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1
Deal, Keren H. "An examination of municipal finance reform regarding municipal bankruptcies in the United States." Auburn, Ala., 2007. http://repo.lib.auburn.edu/07M%20Dissertations/DEAL_KEREN_35.pdf.
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Mishra, Rajalakshmi. "Municipal finance and local self-government : the Indian experience." Thesis, University of Southampton, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.316374.
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Pammer, William J. "Cutback management in American cities : a multivariate analysis of local government response to financial strain /." Full-text version available from OU Domain via ProQuest Digital Dissertations, 1986.
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Tsatsire, Israel. "An investigation of the municipal credit control policy, with special reference to the Nelson Mandela Metropolitan Municipality." Thesis, Port Elizabeth Technikon, 2001. http://hdl.handle.net/10948/67.
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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.
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Blankenship, Jeffrey M. "An analysis of municipal financial behavior using the National League of Cities' typology." Auburn, Ala., 2007. http://repo.lib.auburn.edu/07M%20Dissertations/BLANKENSHIP_JEFFREY_0.pdf.
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Wilson, John. "A critical evaluation of compulsory competitive tendering and its impact on finance professionals and the finance function in local government." Thesis, Liverpool John Moores University, 1998. http://researchonline.ljmu.ac.uk/4993/.
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Douglas, Sibongile Claude. "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." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1011664.
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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.
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Wolf-Hegerbekermeier, Thomas R. "Municipal management of administrative burdens : standard cost model as method of change." Thesis, University of Gloucestershire, 2015. http://eprints.glos.ac.uk/2453/.
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This thesis investigates the legal conditions, the methodological framework and the sufficient conditions for the application and implementation of the standard cost model (SCM) in German municipalities. Based on the background of the severe financial crisis of German municipalities this thesis examines the potential of using the SCM to assist in requesting the necessary financial funding for transferred public obligations by the federal legislation in Germany. The first step of the research methodology was based on a number of expert interviews conducted with stakeholders of German institutions. Those that are relevant for the SCM implementation into German legislation. Additionally, this thesis analyzes existing projects that utilize the SCM application in public administration, particularly municipalities. Together with a reflective presentation of the author in front of an audience of experts about bureaucracy decrease, the author developed a hermeneutic prejudice as starting point for a hermeneutic text analysis. First, the thesis analyzes the relevant constitutional jurisdiction and literature about the municipal finance equalization and the principle of connectivity in the federal states and proposes the transfer of essential parameters to the level of federal legislation. Concerning the methodological framework as the second issue, the thesis examines existing methods to measure municipal efforts and proposes a coherent system of public finance equalization within the constitutional conditions. The third issue is a proposal for the possible integration of the municipal cost estimation into the federal legislation regarding existing rules of legislative procedures. The thesis reveals a lack of municipal cost estimation that is necessary for the impact assessment of federal legislation in Germany. Regarding the constitutional jurisdiction in particular, the text analysis shows that such a municipal cost estimation is not only legally permissible, but is necessary for federal legislation. The analysis of the dualistic system of municipal finances requires an appropriate financial equalization for transferred administrative obligations including administrative and purposes costs. This estimation is based on a representative investigation in “average economic municipalities.” The consideration of such financial municipal demands must be implemented by the responsible federal ministry as early as possible within the legislative procedures, ideally during the investigation of municipal interests (§ 41 GGO). This thesis describes legal, methodological, and organizational proposals for a SCM application in municipalities; however, additional research is needed about the concrete process of information exchange between the different administrative levels in Germany and the resultant political consequences on federal legislative discussions.
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Alexander, Donovan Patrick. "An assessment of capital budget planning and municipal borrowing as funding source in Overstrand Municipality in the Western Cape." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/20027.
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The major challenges confronting municipalities in South Africa are poor governance, lack of effective performance, backlogs in service delivery, over- and in most cases under-spending on capital infrastructure, and poor audit outcomes. It is therefore very important for municipalities to deliver on the constitutional mandate as enshrined in the South African Constitution in terms of Section 153. Municipalities need to structure and manage the organisation's budgeting, administration and planning processes effectively in terms of their strategic five-year Integrated Development Plan (IDP). The research problem of this study encompasses the assessment of the capital budget planning processes and expenditure patterns in relation to capital infrastructure to determine whether the planning processes followed are in alignment with the IDP and the relevant legislation. The core objective of the research was to investigate the extent to which the Overstrand Municipality funded their capital budget with external borrowing in terms of the budget planning process in relation to capital infrastructure spending over a three year period in compliance with the relevant legislation.
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Nomonde, Xego. "The role of municipal public accounts committee in the financial management of Intsika Yethu local municipality." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1007958.
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In an attempt to address the challenges of audit queries in a sustainable way and improve service delivery. Municipality should deal with causes of disclaimer and adverse opinion which are reflected on their audit report. This study focuses on the role of the Municipal Public Accounts Committee in the financial management of the Intsika Yethu Local Municipality. Challenges facing the Municipal Public Accounts Committee include lack of capacity, lack of co-operation from municipal departments and lack of knowledge and skill in municipal management. This study investigated the role of the Municipal Public Accounts Committee in the financial management of the Intsika Yethu Local Municipality. Particular attention was paid to the various roles played by the Municipal Public Accounts Committee making a contribution towards improving municipal financial management.
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Porcelli, Francesco. "Essays in local public finance : how to measure and stimulate local government efficiency." Thesis, University of Warwick, 2012. http://wrap.warwick.ac.uk/55165/.
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This thesis is concerned with the measurement and determinants of efficiency of local governments in the provision of public goods and services. In particular, the three chapters provide new contributions to the literature of fiscal federalism studying, from different angles, the relationship between policies that can stimulate the electoral accountability of politicians and local government efficiency in the provision of public services. In all chapters the measurement of local government efficiency has been obtained through data envelopment analysis and stochastic frontier models using different measures of inputs and outputs employed in the production of public services. Subsequently, the determinants of efficiency have been studied using panel data models and quasi-experimental methods. The analysis takes advantage of the policies implemented by the Italian and the United Kingdom (UK) government in the last 20 years. In particular, Italian local authorities have been subject to an intense process of fiscal decentralisation, and English councils have been subject to a unique process of performance evaluation based on quantitative measures of outputs.
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Oliveira, Fabiana Helcias. "Os determinantes do endividamento pÃblico dos municÃpios do Estado do CearÃ: uma anÃlise economÃtrica." Universidade Federal do CearÃ, 2014. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=12922.
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nÃo hÃA Lei de Responsabilidade Fiscal surge como forma de disciplinar os gastos pÃblicos e controlar o endividamento. Contudo, à nÃtido que o endividamento ainda à caracterÃstico dos municÃpios. O objetivo do presente trabalho consistiu em verificar quais sÃo os indicadores determinantes do endividamento dos municÃpios cearenses. Para tanto, foi desenvolvido um modelo economÃtrico abrangendo os 184 municÃpios, no perÃodo de 2001 a 2012, que verifica se os indicadores financeiros jà estudados por outros autores e se outras variÃveis denominadas de comportamentais âpolÃticasâ sÃo, de fato, determinantes no endividamento pÃblico. Os resultados encontrados indicam que a estrutura de capital à a variÃvel de maior relevÃncia para a explicaÃÃo do endividamento municipal. Os resultados sugerem, tambÃm, que as variÃveis despesas com pessoal, despesa com investimento, reeleiÃÃo e eleiÃÃo possuem relaÃÃo positiva com o endividamento pÃblico, porÃm, com pequeno poder de influÃncia. A variÃvel financeira liquidez e as comportamentais âpolÃticasâ sexo, idade e grau de instruÃÃo do gestor nÃo apresentaram significÃncia estatÃstica. O grau de dependÃncia se apresentou negativamente relacionado com o endividamento pÃblico e, tambÃm, com baixo poder de explicaÃÃo. Os gestores de partido de direita sÃo mais conservadores, dado o Ãndice de significÃncia negativo. Ressalta-se que, os resultados encontrados por esta pesquisa estÃo limitados aos municÃpios cearenses, ao perÃodo estudado e Ãs variÃveis escolhidas.
