Dissertations / Theses on the topic 'South Africa. Public Finance Management Act'

In South Africa, the Public Finance Management Act, 1999 (Act No. 1 of 1999) is a piece of legislation that is flexible and adaptable compared to the repealed Exchequer Act (Act No. 66 of 1975), which was prescriptive and rule driven. The administration of finance in the public sector involves numerous challenges such as the lack of adequate capacity, integrity of personnel and unqualified personnel. Solutions are sought simultaneously for prospects to achieve value for money through economy, efficiency and effectiveness. Those who manage public affairs and public finance are subject to public scrutiny. Transparency, accountability and honesty as well as prudence in the management and administration of public finance are imperative. The problem statement is divided into the following research questions: What is the PFMA (Public Finance Management Act) and how is it administered? How is the PFMA administered in the North West Provincial Administration? In order to research the above-mentioned problem and sub-problem, the following objectives were formulated: Determine from the literature the nature and scope of the PFMA and its administration; establish the reason for the introduction of PFMA in South Africa; and determine the administration of the PFMA in the North West provincial administration. In implementing policy, the following elements were considered: The availability of trained personnel, administrative arrangements to implement policy, material resources required for proper implementation, procedures and directives for effective implementation, role of auditing staff, and both internal and external, role of independent institutions such as the Public Service Commission, Provincial Public Accounts Committee and the Auditor-General (AG). The managerial control and fiduciary duties by the structures in government departments will have to be enhanced in order to ensure that financial management is aligned with the PFMA. Policy implementation requires the necessary tools, techniques, procedures, shared vision, strategy, structure, systems, skills and staff. The study critically determines and establishes various challenges experienced while managing finances through the administration of the PFMA. From the data gathered, analysis and interpretations were derived to arrive at the findings, interpretations, inferences and recommendations. There is evidence of financial qualifications in the audit opinion, shortcomings in various departments, capacity constraints, and a lack of a clear trail of supporting documentation, ineffective leadership, supervision, monitoring and support. Appropriate recommendations are provided to remedy the situation.
Thesis (PhD)--University of Pretoria, 2016.
School of Public Management and Administration (SPMA)
PhD
Unrestricted

The objective of the study was to investigate challenges affecting the effective implementation of the Public Finance Management Act, 1999 (Act No. 1 of 1999 as amended by Act No. 29 of 1999) in the Eastern Cape Province with specific reference to the Provincial Department of Public Works. The research study has been conducted in such a manner that the reason to send a team of experts by the DPSA on approval by the President to come to the Eastern Cape and assist the ailing administrations of four departments is determined. The four departments that had a problem were: 1. Department of Roads and Public Works 2. Department of Health 3. Department of Education and 4. Department of Social Development The roads function of the Department of Roads and Public Works was later transferred to the Department of Transport and the Department of Roads and Public Works changed the name to Department of Public Works in September 2004. The team that was sent to the Eastern Cape together with the Director-General of the Province and the Superintendent-General of the Provincial Treasury formed up the IMT. The objective was to introduce turnaround strategies that would enable the four departments to effectively and efficiently implement the PFMA to the best interest of the South African Government. The PFMA is part of the broader strategy on improving public financial management in the public sector in the Republic of South Africa. It prescribes measures to ensure responsibility, accountability and transparency in national and provincial departments. Qualified Auditor-General’s reports for the previous financial years compelled the President in 2002 to establish Interim Management Team (IMT) in the Eastern Cape, comprising of experts from national government, to assist the ailing administration in four provincial departments, including the Department of Roads and Public Works. Questionnaires to employees, Auditor-General, Provincial Director-General, Superintendent-General of Provincial Treasury and as well as to the Accounting Officer of the Department of Public Works, were designed and issued out for completion. Interviews were also conducted to some of the employees. The assumption is that the majority of employees do not understand policies and procedures of the department and they displayed this by remaining neutral in questions asked and disagreed with some of the statements. During the interview process, the majority emphasised their protest against over usage of consultants by the department. Preference given to candidates from outside the department when senior posts are advertised instead of looking for excellently performing candidates from the internal ranks of serving employees, has been outlined as one of the elements contributing to low moral and low productivity in the workplace. Over usage of consultants and a big number of employees who disagreed with statements and remained neutral signify incapacity of the management to perfectly implement the PFMA for sound public financial management in the department. It has been established that regular risk assessments are not conducted, poor organisational structure with many posts that are not filled, no Anti-Corruption Unit to implement Public Service Anti-Corruption Strategy and, no clear managerial lines of accountability due to poor planning, ineffective internal controls and procedures, all render the department incapable of becoming one of the best provincial departments that get unqualified audit report from the Auditor-General. The findings provide clear indication that drastic transformation of the department into an institution that can perfectly implement the PFMA is necessary. The implication is that mismanagement of financial resources and fraud and corruption defeat service delivery objectives. Strategic objectives of the department are not achieved. The Eastern Cape Provincial Departments are obliged to align their strategic plans to the Provincial Growth and Development Plan (2004 – 2014). Therefore the implication is that, poor performance by the Department of Public Works impacts negatively to this provincial objective. Lack of effective control systems has negative implications on the administration of the department and renders it vulnerable to fraud and corruption.

