Thesis (MPA (Public Management and Planning))--University of Stellenbosch, 2006. / ENGLISH ABSTRACT: The Local Government Municipal Finance Management Act (MFMA, Act 56 of 2003) is the final piece of legislation to completely overhaul local government budgeting and financial management in South Africa. The MFMA recognises that previous budgeting and financial management practices of municipalities suffered from a number of weaknesses that hampered transformation and service delivery in communities.
This research project evaluates the local government budget process and implementation within the Cape Winelands District Municipality (CWDM) by focusing on the framework within the MFMA and providing a budget process guideline for the annual budgets of municipalities. Specifically, the roles and responsibilities of various role-players within the budget process are clarified. Key characteristics of the budget process are also evaluated as well as key challenges and constraints within local government. The elements crucial to a good budget process includes: establishing broad goals to guide local government decision-making; developing approaches to achieve goals; developing a budget consistent with these approaches to achieve goals and evaluation of performance and making adjustments. Furthermore the various outcomes and opportunities within the budget process, particularly at the Cape Winelands District Municipality are identified.
A simplified guide to the budget process and essential recommendations were made. Recent local community issues and public debate on local government finances – pertaining to corruption, mismanagement and lack of service delivery – can adversely affect the community’s confidence in municipalities to deliver services. As the last sphere of government to undergo transformation, municipalities find it difficult and more challenging to effectively address the multiplicity of issues and needs within the community. The transformation in public financial management, particularly, public budgeting, is crucial in ensuring a smooth transition to a better life for all.
For the budget process to be successful, all role-players must recognise that with the implementation of the MFMA, a re-engineering of the budget process needs to take place. The organisational structure and financial budgeting framework must change from one of control to one of management. Role-players, individuals and departments within municipalities – that have for years ‘jealously guarded their turf’ must work together to improve public budgeting, implementation, transparency and delivery – a difficult challenge that is not easily tackled. / AFRIKAANSE OPSOMMING: Die Wet op Plaaslike Regering: Munisipale Finansiële Bestuur, 2003 (WMFB,Wet 56 van 2003) is van die wetgewing wat ingestel is op plaaslike regeringsvlak om veranderinge in veral munisipale begrotings en finansiële bestuur in Suid Afrika te weeg te bring. Die WMFB erken en stel dit duidelik dat vorige praktyke in begroting en finansiële bestuur van munisipaliteite, veranderinge, transformasie en dienslewering in gemeenskappe verhinder het.
Hierdie navorsingsprojek evalueer die begrotingsproses en implementering in die Kaapse Wynland Distriksmunisipaliteit met die fokus op die raamwerk binne die WMFB. Duidelike riglyne word voorgestel wat die jaarlikse begrotingsproses van munisipaliteite uiteensit. Meer spesifiek word daar ook gekyk na die rolle en verantwoordelikhede van die verskeie rolspelers in die begrotingsproses. Die kritieke eienskappe van die begrotingsproses word ook ge-evalueer sowel as die uitdagings en tekortkominge binne plaaslike owerhede. Die belangrike eienskappe van ’n goeie begrotingsproses sluit in: die vestiging van breë doelwitte om sodoende leiding te verskaf vir besluite wat deur die Plaaslike Regering gemaak word; die ontwikkeling van verskeie benaderinge om doelwitte te bereik en die evaluering van prestasie sowel as veranderinge wat aangebring word. Verder word daar ook gekyk na die verskeie resultate en geleenthede binne die begrotingsproses soos identifiseer by die Kaapse Wynland Distriksmunisipaliteit.
Onlangse gemeenskapsprobleme en debatte oor munisipale dienslewering en veral finansiële bestuur – soos korrupsie, wanbestuur en geen dienslewering – kan ‘n negatiewe invloed hê op gemeenskappe se vertroue in munisipaliteite om wèl noodsaaklike dienste aan die gemeenskap te lewer. As die laaste regeringsvlak om transformasie te ondergaan, vind munisipaliteite dit al moeiliker en meer uitdagend om aan die gemeenskap se wye spektrum van behoeftes te voorsien. Die huidige veranderinge en transformasie in openbare finansiële bestuur, veral die begrotingsproses, is belangrik sodat tranformasie gouer kan plaasvind vir ‘n beter lewe vir almal.
Vir die begrotingsproses om suksesvol te wees, sal alle rolspelers moet erken dat met die implementering van die WMFB, ‘n herstruktuering van die begrotingsproses noodsaaklik is. Die strukture binne organisasies sowel as die finansiële begrotingsraamwerke, moet verander vanaf ‘n situasie van kontrole tot hedendaagse bestuursmeganismes. Rolspelers, individue en departemente binne munisipaliteite wat oor jare hul ‘eie stukkie grond’ jaloers beskerm en verdedig het, sal moet saamwerk om die openbare begrotingsproses, implementering, deursigtigheid en dienslewering in die gemeenskap te verbeter. ‘n Moeilike en uitdagende taak wat nie maklik aangepak kan word nie.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/4503 |
| Date | 12 1900 |
| Creators | Ford, Charles Frank |
| Contributors | Burger, A. P. J., University of Stellenbosch. Faculty of Economic and Management Sciences. School of Public Management and Planning. |
| Publisher | Stellenbosch : University of Stellenbosch |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | Unknown |
| Type | Thesis |
| Rights | University of Stellenbosch |
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