A critical analysis of the applicability of King III in the local government sphere: a case of the Buffalo City Metropolitan Municipality in the Eastern Cape from 2009-2011
- Mawonga, Thembinkosi Arthwell
- Authors: Mawonga, Thembinkosi Arthwell
- Date: 2012
- Subjects: Local government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11628 , http://hdl.handle.net/10353/d1001236 , Local government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape
- Description: The purpose of this mini-dissertation is to investigate the applicability of the King III in local government sphere, as well as to evaluate the impact it is likely to have if its principles and recommendations were to be fully implemented. Local government has been plagued by very serious challenges of poor service delivery and this has been attributed, in the main, to a lack of adequate resources to address backlogs and maintain existing infrastructure. it is therefore very important that all resources are harnessed and channelled to where they are most need, in service delivery. The investigation of the systems and procedures that are in place to ensure prudent financial management and accountability is a worthwhile study. the BMC, is one of two economic hubs of the Eastern Cape. The mini dissertation commences with assessment of governance arrangements that are in place at the BMC against the minimum standards proposed by the King III. It explores the full range of principles proposed in the codes and compares that to practices and procedures at BMC. To avoid a long winded discussion because the principles are close to ten in number; these have been combined and formulated into four broad themes. A consolidated discussion on manifestations on bad governance or poor adherence to good governance in the public sector is discussed in detail. Finally, the impact of various initiatives currently being pursued to promote good governance will be examined, key lessons will be drawn and recommendations for further studies will be made.
- Full Text:
- Date Issued: 2012
- Authors: Mawonga, Thembinkosi Arthwell
- Date: 2012
- Subjects: Local government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11628 , http://hdl.handle.net/10353/d1001236 , Local government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape
- Description: The purpose of this mini-dissertation is to investigate the applicability of the King III in local government sphere, as well as to evaluate the impact it is likely to have if its principles and recommendations were to be fully implemented. Local government has been plagued by very serious challenges of poor service delivery and this has been attributed, in the main, to a lack of adequate resources to address backlogs and maintain existing infrastructure. it is therefore very important that all resources are harnessed and channelled to where they are most need, in service delivery. The investigation of the systems and procedures that are in place to ensure prudent financial management and accountability is a worthwhile study. the BMC, is one of two economic hubs of the Eastern Cape. The mini dissertation commences with assessment of governance arrangements that are in place at the BMC against the minimum standards proposed by the King III. It explores the full range of principles proposed in the codes and compares that to practices and procedures at BMC. To avoid a long winded discussion because the principles are close to ten in number; these have been combined and formulated into four broad themes. A consolidated discussion on manifestations on bad governance or poor adherence to good governance in the public sector is discussed in detail. Finally, the impact of various initiatives currently being pursued to promote good governance will be examined, key lessons will be drawn and recommendations for further studies will be made.
- Full Text:
- Date Issued: 2012
Agricultural public spending, growth and poverty linkage hypotheses in the Eastern Cape Province of South Africa
- Authors: Ndhleve, Simbarashe
- Date: 2012
- Subjects: Poverty -- Economic aspects -- South Africa -- Eastern Cape , Rural poor -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Rural development -- South Africa -- Eastern Cape , Agricultural industries -- South Africa -- Eastern Cape , Government spending policy -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Doctoral , PhD (Agricultural Economics)
- Identifier: vital:11157 , http://hdl.handle.net/10353/493 , Poverty -- Economic aspects -- South Africa -- Eastern Cape , Rural poor -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Rural development -- South Africa -- Eastern Cape , Agricultural industries -- South Africa -- Eastern Cape , Government spending policy -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape
- Description: The adoption of the Millennium Development Goal 1 (MDG1) of reducing the rate of poverty to half of the 1990-level by 2015, the advent of democracy in South Africa, among other things, have raised concerns over the potential role of the agricultural sector. There is a belief that the sector has the capacity to successfully reduce poverty among the rural masses and contribute to addressing the problem of inequality in South Africa. In line with that thinking, South Africa‘s agricultural sector has attracted considerable fiscal policy interest. For instance, South Africa‘s statistics show that public investments in agricultural development programmes have been growing. In spite of this, rural poverty is still a major concern on an overall basis. However, this might not be the case in the Eastern Cape Province and the situation might be different for each district municipality. This study assesses the linkages between public agricultural investment, agricultural growth and poverty reduction in the Eastern Cape Province. The study also addresses the question whether Eastern Cape Province is on course to meet several regional development targets. The study also aims to provide an estimate of the amount of agricultural investment required to attain the agricultural productivity growth rate which is sufficient to meet MDG1. The study reviewed the various theories of public spending, linkages between public investment and agricultural growth and how these components affect the incidence of poverty. The conventional wisdom that public expenditure in agriculture positively affects economic growth and this growth consequently reduces poverty was noted. The reviews also revealed that in many developing countries, the current level of public agricultural investment needs to be increased significantly for countries to meet the MDG1. This study employed the decomposition technique and growth elasticity of poverty concept to estimate the response of poverty to its key determinants. The size of public spending, prioritization of public spending and the intensity in the use of public funds emerged as important in increasing agricultural production. The relationship between government investment in agriculture and agricultural GDP shows iv that public funds were largely behind the province‘s success in increasing agricultural production throughout the period from 1990s to 2010. Agricultural spending went to sustainable resource management, administrative functions and then farmer support programme. Exceptional growth in the size of spending was recorded in respect to agricultural economic function, structured agricultural training, sustainable resource management and veterinary services. Overall output from the agricultural sector fluctuated, and the sector contributed less than 5 per cent to the total provincial GDP. Correlations between growth in agricultural sector and changes in the incidence of poverty in Eastern Cape show that during the period 1995 to 2000, increases in the agricultural GDP per capita may have failed to benefit the poor as poverty increased in all the reported cases.–However, for the period between 2005 and 2010, the situation was different and it was observed that increases in agricultural GDP per capita and were associated with reduction in the incidence of poverty. Growth elasticity of poverty (GEP) estimates reveal that agricultural GDP per capita was more important in reducing poverty in 5 out of the 7 district municipalities. Non-agricultural GDP per capita was only important in two district municipalities. It emerged that most of the district municipalities are not in a position to meet any of the regional set goals. This situation is largely attributable to the province‘s failure to boost agricultural production which is an outcome of low and inefficient public expenditure management, inconsistent and misaligned policies and failure to fully embrace the concept of pro-poor growth. Varied provisional estimates for the required agricultural growth rate and the increase in public spending on agriculture required in order to reach MDG1 were calculated for each district municipalities. All the district municipalities of Eastern Cape will need to increase public investment in agriculture for them to achieve MDG1.