Thesis (MTech (Public Management))--Cape Peninsula University of Technology, 2017.
In 1999 the South African Parliament passed the Public Finance Management Act No.1 of 1999 (PFMA). The intention was to ensure effective and better public finance management practice. The Act requires that government departments should establish measures to prevent irregular expenditure. However, there has been persistent irregular expenditure reports every year, which is an indication of non – compliance. The aim of this research is to investigate the impact of irregular expenditure in the South African public finance management domain, using the national Department of Public Works as a case study.

The term Public Administration meant the study of the public service. The purpose of the public service is to provide services to society. However, before any services are provided, certain functions should be undertaken within the public service. The public service is required to execute the policies of the government. In this system, public administration enables and supports the activity of public management. The public management functions are related to public administration and gives direction to the administrative conduct of public servants to ensure the effective execution of policies by the public service (Dye 1987:324). The purpose of Eastern Cape administration is to provide a legislative, political and administrative direction to the province and is also responsible for providing strategic financial direction, monitoring and oversight to the departments and the province in terms of the Public Finance Management Act, (PFMA) (Act No. 1 of 1999). The Eastern Cape administration renders strategic planning services, providing transversal policy opinions and advice and protocol development, it also provides technical and managerial support to the provincial government. Among other things it develops and implements a Human Resource strategy that gives effect to a sustainable Human Resource function and Human Resource plan in support of the organizational structure and provides financial processes to ensure efficient, effective, economical and transparent use of resources.

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.

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.

