The continuous failure of South African municipal administration, governance and oversight, renders the effectiveness of the municipal audit committee, questionable. The purpose of this study is to propose a framework for improving audit committee effectiveness in South African municipalities. The purpose was achieved by obtaining an understanding of the factors influencing the effectiveness of the municipal audit committees from municipal stakeholders and audit committee members; further exploring the factors identified from the stakeholders and audit committee members through a literature study and review of best practices; and acquiring input from stakeholders regarding the relevance and completeness of the framework developed, leading to refining of the framework. A constructivist ontology and interpretivist epistemologies were employed to achieve the research objective and a qualitative research methodology was embraced, comprising of focus groups, a literature study and an interview survey. The agency theory was adopted as the grand theory for this study and the resource-based view of the firm theory was applied to the literature, to extend and complement the existing literature on the effectiveness of audit committees. During the first phase of the study, the Interactive Qualitative Analysis method was harnessed for conducting the focus groups and analyses of the data. Purposive sampling was applied to select 15 participants who were stakeholders and audit committee chairpersons of municipalities, to conduct two focus groups. Twenty-five affinities (factors) and 139 sub-affinities (sub-factors) that influence the effectiveness of audit committees were identified, consolidated into five themes. The second phase was to explore the factors identified by the focus groups through a literature study. The findings of the literature study and focus groups were employed to develop the draft framework consisting of a Framework for audit committees and a Framework for municipalities. The development of these two guides led to a third guide for National Treasury, provincial treasuries and SALGA. In the third phase, purposive and snowball sampling methods were used to select participants to semi-structured interviews, followed by the refinement of the framework. Based on the findings, a framework is proposed, comprising factors that can improve the effectiveness of audit committees in South African municipalities. Furthermore, activities that can be centralised to enhance the effectiveness of municipal audit committees are identified, and an improved framework for agency theory is introduced. / College of Accounting Sciences / D. Phil. (Accounting Sciences)

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

<p>In South Africa, municipal councils are accorded a legal status and authority of a deliberative legislative body. This is considered critical for the municipal council to establish appropriate structures, processes and systems for effective oversight, particularly, oversight of budget execution. However, indications are that, the current legal and institutional measures need to be strengthened to enable municipal council to exercise oversight of the budget execution. Literature review conducted in this study highlighted executive dominance, lack of technical capacity, lack of access to relevant information and partisan attitude as key factors constraining elected representatives in general from exercising oversight of budget execution. In addition, the review identified institutional and behavioural criteria as the normative framework within which to evaluate the effectiveness of the current legal and institutional measures for oversight of budget execution in South African municipalities.</p>

<p>In South Africa, municipal councils are accorded a legal status and authority of a deliberative legislative body. This is considered critical for the municipal council to establish appropriate structures, processes and systems for effective oversight, particularly, oversight of budget execution. However, indications are that, the current legal and institutional measures need to be strengthened to enable municipal council to exercise oversight of the budget execution. Literature review conducted in this study highlighted executive dominance, lack of technical capacity, lack of access to relevant information and partisan attitude as key factors constraining elected representatives in general from exercising oversight of budget execution. In addition, the review identified institutional and behavioural criteria as the normative framework within which to evaluate the effectiveness of the current legal and institutional measures for oversight of budget execution in South African municipalities.</p>

Magister Philosophiae - MPhil / In South Africa, municipal councils are accorded a legal status and authority of a deliberative legislative body. This is considered critical for the municipal council to establish appropriate structures, processes and systems for effective oversight, particularly, oversight of budget execution. However, indications are that, the current legal and institutional measures need to be strengthened to enable municipal council to exercise oversight of the budget execution. Literature review conducted in this study highlighted executive dominance, lack of technical capacity, lack of access to relevant information and partisan attitude as key factors constraining elected representatives in general from exercising oversight of budget execution. In addition, the review identified institutional and behavioural criteria as the normative framework within which to evaluate the effectiveness of the current legal and institutional measures for oversight of budget execution in South African municipalities. / South Africa

Since 1994 fundamental transformation has taken place in South Africa in terms of disaster risk management. The transformation process gave rise to the promulgation of the Disaster Management Act (57/2002) that heralded a new era for disaster risk management in South Africa. Consequently the National Disaster Management Framework, published in 2005, set clear guidelines for the implementing of the mentioned act. The National Disaster Management Framework emphasises the importance of the integration and coordination of disaster risk management activities in all spheres of government. Die Disaster Management Act (57/2002) calls for the establishment or certain disaster risk management structures like interdepartmental commitees, disaster management centers, disaster management frameworks, and disaster management advisory forums. Furthermore the National Disaster Management Framework sets certain guidelines in compliance with the Disaster Management Act (57/2002). Municipalities in South Africa have had time since the promulgation of the act in 2003 to get all the mentioned structures in place. This study tried to deretmine the degree in which municipalities complied with the requirements of the Disaster Management Act (57/2002). The municipalities were handles per procvince and the research is based on a 20% representative sample of all the municipalities in South Africa. A mixed method of research was followed. That means that qualitative (telephonic and semi-structured interviews) and quantitative (questionnaires with Likert scale questions) research was used. The result of this research is that there are big failings in terms of the implementing of the Disaster Management Act (57/2002) across the country. In certain provinces the situation is better than in others, but of none of the provinces it can be said that they comply with all the recuirements of the act. / M. Development and Management, North-West University, Potchefstroom Campus, 2013

Since 1994 fundamental transformation has taken place in South Africa in terms of disaster risk management. The transformation process gave rise to the promulgation of the Disaster Management Act (57/2002) that heralded a new era for disaster risk management in South Africa. Consequently the National Disaster Management Framework, published in 2005, set clear guidelines for the implementing of the mentioned act. The National Disaster Management Framework emphasises the importance of the integration and coordination of disaster risk management activities in all spheres of government. Die Disaster Management Act (57/2002) calls for the establishment or certain disaster risk management structures like interdepartmental commitees, disaster management centers, disaster management frameworks, and disaster management advisory forums. Furthermore the National Disaster Management Framework sets certain guidelines in compliance with the Disaster Management Act (57/2002). Municipalities in South Africa have had time since the promulgation of the act in 2003 to get all the mentioned structures in place. This study tried to deretmine the degree in which municipalities complied with the requirements of the Disaster Management Act (57/2002). The municipalities were handles per procvince and the research is based on a 20% representative sample of all the municipalities in South Africa. A mixed method of research was followed. That means that qualitative (telephonic and semi-structured interviews) and quantitative (questionnaires with Likert scale questions) research was used. The result of this research is that there are big failings in terms of the implementing of the Disaster Management Act (57/2002) across the country. In certain provinces the situation is better than in others, but of none of the provinces it can be said that they comply with all the recuirements of the act. / M. Development and Management, North-West University, Potchefstroom Campus, 2013