The Fiscal Responsibility Law emerges as a way to discipline public spending and debt control, although, it is clear the indebtedness is still a feature of Municipalities. This research aimed to verify which indicators are critical for indebtedness of municipalities in CearÃ. Therefore, an econometric model was developed, covering 184 municipalities from 2001 to 2012, to analyse whether other authors had already studied these financial indicators and if other variables called behavioral "policies" are determinants of public debt. The results indicate the capital structure is the most important variable for the clarification of municipal indebtedness. The results also suggest that the variable "personnel expenses", "spending on public investment", "re-election" and "election" have positive connection with public indebtedness, but little influence. The financial variable âliquidityâ and the behavioral ones, "political", gender, age and education level of the manager, were not statistically significant. The degree of dependence resulted negatively related to the public debt, and with low explanatory power. Right-wing-party managers are more conservative and tend to present a negative index of significance. The results of this research are restricted to the municipalities of CearÃ, studied period and chosen variables.
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Wilkinson, Carter J. "Do Public Pensions Affect City Borrowing Costs? The Impact of Local Government Pension Contributions on Municipal Debt Yield Spreads." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/973.
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This paper utilizes a sample of 6,185 locally-issued, general obligation municipal bonds to examine the relationship between a city’s cumulative pension contributions and its cost of borrowing. Following the Great Recession unfunded public pension liabilities have soared to record highs, which, in theory, represent additional credit risks and may hinder local governments’ ability to service their outstanding debt. After controlling for bond characteristics, bond ratings, and issuer characteristics, the empirical analysis finds a statistically significant correlation between pension costs and borrowing costs, defined as the spread between the effective offering yield on municipal debt and the yield on a maturity-matched treasury on the municipal bond’s date of issuance. The results suggest that a 1% increase in cumulative city pension costs as a percent of city revenue is associated with an increase in yield spreads ranging from 1.2 to 3.5 basis points. These findings indicate that municipal bond investors do in fact consider pension expenses when pricing municipal bonds and suggest that addressing unfunded pension liabilities by mandating higher annual contributions will lead to higher borrowing costs for local governments.
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Kambhampaty, S. Murthy. "A method of evaluating the impact of economic change on the services of local governments." Thesis, This resource online, 1990. http://scholar.lib.vt.edu/theses/available/etd-03122009-040732/.
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Maphalla, Shawn Thabo. "Financial performance of local government : evidence from South Africa." Thesis, Stellenbosch : Stellenbosch University, 2015. http://hdl.handle.net/10019.1/97469.
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Thesis (MDF)--Stellenbosch University, 2015.ENGLISH ABSTRACT: Poor financial management and a lack of financial performance are some of the major challenges that affect local government in South Africa. This has raised concern with regard to the financial sustainability of local government in South Africa. Furthermore, the poor state of financials in local government has directly impacted the ability of local government to execute and deliver on its constitutional mandate to deliver basic public services and goods to local communities. The lack of service delivery by local government has since resulted in service delivery protests around the country which have often turned violent. The improvement of the financial function in local government is said to have the ability to improve the general functioning of local government and lead not only to the delivery of basic public services to communities but also facilitate development in those communities. Thus, the objective of this study was to analyse and determine the drivers of financial performance and financial sustainability of local government in South Africa. The data that was used for the study is from all 278 municipalities in South Africa for the year 2013/2014. The study used regression analysis (Chi-Squared) with financial distress (performance) as a dependent variable and the following as explanatory variables: Type of municipality, cash cover, cash balances, reliance on grants and transfers, overspending, underspending, debtor growth, debtors as a percentage of own revenue and capacity in the key positions of the municipality. The regression analysis was supported by a contingency table and decision tress. The results and findings of the study are consistent with literature and indicate that the type of municipality, the degree to which a municipality relies on government grants and transfers, the manner in which a municipality manages it debtors, cash, creditors, its spending (in comparison to its budgets) as well as the extent to which municipalities adhere to legislative compliance all affect financial performance in local government in South Africa.
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Mbabane, Simphiwe Mkhululi. "The external supervision of the municipal procurement." Thesis, University of the Western Cape, 2012. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_5803_1370594147.
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Beserra, Marisa Gomes. "Um estudo comparativo da estrutura de arrecada????o p??blica municipal." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2003. http://132.0.0.61:8080/tede/handle/tede/641.
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Previous issue date: 2003-02-25This work aims to propose a model for disclosing the main components of the structure of local public collection. This proposition is opportune, once the public manager's current profile requests the search of the best subsidies, which will allow the reach of the efficiency and effectiveness in the public administration, the transparency of its administrative acts, as well as the responsibility in the administration of the public resources. For the elaboration of this study, the extracted information of the budgetary execution were analyzed, relative to the years of 1996 and 2000, and obtained in the homepage of the Department of the National Treasure. The information contained in this study were compiled and presented in a synthetic and objective way, trying to stand out the important aspects, related to the structure and the evolution of the local revenue and its respective installment of bills, as well as, to meet, in a simplified way, the needs of its several users' informative subsidies. The analysis of the data allowed the identification of three main sources of collection denominated own collection, transfers (federal and state) and credit operations. It rules general, the largest participation of the transfers was observed in relation to the own collection and to the credit operations, in spite of the decentralization process, whose objective is to establish the independence and autonomy in relation to the tributary competences of the three levels of government (federal, state and local).It proved that the Complemental Law n?? 101/2000, Law of Fiscal Responsibility, represented important progress by introducing rules and goals for control of the public bills in view to the fiscal responsibility and norms to turn available information face to the concept of accountability.
Este estudo prop??e um modelo para a evidencia????o (disclousure) dos principais componentes da estrutura de arrecada????o p??blica municipal. Esta proposi????o ?? oportuna, uma vez que o atual perfil do gestor p??blico requer a busca dos melhores subs??dios, os quais permitir??o o alcance da efici??ncia e da efic??cia na administra????o p??blica, a transpar??ncia dos seus atos administrativos, bem como a responsabilidade na gest??o dos recursos p??blicos. Para a elabora????o deste estudo, foram analisadas as informa????es extra??das da execu????o or??ament??ria, relativas aos anos de 1996 e 2000, e disponibilizadas na homepage da Secretaria do Tesouro Nacional. As informa????es que comp??em este estudo foram compiladas e apresentadas de forma sint??tica e objetiva, procurando ressaltar os aspectos relevantes, quanto ?? estrutura e ?? evolu????o da receita municipal e sua respectiva presta????o de contas, bem como, atender, de maneira simplificada, ??s necessidades de subs??dios informativos de seus diversos usu??rios. A an??lise dos dados permitiu a identifica????o de tr??s principais fontes de arrecada????o, denominadas arrecada????o pr??pria, recebimento de transfer??ncias (federais e estaduais) e capta????o por meio de opera????es de cr??dito. Regra geral, observou-se a maior participa????o das transfer??ncias em rela????o ?? arrecada????o pr??pria e ??s opera????es de cr??dito, apesar do processo de descentraliza????o, cujo objetivo ?? estabelecer a independ??ncia e a autonomia em rela????o ??s compet??ncias tribut??rias das tr??s esferas de governo (federal, estadual e municipal). Constatou-se que a Lei Complementar n?? 101/2000, Lei de Responsabilidade Fiscal, representou importante avan??o, ao introduzir, para o controle das contas p??blicas, regras e metas voltadas para a responsabilidade fiscal e normas para disponibiliza????o de informa????es atendendo ao conceito de presta????o de contas (accountability).