Thesis (MDF)--Stellenbosch University, 2008.
ENGLISH ABSTRACT: High interest rates on credit products in South Africa are not unusual. This would be beneficial to the South African consumers if the cost of incurring these credit products was lower than the benefit derived from incurring them .This is unfortunately not the case to the majority of the South African population. The unlikelihood of this situation is a direct result of the lack of access to appropriate savings and insurance products to a large number of South Africans. Most South Africans use credit, in the form of microloans to augment their consumption patterns. The majority of South Africans do not have a culture of saving; therefore they use credit as a substitute for the lack of savings when consumption patterns exceed income. Using credit as a substitute for the lack of savings becomes extremely costly for low income earners. The result is a perpetual dependence on credit, lack of accumulation of wealth and a lack of improvement in their standard of living. The perpetual dependence on credit has brought about unscrupulous lenders who take advantage of the low income earners dependency on credit for their daily existence. It is due to such exploitations that the South African government through its Department of Trade and Industry (DTI) intervened to bring normality in the South African credit market. This intervention was done through the promulgation of the National Credit Act (NCA), Act No.34 of 2005. The purpose of this study is to focus on a sub set of the credit providers in South Africa known as housing microfinance (HMF) lenders. The study explores the impact of the National Credit Act in the South African credit industry. The Act’s intentions are elaborated and the reality of the implementation of the Act on the drivers of profitability for the housing microfinance institutions is measured. The finding is that housing microfinance institutions have to restructure their business processes in order to be profitable and sustainable in the ambit of the National Credit Act.
AFRIKAANSE OPSOMMING: Vir menige finansiële produkte in Suid-Afrika is rentekoerse wat wissel tussen 80 en 150 persent is nie ongewoon nie. In ekonomiese terme kan verbruikers slegs voordeel trek uit hierdie hoë rentekoerse as die koste om hierdie krediet te verkry laer is as die voordeel wat voortspruit uit die aangaan van die koste. Hierdie situasie is hoogs onwaarskynlik in die oorgrote meerderheid van gevalle in Suid-Afrika. Die onwaarskynlikheid van hierdie situasie is die direkte gevolg van die gebrek aan toegang tot toepaslike spaar- en versekeringsprodukte vir ‘n groot aantal Suid-Afrikaners. Die meeste Suid-Afrikaners gebruik krediet (naamlik mikrolenings) om hulle verbruikerspatrone aan te vul. Die gebruik van krediet as ‘n plaasvervanger vir spaargeld word uitermate duur vir die lae-inkomste verdiener. Die gevolg is ‘n ewigdurende afhanklikheid van krediet, geen akkumulasie van welvaart nie en ‘n gebrek aan verbetering van lewenstandaard. Die ewigdurende afhanklikheid van krediet het gewetenlose uitleners geskep wat die lae-inkomste verdieners uitbuit wat afhanklik is van krediet vir hul daaglikse bestaan. Dit is as gevolg van hierdie tipe uitbuiting dat die Suid-Afrikaanse regering deur sy Departement van Handel en Nywerheid tussenbeide getree het om normaliteit te bring in die Suid-Afrikaanse kredietmark. Hierdie intervensie is gedoen deur die uitvaardiging van die Nasionale Kredietwet, Wet No. 34 van 2005. Die doel van hierdie studie is om te fokus op ‘n onderdeel van die kredietverskaffers in Suid-Afrika bekend as die behuising-mikrofinansiering-uitleners. Die studie ondersoek die impak van die Nasionale Kredietwet in die Suid-Afrikaanse kredietindustrie. Die Wet se oogmerke word uiteengesit en die realiteit van die implementering van die Wet op die drywers van winsgewendheid vir die behuising-mikrofinansiering-instansies word gemeet. Die bevinding is dat behuising-mikrofinansiering-instansies hulle besigheidsprosesse moet herstruktureer ten einde meer winsgewend en volhoubaar te wees binne die strekking van die Nasionale Kredietwet.

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.

