This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.

Thesis (MPAM.) -- University of Limpopo, 2021 / The study examined the role of the Municipal Public Accounts Committee (MPAC) towards effective financial management in a case study of City of Mbombela Municipality in the Mpumalanga Province. The MPAC is established in terms of sections 33 and 79 of the Municipal Systems Act, 2000 (Act 32 of 2000), to provide an oversight role and functions on behalf of council. Literature attest to the role of MPAC as to scrutinize the spending of the municipal budget at the end of the financial year, which mirrors the work done by the finance committee before the beginning of the financial year. The qualitative research method using semi-structured interviews was conducted with specific role-players as part of the identified population who were the most important participants and have contributed to the research outcome. The respondents were selected in a purposive manner by targeting MPAC members and Senior Managers of the municipality, on account of their positions and experience, have more information than ordinary potential respondents. The study found that members of the MPAC do possess the required skills, knowledge and experience to perform their roles. Therefore, the study also reveals that most members of the MPAC do have financial management and accounting capacity hence they are capable in doing the oversight role in the municipality. Therefore, it is recommended that the municipality should develop and adopt a comprehensive MPAC policy. The adopted comprehensive policy should be used as a strategic tool to inform council on the effective performance of the MPAC or lack thereof. The study concludes by recommended that further researches should be undertaken on the oversight role of the MPAC with comparative approach to other municipalities within the province could give more depth and the municipalities can learn from each other.

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