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Laosirirat, Phanit. "Municipal Bond Ratings and the Willingness to Issue Debt: A Pooled Cross-sectional Analysis of Texas Cities." Thesis, University of North Texas, 1995. https://digital.library.unt.edu/ark:/67531/metadc278434/.
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This dissertation deals with one aspect of how city officials respond to community needs. It is about the decisions of governments on how to secure the financial resources needed to fulfill their obligations to the public. The study explores the factors that influence officials' decisions to issue debt. It is different from other municipal bond studies in that it focuses on the behavior of bond issuers rather than bond investors and the rating agencies.
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Zimmermann, Gustavo 1950. "40 anos de finanças municipais no Brasil." [s.n.], 2009. http://repositorio.unicamp.br/jspui/handle/REPOSIP/286365.
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Orientador: Carlos Américo PachecoTese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia
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Resumo: Esse trabalho é dedicado às finanças públicas municipais e tem como fio condutor a evolução do sistema tributário brasileiro, de seus primeiros arranjos coloniais aos dias atuais. Objetiva, por um lado, reunir elementos históricos das finanças dessa esfera de governo e, por outro, identificar e analisar os precedentes do desenho tributário vigente e destacar algumas de suas características e problemas atuais. Nesse percurso se procurou juntar diversas experiências do autor, buscando contribuir com o registro da trajetória e dos fenômenos da política fiscal dos municípios no Brasil nas últimas décadas do século passado. Da longa caminhada se constatou que as mudanças tributárias, contemplaram novas correlações de força ou necessidades econômicas, mas sempre conservaram elementos dos arranjos anteriores. Assim, apesar da esfera municipal ter sido a verdadeira origem do direito tributário brasileiro e ter sido muito variada suas possibilidades de arrecadação, a história da tributação municipal no Brasil é a história da crescente prevalência das fontes tributárias urbanas sobre as rurais e do esvaziamento de seu potencial de arrecadação em favor das esferas superiores de poder. Com a intensificação da urbanização, a cada nova reformulação, mais era ampliava o sistema de transferência intergovernamental de recursos. Paradoxalmente, ao mesmo tempo em que as finanças municipais foram progressivamente se circunstancial vendo aos fatos urbanos, cresceram as dificuldades jurídicas infraconstitucionais contra a cobrança de taxas ao fornecimento de serviços públicos prestados (iluminação pública, coleta de lixo, combate à sinistros, varrição de ruas etc.). A análise feita evidenciou inúmeras dificuldades para a tributação municipal e particularmente os impactos devastadores da inflação sobre a arrecadação dessa esfera de governo. Evidenciou também as principais dificuldades do sistema de transferências intergovernamentais de recursos em cumprir com seus objetivos de mitigar as desigualdades entre as unidades federativas. A análise dessa realidade prevalecente nas últimas décadas evidenciou nas finanças municipais as marcas de ciclos políticos administrativos que afetam de diversas maneiras sua fiscalidade.
Abstract: This paper is dedicated to municipal finance and is guiding to the evolution of the Brazilian fiscal system from early colonial arrangement to today. The first aim is to gather historical elements of this sphere of government finances and, secondly, to identify and analyze the previous structure of existing tax and highlight some of its characteristics and problems. Sought to throughout the research join several experiences of the author, seeking to help with recording the history and with phenomena of the fiscal policy of the municipals in Brazil in the last decades of the last century. After the search was found that the tax changes, was contemplated to a new force correlations or economics necessities, but always retained elements of earlier arrangements. Thus, despite the municipal level have been the true origin of the Brazilian tax law and have been very varied collection of its possibilities, the history of municipal taxation in Brazil is the story of the increasing prevalence of tax sources on the urban and rural and emptying collection?s potential in favor of the higher spheres of power. With the intensification of urbanization, with an each new revision, more was amplified the intergovernmental transfer system resources. Paradoxically, at the same time that municipal finances were circumstantial gradually the urban facts, also were increasing the difficult of legal infra constitutional against the charging fees to the provision of public services (street lighting, garbage collection, combat casualties, street sweeping etc). The analysis revealed numerous difficulties for the municipal taxation and in particularly showed the devastated impact of inflation on the collection of this sphere of government. Also showed mains challenges to intergovernmental system resources to fulfill the objectives of mitigating the inequalities between the federal units. The analysis of this reality is prevailing in recent decades and showed that in municipal finances the marks of administrative political cycles is affecting their control of the fiscal system in several ways.
Doutorado
Teoria Economica
Doutor em Ciências Econômicas
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Frýdová, Adela. "Analýza podílu daní na příjmovém hospodaření obcí." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16740.
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This thesis deals with economic analysis of three different sized municipalities. Being specific, the largest one Karviná has 62 661 inhabitans. The smaller one Studénka has 10 168 inhabitans and the smallest Liptaň has 463 inhabitans. The chosen period begins in 2005 and finishes in 2009. The first part of my thesis is theoretical. There is a description of municipal law, fiscal decentralization, municipal tax, other taxex and municipal budget. Several aspects of categorization concerning revenues and expenditures are described in this first part. The second part is practical. The data have been collected from internal sources of the municipal offices. Different categories of revenues and expenditures are analyzed. I focus on tax revenues of particular budgets, as shared tax, exclusive tax and municipal tax. In addition, observation of time development in structure of particular groups of taxe sis made. The whole part is accompanied by a great range of tables and graphs which enables the reader understand the subject.
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Bongco, Mlami. "Provincial monitoring and support for accountability in municipal finance: the case of Nkonkobe Local Municipality, Eastern Cape Province." Thesis, University of Fort Hare, 2014. http://hdl.handle.net/10353/d1015136.
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The Constitution of the Republic of South Africa, 1996, section 154(1) states that the national government and provincial governments, by legislative and other measures, must support and strengthen the capacity of municipalities to manage their own affairs, to exercise their powers and to perform their functions. The study sought to identify the monitoring and support rendered to Nkonkobe local municipality by the province in achieving clean audit; and assessing the impact of the provincial monitoring and support to Nkonkobe local municipality in achieving clean audit. In addition to this the study sought to come up with recommendations on how to address the challenges and problems experienced in the rendering of provincial monitoring and support to Nkonkobe local municipality. The study used both quantitative and qualitative research methods. Twenty (20) respondents comprised of Nkonkobe local municipal officials, Eastern Cape Provincial government officials and South African Local Government Association’s officials were given questionnaires to complete. Furthermore face-to-face interviews and document analysis were also used as data collection methods. The study findings suggest that the monitoring and support provided to Nkonkobe local municipality by the province is insufficient in achieving clean audit, as it faces capacity and budgetary constraints, and above all, is not well coordinated between the Provincial Treasury and Department of Local Government and Traditional Affairs. Improvement in audit outcome (from a disclaimer to a qualified audit opinion) has been noted, but in general, there has been insignificant impact noted in Nkonkobe local municipality. The study recommended that sufficient resources must be provided by the province in monitoring and supporting Nkonkobe local municipality to achieve clean audit. It was also recommended that coordination of support activities between and within the national and provincial governments was critically important.
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Neis, Eric. "Three essays in financial economics." Diss., Restricted to subscribing institutions, 2006. http://proquest.umi.com/pqdweb?did=1158520261&sid=1&Fmt=2&clientId=1564&RQT=309&VName=PQD.
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Cooke, Kayleen. "Questions of resilience in municipal finance response to a shock event: a case study of the Cape Town drought." Master's thesis, Faculty of Engineering and the Built Environment, 2019. http://hdl.handle.net/11427/31167.