- Full Text:
- Date Issued: 2012
- Authors: Ndhleve, Simbarashe
- Date: 2012
- Subjects: Poverty -- Economic aspects -- South Africa -- Eastern Cape , Rural poor -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Rural development -- South Africa -- Eastern Cape , Agricultural industries -- South Africa -- Eastern Cape , Government spending policy -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Doctoral , PhD (Agricultural Economics)
- Identifier: vital:11157 , http://hdl.handle.net/10353/493 , Poverty -- Economic aspects -- South Africa -- Eastern Cape , Rural poor -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Rural development -- South Africa -- Eastern Cape , Agricultural industries -- South Africa -- Eastern Cape , Government spending policy -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape
- Description: The adoption of the Millennium Development Goal 1 (MDG1) of reducing the rate of poverty to half of the 1990-level by 2015, the advent of democracy in South Africa, among other things, have raised concerns over the potential role of the agricultural sector. There is a belief that the sector has the capacity to successfully reduce poverty among the rural masses and contribute to addressing the problem of inequality in South Africa. In line with that thinking, South Africa‘s agricultural sector has attracted considerable fiscal policy interest. For instance, South Africa‘s statistics show that public investments in agricultural development programmes have been growing. In spite of this, rural poverty is still a major concern on an overall basis. However, this might not be the case in the Eastern Cape Province and the situation might be different for each district municipality. This study assesses the linkages between public agricultural investment, agricultural growth and poverty reduction in the Eastern Cape Province. The study also addresses the question whether Eastern Cape Province is on course to meet several regional development targets. The study also aims to provide an estimate of the amount of agricultural investment required to attain the agricultural productivity growth rate which is sufficient to meet MDG1. The study reviewed the various theories of public spending, linkages between public investment and agricultural growth and how these components affect the incidence of poverty. The conventional wisdom that public expenditure in agriculture positively affects economic growth and this growth consequently reduces poverty was noted. The reviews also revealed that in many developing countries, the current level of public agricultural investment needs to be increased significantly for countries to meet the MDG1. This study employed the decomposition technique and growth elasticity of poverty concept to estimate the response of poverty to its key determinants. The size of public spending, prioritization of public spending and the intensity in the use of public funds emerged as important in increasing agricultural production. The relationship between government investment in agriculture and agricultural GDP shows iv that public funds were largely behind the province‘s success in increasing agricultural production throughout the period from 1990s to 2010. Agricultural spending went to sustainable resource management, administrative functions and then farmer support programme. Exceptional growth in the size of spending was recorded in respect to agricultural economic function, structured agricultural training, sustainable resource management and veterinary services. Overall output from the agricultural sector fluctuated, and the sector contributed less than 5 per cent to the total provincial GDP. Correlations between growth in agricultural sector and changes in the incidence of poverty in Eastern Cape show that during the period 1995 to 2000, increases in the agricultural GDP per capita may have failed to benefit the poor as poverty increased in all the reported cases.–However, for the period between 2005 and 2010, the situation was different and it was observed that increases in agricultural GDP per capita and were associated with reduction in the incidence of poverty. Growth elasticity of poverty (GEP) estimates reveal that agricultural GDP per capita was more important in reducing poverty in 5 out of the 7 district municipalities. Non-agricultural GDP per capita was only important in two district municipalities. It emerged that most of the district municipalities are not in a position to meet any of the regional set goals. This situation is largely attributable to the province‘s failure to boost agricultural production which is an outcome of low and inefficient public expenditure management, inconsistent and misaligned policies and failure to fully embrace the concept of pro-poor growth. Varied provisional estimates for the required agricultural growth rate and the increase in public spending on agriculture required in order to reach MDG1 were calculated for each district municipalities. All the district municipalities of Eastern Cape will need to increase public investment in agriculture for them to achieve MDG1.
- Full Text:
- Date Issued: 2012
An assessment of the budgeting system in the Eastern Cape Department of Health to ensure effective and efficient health care service delivery
- Authors: Mangwanya, Maonei Gladys
- Date: 2016
- Subjects: Health services administration -- South Africa -- Eastern Cape Government spending policy -- South Africa -- Eastern Cape Health facilities -- Finance , Finance, Public -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/2061 , vital:27603
- Description: The National Department of Health is the executive department of the South African government which is assigned to the national health issues of the country. This research was however aimed specifically on the budgeting process within the Eastern Cape Provincial Department of Health. This was provisioned by assessing the significance of the budgeting system and its correlation to efficient and effective healthcare service delivery. The aim of the research was to highlight on how policies have an effect on the budgeting system at the provincial level, considering the provincial health department is responsible for the provision of publicly funded health services. This research assessed the budgeting system in the Eastern Cape Department of Health in an attempt to propagate effective and efficient health service delivery for the general citizenry. This was a qualitative study design which harnessed the merits of secondary data as the main code of the research design which enabled the comprehension of the budgeting system in the Eastern Cape Department of Health. Data was analysed using thematic analysis to examine the distinctive themes and sub-themes identified from within the reviewed literature. The Eastern Cape Province is succumbing to insufficient funding at provincial level and this has a clear-cut reflection on the administration of services within respective departments, particularly the Health Department. This is despite the fact that the Public Finance Management Act, 1999 promotes the objectives of good financial management aimed at maximizing service delivery through the effective use of the limited resources. Resultantly it was fundamental to comprehend on the issues underpinning the scope of budget reporting as well as budget accountability and the effect it has on service delivery in the Eastern Cape Department of Health. Recommendations were thus given based on the discussed and derived themes to ensure that there is an appropriate budgeting system to ensure efficient and effective provision of health care services in the Eastern Cape Department of Health.