Thesis (MPhil)--University of Stellenbosch, 2011.
ENGLISH ABSTRACT: The world has been engaged in a global ‘development project’ since the late 1940s. This process gained new momentum with the end of colonialism and the emergence of newly independent countries, all of them plagued with high levels of poverty. Traditional models of economic growth based on industrialization and import-substitution did not deliver the expected results to reduce poverty, especially in Africa. New ways of engaging with development emerged; in particular the basic needs approach in the 1970s and later the human development approach. Independently a new environmental movement surfaced in the 1960s, responding to the rallying call of global environmental destruction as a result of economic activities. For the first time a global language on the limitations nature presents to development emerged. The ‘movement’ received particular traction with the emergence of global climate disruption as the single largest global environmental issue. ‘Human needs’, represented by the anthropocentrists, and ‘environmental limitations’, represented by environmentalists were merged in an uncomfortable union to give birth to the notion of sustainable development. Yet, as a result of a large variety of perspectives, no agreement has been reached on what sustainable development means or should achieve. There is agreement though that developmental needs and environmental challenges are both urgent. An important unanswered question is how the world will pay for sustainable development interventions. Some interesting ideas on alternative sources of development finance has been around for a while, yet has not found practical application. Carbon finance, an innovative new source of funding, is an exception. This exploratory research was conducted by reviewing existing relevant literature using the inductive logic technique. It was initiated as a result of specific experiences leading the researcher to some general ‘truths’. The findings revealed that carbon markets, which are primarily focussed on reducing carbon emissions and which in itself makes a positive contribution to sustainability, has over the last few years successfully leveraged billions of dollars for investment in sustainable development projects globally. Some of these have the added advantage of co-benefits for the poor. Its role is set to expand as a source of development finance. South Africa has the potential to earn large amounts from carbon trading, assisting the country to move to a more sustainable development trajectory. The findings concluded that realising this potential will require a more focussed approach, especially from the South African Government.
AFRIKAANSE OPSOMMING: Die wêreld is sedert die 1940s besig met ‘n grootskaalse ‘ontwikkelingsprojek’. Die proses het nuwe momentum gekry teen die einde van die koloniale tydperk. Die nuut onafhanklike state het almal gebuk gegaan onder hoë vlakke van armoede. Tradisionele modelle van ekonomiese groei gebasseer op industrialisasie en invoer vervanging, het nie die verwagte resultate in terme van armoede verligting - veral in Afrika - gehad nie. Nuwe benaderings tot ontwikkeling - spesifiek die ‘basiese behoeftesbenadering’ in die 1970s en later die menslike ontwikkelingsbenadering – is ontwikkel met die hoop dat dit beter resultate sal lewer om armoede hok te slaan. Terselfdertyd het ‘n nuwe omgewingsbeweging in die 1960s ontstaan, in reaksie op die vernietig van die natuur deur die mens se ekonomiese aktiwiteite. Die gevolg was dat daar ‘n internasionale taal onstaan het wat die beperkinge wat die natuur op ontwikkeling plaas kon verwoord. Dit het veral momentum gekry met die bewuswording dat aardverwarming die wêreld se grootste omgewingsuitdaging bied. Mense se behoeftes soos verwoord deur antroposentriste, en omgewingsbeperkings soos verwoord deur omgewingskundiges, het bymekaargekom om die nuwe konsep van volhoubare ontwikkeling te vorm. As gevolg van ‘n groot verskeidenheid van interpretasies is daar geen ooreenstemming oor wat volhoubare ontwikkeling beteken of behoort te bereik nie. Waaroor daar wel ooreenstemming is, is die feit dat die wêreld se behoefte aan ontwikkeling sowel as die omgewingsuitdagings beide dringend is. ‘n Belangrike vraag wat niemand nog kon beantwoord nie, is hoe die wêreld gaan betaal vir volhoubare ontwikkelingsprojekte. Alhoewel daar ‘n paar kreatiewe idees vir alternatiewe bronne van ontwikkelingsfinansiering die rondte doen, het nog nie een daarvan praktiese beslag gekry nie. Die enigste vindingryke nuwe bron van ontwikkelingsfinansiering wat wel geïmplimenteer is, is koolstof finansiering. Dié ondersoekende navorsing is gedoen deur middel van ‘n literatuur studie van bestaande relevante materiaal, deur gebruik te maak van die induktiewe logika tegniek. Die studie is geïnisieer as gevolg van spesifieke ondervindings wat die navorser gelei het na algemene ‘waarhede’. Bevindinge uit die studie het aangedui dat koolstof markte, wat primêr ten doel het om die vrystel van aardverwarmingsgasse te beperk en dus opsigself ‘n positiewe bydrae tot volhoubaarheid lewer, oor die laaste paar jaar daarin geslaag het om miljarde dollars beskikbaar te maak vir volhoubare ontwikkelingsprojekte wêreldwyd. Sommige hiervan het die voordeel dat dit arm gemeenskappe bevoordeel. Die rol van die koolstofmarkte gaan in die toekoms toeneem. Suid Afrika het die potensiaal om groot bedrae te verdien uit koolstof finansiering, wat die land behoort te help om op ‘n meer volhoubare ontwikkelingspad voort te gaan. Die bevindinge sluit af deur aan te dui dat die realisering van dié potensiaal ‘n baie meer gefokusde benadering deur veral die Suid Afrikaanse Regering gaan vereis.

