Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/5027
Title: Local Government Reform in South Africa: An Analysis of Financial Management Legislative Compliance by Municipalities
Contributor(s): Graves, Nigel (author); Dollery, Brian E  (author)
Publication Date: 2009
DOI: 10.1002/pad.544
Handle Link: https://hdl.handle.net/1959.11/5027
Abstract: South African local government has undergone radical transformation. The reform process included a local government financial management best-practice technical assistance programme (MFMTAP) targeting financial management and especially budget quality reform. Dollery and Graves (2009) earlier examined the efficacy of the South African National Treasury (NT's) municipal budget funding compliance technique for measuring adherence to the Municipal Finance Management Act's (MFMA) budget funding requirements using a single metropolitan municipality case study. This article further evaluates the robustness and validity of the funding compliance instrument as a reform performance measurement tool by comparing the results of four geographically and demographically different municipalities. Also introduced is a performance 'trend' instrument similar to a 'Likert scale' for comparing municipal performance. Optimal tax revenue theory is invoked to examine this key revenue variable for producing a compliant budget. The article finds the 'budget funding' reform component of the Best-Practice Technical Assistance (BPTA) programme presently ineffective and unsustainable.
Publication Type: Journal Article
Source of Publication: Public Administration and Development, 29(5), p. 387-414
Publisher: John Wiley & Sons Ltd
Place of Publication: United Kingdom
ISSN: 0271-2075
1099-162X
Field of Research (FOR): 140218 Urban and Regional Economics
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
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Appears in Collections:Journal Article
UNE Business School

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