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The gaining prominence of resilience in urban policy has meant that urban decision makers are increasingly being asked to exhibit foresight and preparedness in how the urban system is planned and managed. The City of Cape Town has accepted this principle of resilience as a key means of driving collective understanding and action within the urban system in a time of growing uncertainty. Cape Town recently experienced the worst natural disaster in the history of its city-dom, in the form of a three-year drought. The impact of this drought on the municipal budget has been formidable. In terms of expenditure, considerable adjustments to the planned expenditure had to be made in order to source the funds required for large-scale infrastructure projects designed to increase resilience within the municipal water supply. In terms of revenue, there is significant concern around the fiscal sustainability of the municipality as more and more households are developing their own water supply in the form of rainwater tanks and boreholes, which is anticipated to decrease the municipal revenue gained from water tariffs dramatically (CCT, 2018f). The story of how the municipal budget system was affected by and reacted to the drought provides an opportunity to observe the application of the City’s understanding of resilience to a complex system, where many actors undertake simultaneous and independent activities, and the impact of these activities is evident at multiple levels and across multiple systems and sub-systems.
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Ouška, Václav. "Analýza a komparace hospodaření dvou velikostně odlišných obcí (Strakonice a Katovice)." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15756.
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This thesis deals with economic analysis and comparison of two different size municipalities in years 2002-2008. Specifically, two municipalities from South Bohemia Region - Strakonice (23 000 inhabitants) and Katovice (1 300 inhabitants). The first part of my thesis is theoretical. I describe the legislative of municipalities in Czech Republic there, also their jurisdiction and budgets (categories of revenues and expenditures). The second part is more extensive and there is a description of the practice. I analyze and compare different categories of revenues and expenditures. I use here materials from the both previously mentioned municipalities. This part is accompanied by tables and graphs.
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Chalupský, Ladislav. "ANALÝZA VÝVOJE FINANČNÍHO HOSPODAŘENÍ OBCE NA PŘÍKLADU MĚSTA JIHLAVY." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72776.
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This thesis analyzes the development of the financial management of the municipality on the example of the City of Jihlava. The theoretical part deals mainly on the status of municipalities in the Czech legislation and budgeting in municipalities in the country. Development of individual components of income and expenditure is monitored and analyzed in the practical part for the period 2003 - 2010 and is compared with development in municipalities in the country. The text is added for greater clarity, a number of tables and graphs.
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Brien, Spencer T. "Three essays on the formation and finance of local governments." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/42890.
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This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective.
In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief.
In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast.
Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.
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Lee, Anthony David. "The development and operation of large scale voluntary transfer associations 1988-1999." Thesis, London School of Economics and Political Science (University of London), 2002. http://etheses.lse.ac.uk/37/.
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This thesis examines the development by local authorities of alternative models of ownership of public housing, focusing on large scale voluntary transfers (LSVTs) to specially created housing associations. I attempt to place stock transfer within the wider policy context of changes in the State’s role in the provision of services; and changes in organisational development, reflected in transfer structures; and the wider shift in responsibility for the delivery of public services to the private sector. I examine theories that explain the development of the State’s role in housing and discuss their relationship to LSVT. As discussions involving ‘the State’ must recognise the different interests and motivations of Central and local government, I examine action taken to promote and achieve stock transfer by local authorities and central government. The research method adopted to achieve my aims includes both analysis of existing data and the collection of new data through a sample survey of twenty LSVT associations. I approached the research in five stages: background research – including reviewing literature and examining the legal and regulatory framework for LSVT; identifying the characteristics of early LSVT associations; selecting a sample of twenty selected associations for in-depth survey; conducting in-depth interviews with the twenty associations; analysing and tabulating the data collected and drawing conclusions. The survey focuses on staff perceptions of the reasons for transfer and why politicians and tenants accepted the change; organisational and management change brought about by the new landlords; and the changes brought about by private sector involvement, including new personnel brought in to help run the organisations and the influence of private funders. I attempt to draw key conclusions about LSVT associations from the evidence presented. Finally, I examine how early LSVTs paved the way for a wider stock transfer programme, including transfers by inner-urban authorities and large city councils. I argue that while LSVT may have been developed in response to the financial pressure upon local authorities from the early 1980s onwards, the process has created a new style of business orientated social landlord.
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Jabang, Sarr-William. "An investigation into the use of public procurement and commissioning to deliver community (societal) value." Thesis, University of Birmingham, 2017. http://etheses.bham.ac.uk//id/eprint/7577/.
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This study examines policies and practices in procurement and commissioning which aim to maximise the value of public organisations’ spend by asking for contractors to deliver social value (community benefits) as added value, over and beyond the core requirement. It draws from case studies of revealing practices to i) contribute to the definition and interpretation of the term ‘value’ in procurement and commissioning, ii) identify a theoretical model of how community (societal) benefits can be delivered as ‘added value’, aimed at improving public procurement and commissioning practices and iii) explore the implications of this model for the current debate on ‘Public Value’, examining how it might contribute to policy and practice in creating and delivering value in public services delivery.
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Aris, Sulaiman Bin. "Risk management in public expenditure management and service delivery in Malaysia." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/1119/.
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The study seeks to clarify why donors such as the World Bank still insist on the use of their financial management system rather than the recipient country’s financial management system, despite the intention under the Paris Declaration 2005 to use the respective government’s systems. The study then explores the reasons why the financial management system used by the World Bank is more effective in managing risks related to public financial management and aid as compared to the Government of Malaysia approach. The study compares financial management by the World Bank and Ministry of Education, Government of Malaysia, in their parallel implementation of Educational Sector Support Projects (ESSP) under the Eighth Malaysian Plan, 2001-2005. The quality of financial management of projects in two systems is compared using established criteria of good financial management practice. Findings are based on evidence from interviews, documentation and direct observations. The study demonstrates the significant roles in reducing risks played in the World Bank approach by the Project Management Reports (PMR), the high quality of Project Implementation Unit (PIU) staff and the better procurement procedures. The implication is that more effective risk management and financial management reporting were needed by the Ministry of Education in implementing the ESSP under the Eighth Malaysian Plan 2001 - 2005.
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Srbljanin, Alan. "The development of a theoretical model of partnership : with a case study on the Coventry and Warwickshire partnership assembled forthe first round of the single regeneration budget." Thesis, University of Birmingham, 2001. http://etheses.bham.ac.uk//id/eprint/905/.
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Throughout the 1980s and 1990s partnership has come to be the accepted mechanisms for the delivery of regeneration initiatives. The widespread evidence of partnership working across all spheres of government activity suggests that it now represents the new economic orthodoxy in the approach to co-ordination. During the same period there has been considerable attention drawn to the emergence of new forms of co-ordination based upon networking. The growth of partnership and networking has however proliferated in the absence of any systematic evaluation of their efficacy as an organisational form. Throughout this period a major objective of regeneration partnerships has been to alter the internal dynamics of partnership by broadening the range of participants involved. Partnership and network forms of working have thus become significant channels through which a range of actors have been incorporated into regeneration initiatives. In light of the growth of partnership and networking a major lacuna in our understanding arises from the absence of any theoretical framework which might describe the specific characteristics of these organisational forms of co-ordination. This thesis seeks to fill that vacuum by postulating a theoretical model of both partnership and network forms of co-ordination. The key attributes of the two models are identified, with common characteristics and key differentiating qualities discussed. This approach generated a set of analytical tools (a partnership checklist) designed in the first instance to be of practical use to the community and voluntary sectors as they engage in partnership but also to be of use to practitioners and participants generally. The checklist was tested on the Single Regeneration Budget partnership formed by the Coventry and Warwickshire Partnership, however, the insights developed have wider application for our understanding of partnership and networks in general.