- Full Text:
- Date Issued: 2016
- Authors: Mangwanya, Maonei Gladys
- Date: 2016
- Subjects: Health services administration -- South Africa -- Eastern Cape Government spending policy -- South Africa -- Eastern Cape Health facilities -- Finance , Finance, Public -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/2061 , vital:27603
- Description: The National Department of Health is the executive department of the South African government which is assigned to the national health issues of the country. This research was however aimed specifically on the budgeting process within the Eastern Cape Provincial Department of Health. This was provisioned by assessing the significance of the budgeting system and its correlation to efficient and effective healthcare service delivery. The aim of the research was to highlight on how policies have an effect on the budgeting system at the provincial level, considering the provincial health department is responsible for the provision of publicly funded health services. This research assessed the budgeting system in the Eastern Cape Department of Health in an attempt to propagate effective and efficient health service delivery for the general citizenry. This was a qualitative study design which harnessed the merits of secondary data as the main code of the research design which enabled the comprehension of the budgeting system in the Eastern Cape Department of Health. Data was analysed using thematic analysis to examine the distinctive themes and sub-themes identified from within the reviewed literature. The Eastern Cape Province is succumbing to insufficient funding at provincial level and this has a clear-cut reflection on the administration of services within respective departments, particularly the Health Department. This is despite the fact that the Public Finance Management Act, 1999 promotes the objectives of good financial management aimed at maximizing service delivery through the effective use of the limited resources. Resultantly it was fundamental to comprehend on the issues underpinning the scope of budget reporting as well as budget accountability and the effect it has on service delivery in the Eastern Cape Department of Health. Recommendations were thus given based on the discussed and derived themes to ensure that there is an appropriate budgeting system to ensure efficient and effective provision of health care services in the Eastern Cape Department of Health.
- Full Text:
- Date Issued: 2016
An investigation into the challenges affecting the effective implementation of the Public Finance Management Act, 1999 (Act 1 of 1999 as amended by Act 29 of 1999) int the Eastern Cape Province with specific reference to the Provincial Department of Public Works
- Authors: Buso, Luthando Gilbert
- Date: 2007
- Subjects: Finance, Public -- South Africa -- Eastern Cape , Financial management , Public administration -- Africa, Southern , Local government -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:8252 , http://hdl.handle.net/10948/483 , http://hdl.handle.net/10948/d1011903 , Finance, Public -- South Africa -- Eastern Cape , Financial management , Public administration -- Africa, Southern , Local government -- South Africa -- Eastern Cape
- Description: The objective of the study was to investigate challenges affecting the effective implementation of the Public Finance Management Act, 1999 (Act No. 1 of 1999 as amended by Act No. 29 of 1999) in the Eastern Cape Province with specific reference to the Provincial Department of Public Works. The research study has been conducted in such a manner that the reason to send a team of experts by the DPSA on approval by the President to come to the Eastern Cape and assist the ailing administrations of four departments is determined. The four departments that had a problem were: 1. Department of Roads and Public Works 2. Department of Health 3. Department of Education and 4. Department of Social Development The roads function of the Department of Roads and Public Works was later transferred to the Department of Transport and the Department of Roads and Public Works changed the name to Department of Public Works in September 2004. The team that was sent to the Eastern Cape together with the Director-General of the Province and the Superintendent-General of the Provincial Treasury formed up the IMT. The objective was to introduce turnaround strategies that would enable the four departments to effectively and efficiently implement the PFMA to the best interest of the South African Government. The PFMA is part of the broader strategy on improving public financial management in the public sector in the Republic of South Africa. It prescribes measures to ensure responsibility, accountability and transparency in national and provincial departments. Qualified Auditor-General’s reports for the previous financial years compelled the President in 2002 to establish Interim Management Team (IMT) in the Eastern Cape, comprising of experts from national government, to assist the ailing administration in four provincial departments, including the Department of Roads and Public Works. Questionnaires to employees, Auditor-General, Provincial Director-General, Superintendent-General of Provincial Treasury and as well as to the Accounting Officer of the Department of Public Works, were designed and issued out for completion. Interviews were also conducted to some of the employees. The assumption is that the majority of employees do not understand policies and procedures of the department and they displayed this by remaining neutral in questions asked and disagreed with some of the statements. During the interview process, the majority emphasised their protest against over usage of consultants by the department. Preference given to candidates from outside the department when senior posts are advertised instead of looking for excellently performing candidates from the internal ranks of serving employees, has been outlined as one of the elements contributing to low moral and low productivity in the workplace. Over usage of consultants and a big number of employees who disagreed with statements and remained neutral signify incapacity of the management to perfectly implement the PFMA for sound public financial management in the department. It has been established that regular risk assessments are not conducted, poor organisational structure with many posts that are not filled, no Anti-Corruption Unit to implement Public Service Anti-Corruption Strategy and, no clear managerial lines of accountability due to poor planning, ineffective internal controls and procedures, all render the department incapable of becoming one of the best provincial departments that get unqualified audit report from the Auditor-General. The findings provide clear indication that drastic transformation of the department into an institution that can perfectly implement the PFMA is necessary. The implication is that mismanagement of financial resources and fraud and corruption defeat service delivery objectives. Strategic objectives of the department are not achieved. The Eastern Cape Provincial Departments are obliged to align their strategic plans to the Provincial Growth and Development Plan (2004 – 2014). Therefore the implication is that, poor performance by the Department of Public Works impacts negatively to this provincial objective. Lack of effective control systems has negative implications on the administration of the department and renders it vulnerable to fraud and corruption.