Thesis (MDF (Business Management))--Stellenbosch University, 2008.
ENGLISH ABSTRACT: Economic development depends on a number of variables, including the ability of the economy to innovate technologically. Innovation depends to a large extent on the value, both qualitative and quantitative, of the research and development (R&D) happening in an economy. R&D in turn require various activities and inputs, including human resources, capital and infrastructure. The focus of this study is on the alternatives available to the public sector for funding public R&D. Most of the current public R&D infrastructure comes from the fiscus, which is strained under the pressure of many competing and immediate needs. An alternate model for funding public R&D infrastructure is that of public private partnerships (PPPs), which are private sector-supported initiatives for delivery of public goods and services. These are used all over the world to deliver public services with a high degree of success in sectors such as health (hospitals and services) and transport (roads, airports). This study looks at how this model can be applied in the delivery of public R&D infrastructure, which has not been popular in South Africa to date. A questionnaire was designed to look at five key areas for investigation with regard to R&D infrastructure, namely: the type of infrastructure as a determinant for the success of the PPP; the perception regarding the risk of the transaction; the incentives available to the private participants; the availability of capital in the market; and the effect of regulations on the transaction. These are investigated through the use of a questionnaire to get responses from people who have an understanding of PPP transactions in the country. The results show that R&D PPPs are possible and should be explored. One of the main reasons why they are currently not popular is because they are under-explored. The respondents felt that: the PPP regulations may have to be changed or adapted to be effective in the administration of PPP transactions; the risks for R&D PPPs seem to be high; sufficient capital exists to fund these transactions; the type of the infrastructure being financed is not necessarily a hindrance; and there are sufficient incentives for the private sector to participate in these transactions.
AFRIKAANSE OPSOMMING: Ekonomiese ontwikkeling hang af van 'n aantal veranderlikes, onder andere die ekonomie se vermoë om tegnologies te innoveer. Sodanige innovasie word in 'n groot mate bepaal deur die waarde, beide kwalitatief en kwantitatief, van die navorsing en ontwikkeling wat binne die ekonomie plaasvind. Navorsing en ontwikkeling vereis weer verskeie aktiwiteite en insette, waaronder menslike hulpbronne, kapitaal en infrastruktuur. Hierdie studie fokus op alternatiewe wat vir die openbare sektor beskikbaar is ten opsigte van die befondsing van openbare navorsing en ontwikkeling. Die huidige openbare navorsing- en ontwikkelinginfrastruktuur kom hoofsaaklik van die fiskus, wat weens verskeie mededingende en dringende behoeftes onder druk is. 'n Publieke-private venootskap (PPV) bied 'n moontlike alternatiewe model vir befondsing van 'n openbare navorsing- en ontwikkelinginfrastruktuur. Openbare goedere en dienste word hiervolgens gelewer deur middel van inisiatiewe wat deur die privaatsektor ondersteun word. Die model word wêreldwyd baie suksesvol aangewend in sektore soos gesondheid (hospitale en dienste) en vervoer (paaie, lughawens). Hierdie studie ondersoek hoe die model toegepas kan word in die skep van 'n openbare navorsing- en ontwikkelinginfrastruktuur in Suid-Afrika, hoewel dit tot dusver nie hier gewild was nie. 'n Vraelys is ontwerp om vyf sleutelareas ten opsigte van navorsing- en ontwikkelinginfrastruktuur te ondersoek, naamlik: tipe infrastruktuur as 'n determinant vir die sukses van die PPV; persepsie aangaande risiko met betrekking tot die transaksie; aansporing wat aan private deelnemers gebied word; beskikbaarheid van kapitaal in die mark en die uitwerking van regulasies op die transaksie. Hierdie vraelys is aangewend om reaksie te verkry van persone wat begrip van publieke-private ondernemings in die land het. Die resultate wys dat PPV's binne 'n navorsing- en ontwikkelinginfrastruktuur moontlik is en verder ondersoek behoort te word. Een van die hoofredes waarom dit tans nie gewild is nie, is die gebrek aan toepaslike navorsing. Respondente het aangedui dat: PPV regulasies moontlik verander of aangepas sal moet word om effektief te wees in die administrasie van sodanige transaksies; die risiko's vir PPV's in navorsing en ontwikkeling hoog voorkom; voldoende kapitaal vir befondsing van transaksies beskikbaar is; die tipe infrastruktuur wat befondsing ontvang nie noodwendig 'n hindernis is nie en dat voldoende aansporing vir die privaatsektor gebied word om aan hierdie transaksies deel te neem.

