<p>Local government is arguably the most significant sphere of government to lay citizens, as it is the point of contact of citizens with their government. Local government enables a direct link between the general public and the basic services that they are entitled to by means of their constitutional and legislatively entrenched rights. It is the only sphere of government that allows and encourages face-to-face engagement between citizens and their governors, providing the necessary platform for interaction, contact and communication. It is imperative therefore that this tier of government operate optimally and competently, as it represents a reflection of the operation of government wholly. Research unfortunately illustrates that public perceptions of local government are negative, with levels of trust in local government being substantially lower than those in provincial and national governments. The responsibility for failure to perform would lie squarely on the shoulders of those individuals leading any institution. The leading incumbents driving a municipality are the political and administrative heads, i.e. executive mayor and municipal manager.</p>

Este estudo tem por objetivo principal identificar a (in) dependência orçamentária em relação às transferências intergovernamentais dos Municípios com até 10.000 habitantes no Estado de Santa Catarina e seu reflexo para o crescimento econômico. Como objetivos secundários este trabalho tem a finalidade de estudar o funcionamento do Estado Brasileiro a partir do seu federalismo fiscal, mensurar a relação entre as transferências intergovernamentais e a arrecadação total e própria dos Municípios, analisar a evolução da participação das transferências intergovernamentais na arrecadação municipal com a variação dos respectivos Produtos Internos Brutos (PIBs). Com o intuito de subsidiar a compreensão do tema é realizada uma explicação sobre o Estado e Administração Pública. Em seguida é analisada a Política Pública como instrumento para a materialização do Estado, sendo também elaborada uma explanação sobre tópicos de Finanças Públicas, incluindo o Orçamento Público e, por fim, o crescimento e desenvolvimento econômico. A relevância do estudo reside no fato de que pequenos Municípios têm problemas na arrecadação própria e tendo como imprescindíveis à sua “sobrevivência” as transferências intergovernamentais. A razão entre esses dois tipos de recursos influi no crescimento econômico. Dessa forma, deseja-se demonstrar a essencialidade das transferências intergovernamentais para os pequenos Municípios. Como método de pesquisa tem-se a descritiva, com o uso da pesquisa bibliográfica e documental para subsidiar o marco referencial teórico. Como resultado ficou demonstrada a dependência com as transferências e que, na média da amostra, no período de 2008 a 2012, teve representatividade acima de 89%, exceto para o ano de 2010 quando esse valor corresponde a 76,38%, sendo a União a principal origem dessas transferências. Em relação à evolução do PIB, no período da pesquisa, foi de -11%. O resultado final é que a dependência dos Municípios em relação às transferências intergovernamentais não influencia o crescimento econômico. / The present study primarily aims at identifying budget (in) dependence concerning inter- governmental transfers and their effect on the economic growth of municipalities having up to 10,000 inhabitants in the State of Santa Catarina, Brazil. As secondary objectives, it aims at: studying the Brazilian State operational method from its fiscal federalism point of view through measuring the relationship between inter-governmental transfers and municipality total tax collection: and, analyzing inter-governmental transfer participations in the municipality tax collection, also considering their respective Gross Domestic Product (GDP) variations. To help understanding the subject at issue, we provide explanations of the State and Public Administration performances, Public Finances, Public Budget, economic growth and development. The study relevance lies in the fact that small municipalities have tax collection problems and inter-governmental transfers are vital for their survival. The total amount deriving from both resources greatly affects economic growth, thus we intend to show that inter-governmental transfers are essential to small municipalities. The research methodology is descriptive, bibliographic and documental focusing on the theoretical referential landmark. According to the research sample average, results show that municipalities depend on transfers, mainly from the Federal Government, that represented over 89% between 2008 and 2012, except for 2010 when they were equivalent to 76.38%. GDP during our research period was -11% showing that dependence on inter-governmental transfers does not affect the municipality economic growth.

The assessment of internal controls has significant influence on the audit outcomes of public institutions, especially local municipalities. An effectively designed and implemented internal control enhances the ability to mitigate risks, and ultimately enables public institutions to achieve their predetermined objectives, to present reliable financial reporting and to comply with legislation and regulations. Without the internal controls, public institutions may experience challenges that may hinder them from achieving their performance objectives. The complementary role of the drivers of internal controls (leaders, managers and governance structures) is even more critical to strengthening internal controls. The study area at which the research activities were carried out was Roodepoort City Theatre at which three categories of documents (the general reports of the audit outcomes of the Gauteng Province local government, RCT’s annual reports and internal audit reports) were targeted for analysis using three document analysis templates. From the results of this research on the main points that are expressed in the three documents, the Auditor-General has played a significant role of assisting managers in the RCT to strengthen internal controls, but RCT’s internal controls still need to be strengthened through appropriate corrective measures by the drivers of internal controls. Therefore, it is pertinent to note that the changes in the composition of the drivers of internal controls of RCT had significant negative implications over internal controls. / Public Administration / M.P.A. (Public Administration)

Magister Legum - LLM / Local government is arguably the most significant sphere of government to lay citizens, as it is the point of contact of citizens with their government. Local government enables a direct link between the general public and the basic services that they are entitled to by means of their constitutional and legislatively entrenched rights. It is the only sphere of government that allows and encourages face-to-face engagement between citizens and their governors, providing the necessary platform for interaction, contact and communication. It is imperative therefore that this tier of government operate optimally and competently, as it represents a reflection of the operation of government wholly. Research unfortunately illustrates that public perceptions of local government are negative, with levels of trust in local government being substantially lower than those in provincial and national governments. The responsibility for failure to perform would lie squarely on the shoulders of those individuals leading any institution. The leading incumbents driving a municipality are the political and administrative heads, i.e. executive mayor and municipal manager. / South Africa