- Full Text:
- Date Issued: 2007
- Authors: Buso, Luthando Gilbert
- Date: 2007
- Subjects: Finance, Public -- South Africa -- Eastern Cape , Financial management , Public administration -- Africa, Southern , Local government -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:8252 , http://hdl.handle.net/10948/483 , http://hdl.handle.net/10948/d1011903 , Finance, Public -- South Africa -- Eastern Cape , Financial management , Public administration -- Africa, Southern , Local government -- South Africa -- Eastern Cape
- Description: The objective of the study was to investigate challenges affecting the effective implementation of the Public Finance Management Act, 1999 (Act No. 1 of 1999 as amended by Act No. 29 of 1999) in the Eastern Cape Province with specific reference to the Provincial Department of Public Works. The research study has been conducted in such a manner that the reason to send a team of experts by the DPSA on approval by the President to come to the Eastern Cape and assist the ailing administrations of four departments is determined. The four departments that had a problem were: 1. Department of Roads and Public Works 2. Department of Health 3. Department of Education and 4. Department of Social Development The roads function of the Department of Roads and Public Works was later transferred to the Department of Transport and the Department of Roads and Public Works changed the name to Department of Public Works in September 2004. The team that was sent to the Eastern Cape together with the Director-General of the Province and the Superintendent-General of the Provincial Treasury formed up the IMT. The objective was to introduce turnaround strategies that would enable the four departments to effectively and efficiently implement the PFMA to the best interest of the South African Government. The PFMA is part of the broader strategy on improving public financial management in the public sector in the Republic of South Africa. It prescribes measures to ensure responsibility, accountability and transparency in national and provincial departments. Qualified Auditor-General’s reports for the previous financial years compelled the President in 2002 to establish Interim Management Team (IMT) in the Eastern Cape, comprising of experts from national government, to assist the ailing administration in four provincial departments, including the Department of Roads and Public Works. Questionnaires to employees, Auditor-General, Provincial Director-General, Superintendent-General of Provincial Treasury and as well as to the Accounting Officer of the Department of Public Works, were designed and issued out for completion. Interviews were also conducted to some of the employees. The assumption is that the majority of employees do not understand policies and procedures of the department and they displayed this by remaining neutral in questions asked and disagreed with some of the statements. During the interview process, the majority emphasised their protest against over usage of consultants by the department. Preference given to candidates from outside the department when senior posts are advertised instead of looking for excellently performing candidates from the internal ranks of serving employees, has been outlined as one of the elements contributing to low moral and low productivity in the workplace. Over usage of consultants and a big number of employees who disagreed with statements and remained neutral signify incapacity of the management to perfectly implement the PFMA for sound public financial management in the department. It has been established that regular risk assessments are not conducted, poor organisational structure with many posts that are not filled, no Anti-Corruption Unit to implement Public Service Anti-Corruption Strategy and, no clear managerial lines of accountability due to poor planning, ineffective internal controls and procedures, all render the department incapable of becoming one of the best provincial departments that get unqualified audit report from the Auditor-General. The findings provide clear indication that drastic transformation of the department into an institution that can perfectly implement the PFMA is necessary. The implication is that mismanagement of financial resources and fraud and corruption defeat service delivery objectives. Strategic objectives of the department are not achieved. The Eastern Cape Provincial Departments are obliged to align their strategic plans to the Provincial Growth and Development Plan (2004 – 2014). Therefore the implication is that, poor performance by the Department of Public Works impacts negatively to this provincial objective. Lack of effective control systems has negative implications on the administration of the department and renders it vulnerable to fraud and corruption.
- Full Text:
- Date Issued: 2007
An investigation into the Local Economic Development (LED) as a cross-cutting issue in the municipality's integrated development plan: a case of Inkwanca Local Municipality
- Authors: Douglas, Sibongile Claude
- Date: 2012
- Subjects: Finance, Public -- South Africa -- Eastern Cape , Municipal finance , Municipal government -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9002 , http://hdl.handle.net/10948/d1011664 , Finance, Public -- South Africa -- Eastern Cape , Municipal finance , Municipal government -- South Africa
- Description: Though it can be argued that the new democratic government has made tremendous strides in its first decades of democracy, continuing poverty and inequality tends to undermine the gains. Faced by this development dilemma, the government has adopted various development endeavours in an attempt to address issues of social and economic development. The topic of Local Economic Development has received considerable attention from both government and scholars in recent years. At the heart of the concept of LED are enshrined the goals of creating employment and promoting the economic growth and development of a locality or local area. It is in this context that the main objective of the study was to investigate the implementation of Local Economic Development as a cross-cutting dimension in the Integrated Development Plan of the Inkwanca Municipality of in the Eastern Cape Province. The construction of a bridge in the town of Sterkstroom was used as a case study to assess the ability of the municipality to plan and implement a LED project in a coordinated and integrated manner. The study used the combination of both methods of data collection, namely the qualitative and quantitative methods. The tool used to collect data was an interview schedule which consisted of open and closed ended questions. Findings by this study revealed that LED planning and implementation within the municipality does not receive the priority it so deserves and therefore it can not be regarded as the panacea for the development challenges confronted by the community in the municipality. Since LED has failed to create sustainable jobs and grow the local economy, questions can be raised about the efficiency of the municipality in its implementation of LED as a cross–cutting dimension. There appears to have been little cooperation with the LED Unit on the implementation of the Sokoyi Bridge construction project. Neither was there a concerted effort on the part of the municipality to use the project to build skills among the workers that they could use in future initiatives. The study revealed that the line function departments within the municipality could not plan their activities and programmes in a coordinated and integrated manner. Planning is characterised by ‘silo-functioning’. Furthermore, intergovernmental coordination amongst the various spheres of government has been and remains a challenge. Intergovernmental coordination and collaboration needed to be strengthened. The Integrated Development Plan of the municipality which is supposed to be a strategic coordination and integration tool has failed to achieve its objective and as such planning happens in an ad hoc and fragmented fashion. A plan-led system is needed to bring focus and allow long term public interest to guide the development of places. The National Development Plan state that “it will take time to create this capability, drawing on fuller understanding of the limitations of current arrangements and incorporating the lessons of good international practise.” (NDP, 2011: 263). Having a policy in place does not guarantee that there will be developmental or pro-poor outcomes. This study indicated that there are real capacity constraints in local government to plan in an integrated and coordinated manner. The Inkwanca Municipality did not use the developmental opportunities presented by the bridge construction project to its fullest extent. A lack of coordination limited the ability of the municipality to move beyond short-term job creation through a more integrated programme that could have had a broader positive impact on the residents of the Inkwanca municipality.
