In this mini-dissertation, an investigation of the municipal credit control policy, with specific reference to the Nelson Mandela Metropolitan Municipality was undertaken. The dissertation comprises six chapters. The study is based on the assumption that the existing credit control policy currently (2001) used by the Nelson Mandela Metropolitan Municipality to collect service arrears has failed and that this failure is the reason why the Municipality is struggling to survive financially. This is affecting the rendering of services. The validity of this assumption was investigated. The primary objectives of the research included, inter alia, to provide a brief theoretical background on the transformation of local government in South Africa. This was followed by an investigation of the role of South African local government and the impact of non-payment for municipal services, with specific reference to the Nelson Mandela Metropolitan Municipality. The empirical survey, the research methodology and the interpretation of the research findings are described. This is followed by an explanation of the survey questionnaire used for the accumulation of data needed for the analysis. The research findings of the empirical survey were statistically analysed and reported.

Thesis (M. Com. (Accountancy)) -- University of Limpopo, 2021 / This study investigated the effect of mayoral attributes on the financial performance of selected municipalities for improved service delivery in South Africa. The study adopted the quantitative research method to examine the relationship between mayoral attributes (age, administrative experience, and educational background) and financial performance. This study used data from 30 municipalities based in the Limpopo Province of South Africa. The study used data collected from selected municipal annual reports available on their websites using purposive sampling and panel data analysis to analyse the data. The results showed a positive relationship between administrative experience and financial performance, a negative relationship between age and financial performance, and a negative relationship between educational background and financial performance. Therefore, the study recommends that to improve financial performance in municipalities for improved service delivery the appointment of a municipal mayor should be based on administrative experience. Furthermore, the study suggests that in consideration of the need to interpret constantly emerging new financial regulations to promote financial stability in municipalities, the educational qualifications of mayoral candidates should be prioritised. However, the study did not examine other mayoral attributes that can affect financial performance, such as independence, race, and allowance because they are challenging to estimate. Keywords: Financial performance; age; Administrative experience; Educational background; municipalities; mayoral attributes.

Many large urban school districts in the United States have suffered from fiscal stress, while others have not. Fiscal stress often has led to program cutbacks, layoffs, and decline in the quality of educational services. The purpose of this research study was to examine the predictors of fiscal stress in large urban school districts and to develop a method for predicting fiscal stress. A variety of demographic, economic, financial, governance, and geographic variables were used. The study found a number of variables that were significantly related to large urban school district fiscal stress and produced a model for predicting fiscal stress. / Ed. D.

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