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Spencer, Samuel Summers. "The Fiscal Resilience of American Cities." Thesis, Virginia Tech, 2018. http://hdl.handle.net/10919/83927.
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This paper brings together the concepts of fiscal health and resilience as they are understood in a contemporary context while seeking to establish whether a quantitative model of analysis can be meaningfully derived and applied to major American cities. Using major recessions from 1977 to 2015 as an exogenous shock, the values for fiscal health are assessed temporally to arrive at an assessment for whether a certain group of cities is inherently more resilient than others. Given subjective nature of the concepts used, this paper also grapples with the fact that any results must be analyzed within a local context. The end result is aimed to produce a tool for cities to compare how they performed in the wake of a recession and eventually work towards an understanding of what policy actions can be done to make a city more resilient.Master of Urban and Regional Planning
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Pastureau, Guillaume. "Le microcrédit social : un "argent secours" en perspective historique - Le cas du prêt sur gages au Crédit municipal de Bordeaux." Phd thesis, Université Montesquieu - Bordeaux IV, 2013. http://tel.archives-ouvertes.fr/tel-00850450.
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Créé dans les villes marchandes d'Italie du Nord au XVe siècle pour lutter contre l'usure, le Mont-de-Piété est devenu incontestablement un acteur fondamental de l'aide sociale à travers le prêt sur gages. Promoteur d'une économie sociale de bienfaisance, il met au cœur des préoccupations le rôle de l'argent comme une forme d'outil d'intégration économique et sociale à la société en voie de modernisation. Il agit comme une institution protectrice d'un salariat soumis au paupérisme et aux aléas sociaux de leur existence. En apportant des capacités financières, il permet au salariat de compléter ses revenus, quand les salaires sont précaires aléatoires. L'émergence de la Protection sociale, venant garantir et stabiliser les revenus, concurrencerait la finance sociale issue du Mont-de-Piété. Ainsi, l'action sociale institutionnalisée retourne les conceptions de l'aide, l'aide privée, individualisée, et marchande du XIXe siècle est remplacée par une aide publique, collective et non marchande. L'activité du prêt sur gages devient progressivement insignifiante, le Crédit municipal s'intègrera dans une logique bancaire. Mais la fin du XXe siècle voit renaître l'institution, le microcrédit social prend une nouvelle place. Sous l'effet de l'évolution de l'intensité de la Protection sociale, de l'apparition d'une nouvelle pauvreté, et de l'expression d'un nouveau risque lié à l'exclusion bancaire et financière, le prêt sur gages en consacrant un " argent secours " (re)introduit une forme de protection sociétale spécifique.
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Walsh, Joseph W. "Analysis of a uniform, comprehensive cost analysis method for Virginia municipal water and wastewater systems." Thesis, Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/80086.
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Municipal water and wastewater systems in Virginia are faced with substantial capital needs for the expansion, replacement, and improvement of existing facilities, and the construction of new facilities. To compound this problem, the financial environment surrounding these utilities is changing from one in which grant financing is being replaced by debt financing, and the overall availability of federal and state aid is declining. The literature on utility management emphasizes the use of a "user-pays" approach that makes use of a comprehensive method of cost analysis.
This thesis tests the hypothesis that a uniform, comprehensive cost analysis method can be developed to effectively meet the cost analysis needs of municipal water and wastewater systems in Virginia. This is accomplished in a four step process: development and distribution of a questionnaire to all municipal water and wastewater systems in Virginia; analysis of the survey results; description and analysis of the Government Finance Officers Association's comprehensive cost analysis workbook for water and wastewater utilities; and evaluation of this workbook in several Virginia communities.
The results of this work show that a comprehensive cost analysis method can be developed which will effectively meet the cost analysis needs of water and wastewater operations in Virginia. However, such a method does have its shortcomings, and further research is recommended.Master of Urban Affairs
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Khaile, Samuel Thabo. "Legal and institutional measures: key requirements for effective municipal budget oversight." Thesis, University of the Western Cape, 2011. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_4719_1337952238.
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In South Africa, municipal councils are accorded a legal status and authority of a deliberative legislative body. This is considered critical for the municipal council to establish appropriate structures, processes and systems for effective oversight, particularly, oversight of budget execution. However, indications are that, the current legal and institutional measures need to be strengthened to enable municipal council to exercise oversight of the budget execution. Literature review conducted in this study highlighted executive dominance, lack of technical capacity, lack of access to relevant information and partisan attitude as key factors constraining elected representatives in general from exercising oversight of budget execution. In addition, the review identified institutional and behavioural criteria as the normative framework within which to evaluate the effectiveness of the current legal and institutional measures for oversight of budget execution in South African municipalities.
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Maleckaite, Vaida. "Strategic Path to Fiscal Sustainability: Revenue Diversification and the Use of Debt By U.S. Municipal Governments." Thesis, University of North Texas, 2012. https://digital.library.unt.edu/ark:/67531/metadc149636/.
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This work explores the relationship between municipal government debt and revenue diversification using a prism of institutional and fiscal interactions, concentrating on revenue fungibility effects over time and on the role of state-imposed constraints. A diversified revenue structure tends to stabilize revenue levels by balancing income-elastic and inelastic revenue sources. The impact of such diversity has been the subject of much research on expenditure and service levels among state and local governments. Considerably less research has been conducted on its potential relationship with debt, although capital financing is a necessary and often-utilized mechanism for funding capital and operational spending for local governments. Since it is well known that debt payments are fixed in the short run, they require sufficient revenue adequacy through economic highs and lows. It is thus argued that local governments with more diversified revenue structures are better able to utilize debt financing since revenue diversity mitigates the risk of borrowing by providing for greater fiscal predictability in the long run. This hypothesis is tested on two samples - a large sample of cities in Massachusetts from 2000 through 2009, as well as a cross-state sample, encompassing the cities from the majority of U.S. states. The findings of both studies provide preliminary evidence on the influence of revenue diversification on the levels of municipal indebtedness. While the Massachusetts study reveals that revenue diversification is, indeed, a statistically significant determinant of debt per capita, which also has an indirect effect on property tax burdens, the cross-state study suggests that revenue diversification has a mitigating impact on certain state-imposed fiscal rules, further adding to its weight as a strategic financial management tool. Both studies also reiterate the importance of such fiscal capacity factors as fund balances, intergovernmental revenue, and the size of government, while also revealing some new interaction patterns among various state-imposed debt limitations.
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Zhang, Lei. "Two essays : on the common information in the return volatilities and volumes : on the informational efficiency of municipal bond market." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available, full text:, 2008. http://wwwlib.umi.com/cr/syr/main.
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Gibbons, Eric M. "Cost benefit analysis of tax incremental financing on a school district a case study of the AAA baseball district on the Washoe County School District, Reno, NV /." abstract and full text PDF (UNR users only), 2008. http://0-gateway.proquest.com.innopac.library.unr.edu/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:1460757.
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Carneiro, Ângela de Oliveira. "Implementação da NOB 96 na Bahia: situação do financiamento do SUS na esfera municipal." Instituto de Saúde Coletiva, 2000. http://repositorio.ufba.br/ri/handle/ri/15244.