- Full Text:
- Date Issued: 2012
- Authors: Douglas, Sibongile Claude
- Date: 2012
- Subjects: Finance, Public -- South Africa -- Eastern Cape , Municipal finance , Municipal government -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9002 , http://hdl.handle.net/10948/d1011664 , Finance, Public -- South Africa -- Eastern Cape , Municipal finance , Municipal government -- South Africa
- Description: Though it can be argued that the new democratic government has made tremendous strides in its first decades of democracy, continuing poverty and inequality tends to undermine the gains. Faced by this development dilemma, the government has adopted various development endeavours in an attempt to address issues of social and economic development. The topic of Local Economic Development has received considerable attention from both government and scholars in recent years. At the heart of the concept of LED are enshrined the goals of creating employment and promoting the economic growth and development of a locality or local area. It is in this context that the main objective of the study was to investigate the implementation of Local Economic Development as a cross-cutting dimension in the Integrated Development Plan of the Inkwanca Municipality of in the Eastern Cape Province. The construction of a bridge in the town of Sterkstroom was used as a case study to assess the ability of the municipality to plan and implement a LED project in a coordinated and integrated manner. The study used the combination of both methods of data collection, namely the qualitative and quantitative methods. The tool used to collect data was an interview schedule which consisted of open and closed ended questions. Findings by this study revealed that LED planning and implementation within the municipality does not receive the priority it so deserves and therefore it can not be regarded as the panacea for the development challenges confronted by the community in the municipality. Since LED has failed to create sustainable jobs and grow the local economy, questions can be raised about the efficiency of the municipality in its implementation of LED as a cross–cutting dimension. There appears to have been little cooperation with the LED Unit on the implementation of the Sokoyi Bridge construction project. Neither was there a concerted effort on the part of the municipality to use the project to build skills among the workers that they could use in future initiatives. The study revealed that the line function departments within the municipality could not plan their activities and programmes in a coordinated and integrated manner. Planning is characterised by ‘silo-functioning’. Furthermore, intergovernmental coordination amongst the various spheres of government has been and remains a challenge. Intergovernmental coordination and collaboration needed to be strengthened. The Integrated Development Plan of the municipality which is supposed to be a strategic coordination and integration tool has failed to achieve its objective and as such planning happens in an ad hoc and fragmented fashion. A plan-led system is needed to bring focus and allow long term public interest to guide the development of places. The National Development Plan state that “it will take time to create this capability, drawing on fuller understanding of the limitations of current arrangements and incorporating the lessons of good international practise.” (NDP, 2011: 263). Having a policy in place does not guarantee that there will be developmental or pro-poor outcomes. This study indicated that there are real capacity constraints in local government to plan in an integrated and coordinated manner. The Inkwanca Municipality did not use the developmental opportunities presented by the bridge construction project to its fullest extent. A lack of coordination limited the ability of the municipality to move beyond short-term job creation through a more integrated programme that could have had a broader positive impact on the residents of the Inkwanca municipality.
- Full Text:
- Date Issued: 2012
Assessing financial viability of selected urban and rural municipalities in the Eastern Cape
- Authors: Maclean, Sindisile
- Date: 2013
- Subjects: Finance, Public -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Municipal services -- South Africa -- Eastern Cape , South Africa -- Economic policy , South Africa -- Economic conditions
- Language: English
- Type: Thesis , Doctoral , PhD (in Public Administration)
- Identifier: vital:11661 , http://hdl.handle.net/10353/d1007093 , Finance, Public -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Municipal services -- South Africa -- Eastern Cape , South Africa -- Economic policy , South Africa -- Economic conditions
- Description: The purpose of the research is to assess the financial viability of selected urban and rural municipalities in the Eastern Cape. Municipalities that are not financially viable and sustainable will always struggle to deliver basic services to communities. Without sound financial management systems, municipalities will be forced to discontinue their operations. Municipalities, particularly small and rural ones, are not self-sufficient and often rely on grants and transfers to satisfy their immediate short-term goal of providing basic services to satisfy the needs of their communities. Therefore, finance is regarded as an overriding and decisive factor for determining the viability of municipalities. The study seeks to investigate the financial viability of selected urban and rural municipalities in the Eastern Cape. Its key research questions are: Are municipalities able to provide sufficient funds to provide a range of services at an acceptable service level? To what extent do municipalities rely on external funding? Do municipalities have revenue collection capacity and revenue policies? The study asserts that most municipalities lack the required financial resources. They depend mainly on transfers from Provincial Government and equitable share and conditional grants from National Government. Section 152 (1) of the Constitution of the Republic of South Africa, Act 8 of 1996, states, amongst other things, that Local Government should ensure the provision of services to communities in a sustainable manner. The constitution further states that a municipality must strive, within its financial and administrative capacity, to achieve its objectives. The Municipal Finance Management Act, Act 56 of 2003, creates a framework for municipalities to borrow money and determine the conditions for short- and long-term borrowing. The Act assigns clear roles and responsibilities to the various role players involved in local government financial management. According to the Act, an annual budget for a municipality may only be funded from realistically anticipated revenues to be collected. As revenue projections in the budget must be realistic, the Municipal Property Rates Act, Act 6 of 2004, facilitates the collection of revenue in municipalities and establishes a uniform property rating system across South Africa. Property tax is the biggest element of local government tax revenue and is central to municipal finance. The Municipal Systems Act, Act 32 of 2000, amongst its objectives, provides for the manner in which municipal powers and functions are exercised as well as establishes a simple framework for the core processes of planning, performance management and resource mobilisation. The Act also provides a framework for public administration and human resource development. Finally, it also empowers the poor and ensures