econometric analysis.Therefore the objective of this thesis is to document this literature and to propose different ways of measuring public sector performance in developing countries. The dissertation is divided into two Parts: the first Part – Chapters 1 and 2 – presents two essays on “upstream” public sector performance while the second Part – Chapters 3 and 4 – presents two essays on “downstream” public sector performance. The Chapter 1 makes use of the Blinder-Oaxaca Decomposition to examine how the quality of budget institutions affects fiscal performance – Primary Balance and Public Debt – in sub-Saharan Africa. In Chapter 2 we use a Synthetic Control Approach to investigate the impact of Semi-Autonomous Revenue Authorities (SARAs) on revenue mobilization in twenty developing countries. The chapter 3 provides a first systematic Benchmarking of Africa’s infrastructure performance on four major sectors: electricity, water and sanitation, information and communication technologies, and transportation. Finally we evaluate the effects of the establishment of an Independent Regulatory Authority (IRA) on electricity sector performance in developing countries in Chapter 4.

This dissertation analyses the idea that parliament controls public money in parliamentary constitutional systems of government. That analysis proceeds through an historical and contemporary examination of the way legal practices distribute authority over public money between different institutions of government. The legislative and judicial practices concerning taxation, public expenditure, sovereign borrowing, and the government financing activities of central banks are selected for close attention. The contemporary analysis focuses on the design and operation of those legal practices in the United Kingdom and the Commonwealth of Australia, in the context of the boom-bust-recovery economic conditions experienced between 2005 and 2016. The dissertation's ultimate claims are explanatory: that "parliamentary control" is a poor explanation of the distribution of financial authority in parliamentary systems of government and should be jettisoned in favour of an idea of "parliamentary ratification". An empirically engaged methodology is adopted throughout the dissertation and (historical and contemporary) public sector financial data enrich the legal analysis. The dissertation acknowledges the impact of, but remains agnostic between, different economic and political perspectives on fiscal discipline and public financial administration. The dissertation makes a number of original contributions. It provides a detailed examination of the historical development, legal operation and constitutional significance of annual appropriation legislation, and the legal regimes governing sovereign borrowing and monetary finance. It also analyses the way that law interacts with government behaviour in situations of economic emergencies (focusing on the Bank of England's public financing activities since 2008), and the institutional and doctrinal obstacles facing judicial involvement in disputes concerning public finance (focusing on the Australian judiciary's recent engagements with public expenditure legislation).