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O processo de implementação do SUS-Sistema Único de Saúde, criado pela Constituição de 1988 e regulamentado pelas Leis 8.080/90 e 8.142/90, vem encontrando uma série de dificuldades relacionadas com a instabilidade das fontes de financiamento e a ineficiência na alocação e utilização dos recursos. A partir de 1996, vem sendo implementada uma Norma Operacional (NOB 01/96), que instituiu o Piso de Atenção Básica-PAB, transferido diretamente do governo federal aos municípios que preencherem determinados requisitos. Este estudo exploratório analisou as mudanças ocorridas nas formas de financiamento, no volume de recursos e no padrão de gastos, em uma amostra selecionada de 15 municípios que se habilitaram na Gestão Plena da Atenção Básica, até março de 1998. Buscou-se caracterizar a situação orçamentária e financeira do sistema municipal de saúde em dois momentos: um, antes (1997) de sua habilitação à NOB/96 e outro, depois (1998). As indicações teóricas da investigação fundamentaram-se nos debates atuais sobre o financiamento e a gerência de recursos financeiros no SUS. A partir desse referencial, foram construídas as categorias analíticas e os indicadores que permitiram a análise dos dados da execução orçamentária, com base nos relatórios de gestão e balancetes de prestação de contas dos municípios selecionados. Os municípios foram classificados em três faixas de população: pequeno (até 50 mil), médio (50-100 mil) e grande porte (acima de 100 mil), dos quais se analisaram: o volume de recursos próprios e de transferências investidos no setor saúde; o gasto per capita e o % de recursos gastos por fonte de investimento (pessoal, despesas de custeio e de capital). Os resultados apontam uma elevação do volume de recursos gastos na função saúde do ano de 1997 para 1998, em decorrente das transferências federais. Apresentam, ainda, um gasto per capita entre os municípios, em 1998, com valores entre R$21,40 e R$72,89, demonstrando uma desigualdade entre os municípios estudados. Comenta- se a escassez de dados que permitam a análise dos padrões de gasto dos municípios, a fragilidade e a baixa confiabilidade das informações dos sistemas de contabilidade pública e as limitações do acompanhamento da execução orçamentária pelos Conselhos Municipais de Saúde.
The process of implementation of the Single Health System (SUS) created by the Constitution of 1988 and regulated by the Federal Law 8080/90 and 8142/90, has been troubled by the instability of the financial sources and the inefficiency of the resources allocation and utilisation. The Operative Norm 01/96 (Norma Operational 01/96) that has been implemented since 1996 has instituted the Primary Care Minimum (Piso de Atenção Básica – PAB), which is transferred directly from the Federal level do the municipalities that fulfil certain requirements. This exploratory study analyses the changes that have happened in the financing, volume of resources and standard of expenses, in a sample of 15 municipalities that has achieved the status of Plain Management of Primary Care (Gestão Plena da Atenção Básica), up to March 1998. It has been characterised the budget and the finances of the municipal health systems in two times: first, before the municipality has achieved the referred status (1997) and, second, afterwards, in 1998. The theoretical background comes from the debates about the financing and management of the SUS funds. From those references it has been built the analytical categories and indicators for the analysis of the data of the execution of the budgets. The data have been collected from the managerial report and balance sheets of the accounts of the selected municipalities. The municipalities have been classified according to their population: small (up to 50 thousand inhabitants), medium (from 50 thousand to 100 thousand inhabitants) and big (up from 100 thousand). It has been analysed the amount of resources invested in the health sector that had come from the municipal treasure and that that had been transferred from other governmental levels; it has been analysed the per capita expenditures and the percentage of the resources per source of investment (recurrent and capital expenditures). The results show an increase in the expenditures in health from 1997 to 1998, related to the Federal transfer. The per capita expenditure in 1998 varies across municipalities from R$21.40 up to R$72.89, showing inequities across municipalities. It has been discussed the shortage of data that could allow an analysis of the standard of expenditures of the municipalities, the fragility and low trustworthiness of the information from the public account systems and the limitations of supervision of the execution of the budget by the Municipal Health Councils (Conselhos Municipais de Saúde).
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Arias, Vazquez Daniel. "A regulação federal como mecanismo de ajuste." [s.n.], 2010. http://repositorio.unicamp.br/jspui/handle/REPOSIP/285952.
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Orientador: Eduardo FagnaniTese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia
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Resumo: Esta tese analisa os mecanismos institucionais que permitiram maior controle do governo federal sobre a gestão fiscal e a execução das políticas descentralizadas, de competências partilhadas e de caráter universal (educação e saúde), no período posterior à implantação do Plano Real. O objetivo da regulação federal era impedir que os governos subnacionais adotassem um comportamento antagônico às diretrizes de ajuste fiscal estabelecidas pela política macroeconômica e, ao mesmo tempo, ampliar a oferta descentralizada e reduzir as desigualdades horizontais no financiamento das políticas de educação e saúde. A questão que surge é: como conciliar o ajuste fiscal com a expansão do gasto descentralizado nestas áreas? A resposta está na utilização da regulação federal como mecanismo de ajuste para, primeiramente, adequar o comportamento fiscal dos governos subnacionais às metas de superávit primário por meio de regras e limites que restringiram a autonomia decisória dos governantes e, em seguida, estabelecer prioridade de gasto e direcionar recursos para as políticas reguladas através de mudanças nas regras de financiamento destas políticas. As estratégias jurídico-institucionais foram bastante diversificadas, com o intuito de fornecer incentivos corretos que contemplassem os interesses federativos e que fossem adequados ao legado da política em questão. Desta forma, optou-se por realizar um estudo detalhado dos aspectos institucionais, federativos e fiscais da Lei Responsabilidade Fiscal - LRF e das reformas nas políticas de educação (Fundef/ Fundeb) e de atenção básica de saúde (SUS), cuja capacidade de regulação destes mecanismos será mensurada pelos efeitos provocados nas finanças municipais e pelos resultados obtidos nas políticas reguladas. Este estudo demonstrou que houve uma convergência em relação ao ajuste e que a LRF garantiu um equilíbrio fiscal no longo-prazo em nível municipal, bem como foram registrados avanços significativos em relação à ampliação da oferta de matrículas no ensino fundamental e na produção de ações de atenção básica de saúde, com redução das desigualdades horizontais entre os municípios brasileiros. A despeito destes avanços, os níveis de gasto público em educação e saúde no Brasil ainda permanecem baixos e foram apontadas evidências dos limites impostos pela política econômica à participação da União no financiamento destas áreas, em função da subordinação do gasto social em relação às despesas financeiras.
Abstract: This thesis analyzes the institutional mechanisms that have allowed greater control by the central government on the fiscal management and on the decentralized policies execution, with shared competence and universality character (education and health), in the period after Real Plan. The federal regulation aims to prevent local governments to adopt an antagonistic behavior of the guidelines established by the fiscal and macroeconomic policy and, in the same time, increasing supply and reduce horizontal inequalities in the funding of education and health policies. The question that arises is: how to reconcile the fiscal adjustment with the expansion of the decentralized spending in these areas? The answer pass by the role of federal regulation as a mechanism to adjust, first of all, the behavior of fiscal adjustment by means of rules and limits that restrict the decision-making autonomy of the rulers and then, in second, to set priorities and direct resources for the regulated policies. The legal and institutional strategies used were quite diverse, in order to provide proper incentives for each situation, which involve federal interests and consider the legacy of these policies. In this way, this work make a detailed study of the institutional, federative and fiscal aspects of the Fiscal Responsibility Law - FRL and about the changes in arrangements for financing education policies (Fundef / Fundeb) and basic health care (SUS), whose the capacity of these mechanisms to set federal regulation will be measured by the effects in the municipal finances and by the results obtained in the regulated policies. This study demonstrated that a convergence tendency on the direction of the fiscal adjustment and that the LRF has established a long-term balance in the municipal budget, and was observed a expressive increase in the supply of basic education and actions for basic health care, with reduction of horizontal inequalities between the municipalities. Despite these advances, the levels of public spending on education and health in Brazil are still low and were evidences about the limits imposed by economic policy to the central government spend in these areas, due to the subordination of social federal spending because of the increasing in the financial spends.
Doutorado
Economia Social e do Trabalho
Doutor em Desenvolvimento Economico
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Du, Zhi-cang. "A fiscal impact model for Montgomery County : practicum in planning /." Master's thesis, This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-01262010-020105/.