that municipalities put in place service tariffs and credit control policies that take their needs into account. The research contends that, whilst there is legislation and structures to assist and direct municipalities, it has been established that municipalities do not properly collect rates and taxes due to them to augment their revenue. The study has shown nevertheless that metropolitan municipalities have the capacity to collect revenue for municipal services. This is confirmed by their collection rate which ranges between 94 % and 97 %. There is also the culture of non-payment by communities for services rendered by the municipalities. Rural municipalities are exempted from property tax, while other rural municipalities who have an urban component, have to collect. There is also the question of unemployment and poverty. Consequently, municipalities are not self-sufficient and rely on grants and equitable share to survive. As a result of this lack of self-sufficiency, it is difficult to implement service delivery and also difficult to attract skilled personnel. The study has investigated why some municipalities fail to collect revenue and depend on national grants. The study employed both qualitative and quantitative methods. The findings of the quantitative paradigm have been presented in the form of graphs and charts. The major findings include: All municipalities have limited borrowing capacity; have not exceeded their budgets in terms of their spending; small municipalities have households as their main contributor of revenue collected; metropolitan municipalities get the big slice of their revenue from business; small and rural municipalities rely on grants and transfers and are therefore not financially viable; metropolitan municipalities are, to a great extent, financially viable but lack skills and capacity to utilize their resources for effective service delivery; and all municipalities under-spend their budgets. The study, after elaborating on the findings, makes recommendations on how municipalities should become financially viable.
- Full Text:
- Date Issued: 2013
- Authors: Maclean, Sindisile
- Date: 2013
- Subjects: Finance, Public -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Municipal services -- South Africa -- Eastern Cape , South Africa -- Economic policy , South Africa -- Economic conditions
- Language: English
- Type: Thesis , Doctoral , PhD (in Public Administration)
- Identifier: vital:11661 , http://hdl.handle.net/10353/d1007093 , Finance, Public -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Municipal services -- South Africa -- Eastern Cape , South Africa -- Economic policy , South Africa -- Economic conditions
- Description: The purpose of the research is to assess the financial viability of selected urban and rural municipalities in the Eastern Cape. Municipalities that are not financially viable and sustainable will always struggle to deliver basic services to communities. Without sound financial management systems, municipalities will be forced to discontinue their operations. Municipalities, particularly small and rural ones, are not self-sufficient and often rely on grants and transfers to satisfy their immediate short-term goal of providing basic services to satisfy the needs of their communities. Therefore, finance is regarded as an overriding and decisive factor for determining the viability of municipalities. The study seeks to investigate the financial viability of selected urban and rural municipalities in the Eastern Cape. Its key research questions are: Are municipalities able to provide sufficient funds to provide a range of services at an acceptable service level? To what extent do municipalities rely on external funding? Do municipalities have revenue collection capacity and revenue policies? The study asserts that most municipalities lack the required financial resources. They depend mainly on transfers from Provincial Government and equitable share and conditional grants from National Government. Section 152 (1) of the Constitution of the Republic of South Africa, Act 8 of 1996, states, amongst other things, that Local Government should ensure the provision of services to communities in a sustainable manner. The constitution further states that a municipality must strive, within its financial and administrative capacity, to achieve its objectives. The Municipal Finance Management Act, Act 56 of 2003, creates a framework for municipalities to borrow money and determine the conditions for short- and long-term borrowing. The Act assigns clear roles and responsibilities to the various role players involved in local government financial management. According to the Act, an annual budget for a municipality may only be funded from realistically anticipated revenues to be collected. As revenue projections in the budget must be realistic, the Municipal Property Rates Act, Act 6 of 2004, facilitates the collection of revenue in municipalities and establishes a uniform property rating system across South Africa. Property tax is the biggest element of local government tax revenue and is central to municipal finance. The Municipal Systems Act, Act 32 of 2000, amongst its objectives, provides for the manner in which municipal powers and functions are exercised as well as establishes a simple framework for the core processes of planning, performance management and resource mobilisation. The Act also provides a framework for public administration and human resource development. Finally, it also empowers the poor and ensures that municipalities put in place service tariffs and credit control policies that take their needs into account. The research contends that, whilst there is legislation and structures to assist and direct municipalities, it has been established that municipalities do not properly collect rates and taxes due to them to augment their revenue. The study has shown nevertheless that metropolitan municipalities have the capacity to collect revenue for municipal services. This is confirmed by their collection rate which ranges between 94 % and 97 %. There is also the culture of non-payment by communities for services rendered by the municipalities. Rural municipalities are exempted from property tax, while other rural municipalities who have an urban component, have to collect. There is also the question of unemployment and poverty. Consequently, municipalities are not self-sufficient and rely on grants and equitable share to survive. As a result of this lack of self-sufficiency, it is difficult to implement service delivery and also difficult to attract skilled personnel. The study has investigated why some municipalities fail to collect revenue and depend on national grants. The study employed both qualitative and quantitative methods. The findings of the quantitative paradigm have been presented in the form of graphs and charts. The major findings include: All municipalities have limited borrowing capacity; have not exceeded their budgets in terms of their spending; small municipalities have households as their main contributor of revenue collected; metropolitan municipalities get the big slice of their revenue from business; small and rural municipalities rely on grants and transfers and are therefore not financially viable; metropolitan municipalities are, to a great extent, financially viable but lack skills and capacity to utilize their resources for effective service delivery; and all municipalities under-spend their budgets. The study, after elaborating on the findings, makes recommendations on how municipalities should become financially viable.
- Full Text:
- Date Issued: 2013
Enhancing financial accountability in the acquisition of goods and services : the case of the Eastern Cape Provincial Department of Safety and Liaison
- Authors: Ndaleni, Phumla
- Date: 2013
- Subjects: Finance, Public -- South Africa -- Eastern Cape , Government spending policy -- South Africa , Finance, Public , South Africa -- Economic policy
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:8342 , http://hdl.handle.net/10948/d1020657
- Description: Supply Chain Management is an aspect of the procurement process which focuses on addressing the needs of both the service provider and the end user. It has a constitutional status which enables it to contribute towards addressing past discriminatory practices. It assists in correcting the imbalances of the past in the procurement of goods and services for government. Section 217(1) of the Constitution of the Republic of South Africa (Act 108 of 1996) specifies that procurement must be fair, equitable, transparent, competitive and cost effective. Accountability is the most critical element in improving financial management in the public sector. The objective of the study was to highlight the need for accountability in Public Finance Management. Additionally, it was intended to assess the respective roles of the various processes involved in the acquisition of goods and services with the goal of enhancing accountability in the Eastern Cape Department of Safety and Liaison in Bhisho. The study was conducted at the Head Office of the Supply Chain Management Section and the district offices with officials who are responsible for the procurement of goods and services. In order to achieve the objectives of the research, a survey was conducted using the qualitative method to ensure greater understanding and reliability. Convenience sampling was applied as it allowed the researcher to select the sample that was convenient. Moreover, it made it easier to reach the available participants. Data was gathered by means of face-to-face interviews for the Head Office respondents and telephonic interviews for the respondents of the district offices. The study concluded with recommendations emanating from the research findings that are meant to assist in improving accountability in Supply Chain Management within the Eastern Cape Department of Safety and Liaison.
- Full Text:
- Date Issued: 2013
- Authors: Ndaleni, Phumla
- Date: 2013
- Subjects: Finance, Public -- South Africa -- Eastern Cape , Government spending policy -- South Africa , Finance, Public , South Africa -- Economic policy
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:8342 , http://hdl.handle.net/10948/d1020657
- Description: Supply Chain Management is an aspect of the procurement process which focuses on addressing the needs of both the service provider and the end user. It has a constitutional status which enables it to contribute towards addressing past discriminatory practices. It assists in correcting the imbalances of the past in the procurement of goods and services for government. Section 217(1) of the Constitution of the Republic of South Africa (Act 108 of 1996) specifies that procurement must be fair, equitable, transparent, competitive and cost effective. Accountability is the most critical element in improving financial management in the public sector. The objective of the study was to highlight the need for accountability in Public Finance Management. Additionally, it was intended to assess the respective roles of the various processes involved in the acquisition of goods and services with the goal of enhancing accountability in the Eastern Cape Department of Safety and Liaison in Bhisho. The study was conducted at the Head Office of the Supply Chain Management Section and the district offices with officials who are responsible for the procurement of goods and services. In order to achieve the objectives of the research, a survey was conducted using the qualitative method to ensure greater understanding and reliability. Convenience sampling was applied as it allowed the researcher to select the sample that was convenient. Moreover, it made it easier to reach the available participants. Data was gathered by means of face-to-face interviews for the Head Office respondents and telephonic interviews for the respondents of the district offices. The study concluded with recommendations emanating from the research findings that are meant to assist in improving accountability in Supply Chain Management within the Eastern Cape Department of Safety and Liaison.
- Full Text:
- Date Issued: 2013
Improved service delivery through financial management mechanisms: a case of O. R Tambo District Municipality
- Dunywa, Petronella Andiswa Xoliswa
- Authors: Dunywa, Petronella Andiswa Xoliswa
- Date: 2023-12
- Subjects: Financial management , Finance, Public -- South Africa -- Eastern Cape , Corporations -- Finance
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/65589 , vital:74199
- Description: The study investigated how effective and efficient financial management mechanisms can lead to improved service delivery in the O. R Tambo District Municipality. The study targeted the political leadership, senior and middle management, and key Budget and Treasury Office (BTO) personnel. The non-probability sampling method was used in the study with semi structured interviews conducted on a seventy-one sample size. The results of the interviews were analysed and pointed to the importance of sound financial management systems being critical to enhancing service delivery in the O. R Tambo District. The levels of understanding the role of financial management systems in municipalities differed across levels of authority but there was a general consensus of how effective and efficient financial management mechanisms affect service delivery. In conclusions municipalities need to continuously strive to skill and reskill personnel to maximize on efficiency and improved service delivery. , Thesis (MPhil) -- Faculty of Business and Economic Sciences, School of Economics, Development and Tourism, 2023
- Full Text:
- Date Issued: 2023-12
- Authors: Dunywa, Petronella Andiswa Xoliswa
- Date: 2023-12
- Subjects: Financial management , Finance, Public -- South Africa -- Eastern Cape , Corporations -- Finance
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/65589 , vital:74199
- Description: The study investigated how effective and efficient financial management mechanisms can lead to improved service delivery in the O. R Tambo District Municipality. The study targeted the political leadership, senior and middle management, and key Budget and Treasury Office (BTO) personnel. The non-probability sampling method was used in the study with semi structured interviews conducted on a seventy-one sample size. The results of the interviews were analysed and pointed to the importance of sound financial management systems being critical to enhancing service delivery in the O. R Tambo District. The levels of understanding the role of financial management systems in municipalities differed across levels of authority but there was a general consensus of how effective and efficient financial management mechanisms affect service delivery. In conclusions municipalities need to continuously strive to skill and reskill personnel to maximize on efficiency and improved service delivery. , Thesis (MPhil) -- Faculty of Business and Economic Sciences, School of Economics, Development and Tourism, 2023
- Full Text:
- Date Issued: 2023-12
Improving internal control systems in the public sector: the Eastern Cape department of Sport, Recreation, Arts and Culture