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Mashalaba, Bongiwe. "An assessment of the relationship between clean audits and service delivery : a study of Amathole District Municipality in the Eastern Cape Province, for the 2013/2014 financial year." Thesis, University of Fort Hare, 2017. http://hdl.handle.net/10353/4638.
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The purpose of this study was to investigate the relationship between the concept of clean audit reports in relation to service delivery. The study was conducted in the Amathole District Municipality in the Eastern Cape Province and centred on the audit outcome of the municipality for the 2013/2014 financial year. A qualitative research design was adopted in order to conduct the study and the data was collected through the conducting of semi-structured interviews. The research sample comprised officers who were employed by the Amathole District Municipality and one manager from the office of the Auditor-General. The key findings of the study revealed that, at present, the concept of a clean audit outcome is used by municipal officers to imply that the performance of an organisation is to be assessed mainly on the basis of evidence which is provided by financial indicators, to the exclusion of non-financial benchmarks. This assumption tends to encourage municipal officers to strive towards impressing auditors, rather than serving their communities through the providing of adequate service delivery. In addition, the auditing of municipalities does not assess their performance in relation to service delivery and the ways in which communities at the local level are affected by it. At present it appears to be beyond the remit of auditors to investigate the validity of the protests which erupt in communities in response to poor service delivery or whether the members of communities and other affected stakeholders are satisfied or dissatisfied with the manner in which services are rendered by their municipalities. Consequently, those who are tasked with the making of decisions in municipalities act upon the recommendations which are made in their audit outcomes and formulate plans in relation to service delivery or projects which do not necessarily accord with the needs of the communities which they are intended to serve. Consequently, on the basis of the findings of this study, it is proposed that assessments of the performance of organisations should incorporate non-financial indicators into the auditing process. Adopting this approach would minimise incidences of municipalities receiving clean audit outcomes while the members of the communities which they serve take to the streets to express their anger and frustration as a result of poor service delivery.
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Zondani, Nosiphiwo V. "An evaluation of the relationship between payment of rates and service charges and the capacity of the municipality to deliver services with reference to Mnquma local municipality." Thesis, Nelson Mandela Metropolitan University, 2008. http://hdl.handle.net/10948/862.
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Various allegations have been levelled against certain local authorities in South Africa. These allegations include poor governance, maladministration, corruption and poor service delivery. Some of the South African municipalities are unable to deliver sufficient services to the people due to financial instability. On the other side the fact that the municipalities have to generate their own revenue is no longer sufficient. However, government, both national and provincial has to support the municipalities in terms of their capacity to provide services. While government has to provide services to the people to ensure their welfare, people from local communities should also support the continuous provision of `these services by paying for municipal rates and services. These may include services such as water, refuse removal and electricity as well as property taxes. The main issue is that these services are not readily available, for instance water has to be purified. The situation at Mnquma Local Municipality as indicated in the financial and other reports is such that there is a very slow payment of rates and services, which leads to the municipality relying mostly on government grants, and this puts a heavy strain on service delivery by the municipality. Seemingly, it has been long that rates and services have not been paid in Butterworth-even before the restructuring of the municipality (i.e. before the Mnquma Municipality came into being). However, if alternatives could be found to enhance regular payment of rates and services the municipality might improve in terms of its capacity to deliver services.
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Bruinette, Konstant Andre. "Leveraging public funding and risk mitigation to eradicate infrastructure backlogs in South Africa." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/8500.
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Thesis (MBA)--University of Stellenbosch, 2010.Fixed investment is a prerequisite to economic growth and sustainable development. Such investment includes large and focused capital spending on the expansion and maintenance of major integrated economic infrastructure. South Africa‘s municipal environment is characterised by extensive infrastructure backlogs, an apparent lack of available funding to eradicate these backlogs as well as incapacities to unlock the required funding. This study proposes a mechanism to successfully unlock available funds and to optimally gear large infrastructure projects. The proposed mechanism focuses on reducing and mitigating project and unsystematic risk evaluations of private financiers. As part of the solution the two concepts of Security Risk Deposit and Limited Risk Deposit are introduced. The solution is based on the principle of associated risk transferral and a type of financial insurance related to remaining perceived levels of project and unsystematic risk. The key dilemma relating to the approach to infrastructure development in South Africa, is presented and is systematically resolved over the course of the study. The proposed solution is simulated and it confirms that it is indeed a valid way of ensuring that government attains more value from the limited available grant funding. Private financiers, government departments and the citizens of South Africa will be able to benefit from the proposed approach.
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Smith, Kenneth Alan. "Towards an understanding of the factors associated with municipal service efforts and accomplishments reporting : an investigation of economic and political incentives /." free to MU campus, to others for purchase, 2001. http://wwwlib.umi.com/cr/mo/fullcit?p3013023.
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Vilakazi, Siyakhula. "A case study on the challenges faced by municipalities in implementing the new Generally Recognised Accounting Practices standards." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/95687.
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Thesis (MBA)--Stellenbosch University, 2012.Section 216 (1)(a) of the South African constitution of 1996, as amended, requires financial reporting of municipalities and municipal entities to be aligned with the GRAP (all three spheres of government are required to comply). The Municipal Finance Management Act No. 56 of 2003 (MFMA) also requires this principle. The main objective of this principle is to ensure the transparency and consistency of financial reporting in the public sector. The objective of the public Finance Management Act, Act 1 of 1999 (PFMA), as amended, is to improve the components of financial management and financial administration in government reforms since 1994, giving recognition to the need to improve the value for money that the public sector provides to the citizens of South Africa. Government is increasing its interest in measuring and reporting on programme performance. The ability to obtain maximum benefit from increasingly limited resources can be enhanced by an understanding of the results of the programmes for which budget resources have been expended. The objective of government is to provide services, in contrast to the objective of private sector organisations, which is to earn profits and enhance return on investment, both of which are monetary objectives. The report on programme performance measures is not only an appropriate reporting statement, but is likely to be the most important statement for those persons interested in how the government entity is using the resources. (The Southern African Institute of Government Auditors, 2010) The introduction of such reports is considered to be an urgent priority for accountability purposes. The “appropriation accounts” that were previously prepared on a cash basis of accounting focused on inputs side only. It did not measure the resources consumed during the period under review, thus the actual cost of programmes is not measured, controlled or reported. In the absence of accurate cost information, performance measures of efficiency and cost-effectiveness cannot be readily determined other than by performing expensive ad-hoc studies. In contrast, the accrual accounting basis of accounting more readily provides the true cost of resources consumed. The introduction of GRAP on an accrual basis of accounting is therefore an urgent priority (The Southern African Institute of Government Auditors, 2010). In 2002, the Accounting Standards Board (ASB) was established. The main objective of the ASB was to develop the standards of GRAP. The GRAP standards are in line with International Public Sector Accounting Standards (IPSAS), which are in turn in line with International Financial Reporting Standards (IFRS). The transformation from the IMFO and GAMAP accounting frameworks to GRAP is a very challenging task. This research report is an exploratory study to highlight challenges faced by municipalities when implementing GRAP standards. The main challenges faced in the implementation of the GRAP standards include the following: • The identification, classification, and measurement of property, plant and equipment in line with GRAP 17 requirements; • Complex standards that require accounting technical expertise which include the following: o IFRS 9: financial instruments; o GRAP 9: revenue from exchange transactions; o GRAP 17: property, plant and equipment; • Existing staff lacking necessary knowledge and skills to implement GRAP standards; • Amending accounting policies and procedures to be in line with GRAP standards and where amended, difficulty in accounting for changes in accounting policies; and • The actual preparation of financial statements. Despite these challenges, the benefits of GRAP standards, which are on accrual accounting basis, include those listed below. • An assessment can be made of the stewardship or accountability of management. • The true cost of goods and services rendered can be determined. • An assessment can be made of the levels of borrowings and other liabilities, as well as an extent of the guarantees provided by the government. The author seeks to determine the challenges faced by municipalities when implementing GRAP standards. Once these challenges have been determined, recommendations on how to overcome the challenges will be made.