- Authors: Mtshotshisa, Mongezi
- Date: 2018
- Subjects: Finance, Public -- South Africa -- Eastern Cape , Financial management Public administration -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPhil
- Identifier: http://hdl.handle.net/10948/32997 , vital:32489
- Description: It is important to note that control weaknesses are of two types. Firstly, design weaknesses are where controls are inadequately designed. Secondly, implementation weaknesses are where controls may be designed very well, but implementation by officials may be inadequate or irregular. Hence this study is about improving internal control systems in the public sector. The objective of this study is to determine how the Department of Sport, Recreation, Arts, and Culture can move from an unqualified audit report to a clean audit report. The researcher found that internal controls are very important in the operations of the department as a whole, especial in financial governance. The internal controls play an integral part in the organisation because all processes need controls as a tool to mitigate against the risks. In order for the department to prevent the emphasis of matter on audit reports or to achieve clean audit report, it must strengthen its internal controls. Although this study did not cover the issues of pre-determined objectives, implementation of internal controls is necessary for the improvement of reporting on performance information. The study concluded that the Department of Sport, Recreation, Arts, and Culture complies with international best practice pertaining to internal controls and financial reporting. The department has a great opportunity to obtain a clean audit report. It also has the potential to increase the effectiveness and efficiency of its internal controls by strengthening the functioning of the internal control committee, risk management committee as well as the finance committee (In Year Monitoring). The executive authority and senior management of the department are the people who should enforce the implementation of internal controls through the use of the internal control function of the department, although the audit committee assists in ensuring the effectiveness of these internal controls.
- Full Text:
- Date Issued: 2018
- Authors: Mtshotshisa, Mongezi
- Date: 2018
- Subjects: Finance, Public -- South Africa -- Eastern Cape , Financial management Public administration -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPhil
- Identifier: http://hdl.handle.net/10948/32997 , vital:32489
- Description: It is important to note that control weaknesses are of two types. Firstly, design weaknesses are where controls are inadequately designed. Secondly, implementation weaknesses are where controls may be designed very well, but implementation by officials may be inadequate or irregular. Hence this study is about improving internal control systems in the public sector. The objective of this study is to determine how the Department of Sport, Recreation, Arts, and Culture can move from an unqualified audit report to a clean audit report. The researcher found that internal controls are very important in the operations of the department as a whole, especial in financial governance. The internal controls play an integral part in the organisation because all processes need controls as a tool to mitigate against the risks. In order for the department to prevent the emphasis of matter on audit reports or to achieve clean audit report, it must strengthen its internal controls. Although this study did not cover the issues of pre-determined objectives, implementation of internal controls is necessary for the improvement of reporting on performance information. The study concluded that the Department of Sport, Recreation, Arts, and Culture complies with international best practice pertaining to internal controls and financial reporting. The department has a great opportunity to obtain a clean audit report. It also has the potential to increase the effectiveness and efficiency of its internal controls by strengthening the functioning of the internal control committee, risk management committee as well as the finance committee (In Year Monitoring). The executive authority and senior management of the department are the people who should enforce the implementation of internal controls through the use of the internal control function of the department, although the audit committee assists in ensuring the effectiveness of these internal controls.
- Full Text:
- Date Issued: 2018
Utilisation of the Auditor-General's reports in improving the audit outcomes at selected municipalities within Amathole District Municipality (2006- 2015)
- Kwaza, Makhosandile Hercules
- Authors: Kwaza, Makhosandile Hercules
- Date: 2017
- Subjects: Auditing -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10353/1664 , vital:27540
- Description: Amathole District Municipality has for the past five consecutive years been receiving an unqualified audit opinion from the AGSA. This has been the trend, despite the commitment made by the Executive Mayor in April 2012 to the then Auditor-General, Mr Nombembe, that the leadership of the municipality would deliver a clean audit outcome by 30 June 2013. This scenario is replicated in the local municipalities within the district. Two of the district municipalities have for the past three consecutive years been receiving a disclaimer audit opinion. In one of the municipalities, this trend changed; and this municipality received an unqualified audit opinion for two consecutive years; while in the third year, it received a qualified audit opinion. The stagnation and regression in the audit outcomes of these municipalities may be as a result of either the non-implementation of audit-action plans to address the previous year’s audit findings; or there could be other factors resulting in the above scenario. The main objective of this study is to investigate whether the utilisation of the Auditor-General’s reports improve the audit outcomes in selected municipalities within Amathole District Municipality for the period 01 July 2006 to 30 June 2015.
- Full Text:
- Date Issued: 2017
- Authors: Kwaza, Makhosandile Hercules
- Date: 2017
- Subjects: Auditing -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10353/1664 , vital:27540
- Description: Amathole District Municipality has for the past five consecutive years been receiving an unqualified audit opinion from the AGSA. This has been the trend, despite the commitment made by the Executive Mayor in April 2012 to the then Auditor-General, Mr Nombembe, that the leadership of the municipality would deliver a clean audit outcome by 30 June 2013. This scenario is replicated in the local municipalities within the district. Two of the district municipalities have for the past three consecutive years been receiving a disclaimer audit opinion. In one of the municipalities, this trend changed; and this municipality received an unqualified audit opinion for two consecutive years; while in the third year, it received a qualified audit opinion. The stagnation and regression in the audit outcomes of these municipalities may be as a result of either the non-implementation of audit-action plans to address the previous year’s audit findings; or there could be other factors resulting in the above scenario. The main objective of this study is to investigate whether the utilisation of the Auditor-General’s reports improve the audit outcomes in selected municipalities within Amathole District Municipality for the period 01 July 2006 to 30 June 2015.
- Full Text:
- Date Issued: 2017
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