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Stewart, Duncan Chaz. "Investigating Cable: the Potential and Actual Value of PEG & Franchise Fees." PDXScholar, 2017. https://pdxscholar.library.pdx.edu/open_access_etds/3831.
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Cable Franchise Fees and PEG Fees function as key resources to the longevity of local media. Critics of the fees suggest that revenue earned from them is misplaced, and/or misused. This research examines the budgets of twenty US cities to determine how much money cities are collecting from these fees and where these funds are spent in an attempt to determine if the actual usages of Franchise and PEG Fee revenue corresponds to their theoretical benefits.
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Chuene, Tshepo Benny. "What are the challenges facing municipalities in financing their water services infrastructure? : a case study of water services authorities in the North West Province." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/95671.
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Thesis (MDF)--Stellenbosch University, 2012.The World Bank (1994) concluded that there is a close relationship between infrastructure and economic growth. This also reflects on the water sector because, despite water sector importance, water services infrastructure is probably one of the most difficult to finance, while its deficiency or absence instils a particular burden on society. According to Baietti and Raymond (2005), more than 1.1 billion people worldwide do not have access to safe drinking water, and approximately 2.4 billion are without adequate sanitation. Yet these estimates underestimate the gravity of the situation in relation to access gap and quality of services provided. Most consumers face situations where water services are intermittent and when available the water is not safe for consumption, while sanitation facilities are overloaded, unused or in despair. This research was conducted in the North West Province with municipalities that have the status of water services authorities. This included a combination of district and local municipalities. The North West Province has 11 water service authorities of which nine are local municipalities and two are district municipalities. The competing demands and needs for governments to provide infrastructure for other sectors such as roads and energy further aggravate the stance of finance unavailability for the water sector. The purpose of the study was to highlight the challenges that municipalities face in financing water services infrastructure. The result of the study will provide knowledge and innovative ideas that will allow South Africa‘s municipalities to address challenges of service delivery. At municipal level water services are provided through a variety of approaches, although most involve centralised systems with large supply, distribution and treatment facilities. The social benefits that water services provide are well known, particularly those that relate to public health including reduced morbidity and mortality from waterborne diseases. The challenge is that funding to meet these development objectives is either scarce or entirely unavailable. The Water Services Act 108 of (DWAF, 1997) requires water services authorities and water service providers to put significant efforts into cost recovery for sustainable provision of water services. This aspect has significant challenges which results from widespread poverty and a culture of non-payment from communities inherent as a remnant of protest against apartheid. The scope of the water sector is complex, owing to its diversity, interactions and synergies with other industrial, commercial and financial sectors, and its international nature. Under the current South African constitutional and legislative framework, municipalities will remain to be a major player in the development, financing and delivering of water services infrastructure for sustainable growth and development. Water Services Authorities (WSAs) have responsibilities including protection and management of water resources, provision of adequate and sustainable water services, operation and maintenance of water services infrastructure, monitoring and management of municipal water quality to regulatory requirements and reporting to the Department of Water Affairs (DWA) with regards to the aforementioned. Water service delivery failures at the municipal level are a widespread and fundamental problem in South Africa. At the same time, under the current decentralisation policies, the responsibility for delivering such services is increasingly being delegated to lower levels of government/municipalities that are often ill equipped for the challenge in terms of financial and human resources capacity. Cardone and Fonseca (2006) indicated public administration and financial management capacity at central and sub-sovereign levels of government as limited, and affecting the timely transfer of funding as well as the capacity of municipalities to absorb those funds. Various strategies are needed to enable municipalities to secure and finance their water services infrastructure. These include understanding what bankers are looking for, understanding where donors are going, greater involvement of the private sector, matching service levels to affordability, improving revenues and influencing the regulatory regime.
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Xuba, Zibele. "An assessment of the municipal infrastructure and systems and their implications on the small town revitalisation strategy at Engcobo Local Municipality, Eastern Cape." Thesis, University of Fort Hare, 2015. http://hdl.handle.net/10353/2888.
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This study was conducted at Engcobo Local Municipality in the Eastern Cape Province to assess the role of municipal structures and systems in the implementation of small town revitalisation strategy. From onset, it highlights that numerous attempts to implement small town revitalisation have failed because of lack of institutional capacity. In addressing this problem, the study outlined the following objectives. To assess role played by municipal structures and systems on implementation of small town revitalisation. To identify institutional challenges experienced during implementation of small town revitalisation strategy. To propose alternative institutional measures that can lead to effective implementation of small town revitalisation. In achieving the study’s objectives; literature from both developed and developing countries was reviewed and it was learnt that institutional capacity is important for efficient implementation of the strategy. Systems theory was also reviewed so as to provide conceptual basis that underpins this study. Data was collected through primary methods and secondary sources. Research participants were chosen by random sampling from councillors, managers, business and traditional leaders. Research findings revealed that there were institutional problems which hinder implementation of the strategy such as lack of competent human resources, insufficient budget and shortages of machinery. Through analysis of findings, the research proposed that small town revitalisation strategy should be reformulated and role of municipal structures be clearly defined. Both councillors and officials should be capacitated. The study further recommended that local people and stakeholders should be involved in the conception and implementation of small town revitalisation strategy. Areas for further research were proposed at the end.
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Barnard, Nico. "The scope for private sector involvement in infrastructure development and finance in South Africa." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/96166.
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Thesis (MDF)--Stellenbosch University, 2014.The aim of the study is to provide a framework for effective private sector participation in infrastructure development and finance, not to provide a rigid structure to guide the participation. Thus the framework is a flexible guide to guide the relationship with local governments. The study will be limited to the following aspects: - projects commissioned and managed by the local sphere of government in South Africa; - projects financed by funding outside of the national treasury budget allocations; and - infrastructure projects that may include physical infrastructure (roads), social infrastructure (clinic) and economic infrastructure (electrical substation). Even though the scope of the study may be limited, the study can provide critical insight in terms of private sector participation possibilities in infrastructure development in South Africa.
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Tesselaar, Johannes Christoffel Petrus. "Debt management framework for Western Cape Province municipalities." Thesis, Cape Peninsula University of Technology, 2017. http://hdl.handle.net/20.500.11838/2439.
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Thesis (DTech (Public Management))--Cape Peninsula University of Technology, 2017.From a municipal perspective non-payment means that consumers, rate-payers and citizens are not fulfilling their obligations towards a particular municipality, contributing to a situation of insufficient available cash for day-to-day service delivery. The current debt situation in municipalities can be linked to the creation of a culture of non-payment due to the political situation in South Africa pre- and post-1994. Sections 1.1, 1.2 and 1.3 present the contributions and reasons for the current debt situation per the three spheres of government. South African municipal debt increased by 88 percent (R44 billion) over the last five financial years, from R50 billion in 2009/2010 to R94 billion in 2013/2014. The trend of 15- 20 percent per year increase in debt precludes the effective, efficient and economic provision of essential and emergency services to communities. All municipalities need to ensure that an effective collection relationship exists and that municipalities implement policies, by-laws, processes, procedures and systems in this regard. However, many municipalities fail in their quest for effective collection, or lack the capacity to utilise enabling legislation to implement an efficient and effective debt collection framework. This research study was conducted in response to this scenario, to identify and document existing problems through the development of guidelines and a framework for effective cash and debt collection. The guidelines will assist municipalities in collecting their outstanding debts.