Thesis (MPA. (Public Administration) -University of Limpopo, 2008
Today, in South Africa, as we grapple with challenges brought by our new democracy, its appropriate to have practical guide that guide that can be used not primarily on issues of labour relations but also on issues of service delivery improvements. This study comes at the most opportune time, when all involved have to help shaping the public service and to come to grips with the implications of Labour Relations Act, 1995 (Act 66 of 1996). The study’s main objective is to find out the major labour related conflicts that are prominent at Mokopane Provincial Hospital and broadly discuss them in order to find out if they are threats to service delivery. After identifying threats to service delivery, it shall be appropriate to recommend through the application of the Labour Relations Act, 1995 (Act 66 of 1995), important areas that will enhance service delivery. In brief, this study is intending to close gaps between labour relations issues and service delivery.

Thesis (MPA)--Stellenbosch University, 2014.
ENGLISH ABSTRACT: The purpose of this research is to describe how the reform of public finance undertaken in South Africa since 1999 has furthered the principles of new public management (NPM). The first part of the research outlines the history of public sector reform in South Africa in general, with particular emphasis on public finance. It also discusses how reform was initiated and supplemented by the principles of new public management with the adoption of the Public Finance Management Act, No. 1 of 1999 (PFMA, 1999). This is followed by a deep analysis and detailed discussion of key indicators and the mode of their collection. The final phase consists of a description of how new public management principles have impacted public finance management since 1999. The study concludes with recommendations for further research and for practice and policy. The results tend to show how some principles of NPM have furthered public finance reform in some areas while others are still lacking. However the lack of sufficient data results in gaps in the findings: this lack of data makes it difficult to portray a clear picture of the extent to which principles of NPM have been fully implemented. Thus one of the recommendations is that certain indicators should be investigated further to understand the phenomenon better; it is probable that in a few years sufficient data will be available to allow for trend assessments.
AFRIKAANSE OPSOMMING: Die doel van hierdie navorsing is om te beskryf hoe hervorming van openbare finansies sedert 1999 in Suid Afrika onderneem is ten einde die beginsels van ‘nuwe openbare bestuur’ te bevorder. Die eerste gedeelte van die navorsing fokus op die Suid-Afrikaanse openbare sektor hervorming geskiedenis in die algemeen, met spesifieke fokus op openbare finansies. Dit beskryf hoe die Openbare Finansiële Bestuurswet, No 1 van 1999 (PMFA, 1999) hervorming en die beginsels van ‘nuwe openbare bestuur’ bevorder het. Dit word gevolg deur ‘n diep en deeglike bespreking van kern indikatore en die wyse waarop data versamel is. Die finale fase behels ‘n beskrywing van die bedra van openbare finansiële bestuur hervorming sedert 1999 tot die bevordering van ‘nuwe openbare bestuur’ beginsels. Die studie sluit af met aanbevelings vir praktyk en beleid asook verdere navorsing. Die resultate toon dat sommige van die beginsels van ‘nuwe openbare bestuur’ bevorder is deur openbare finansiële hervorming, terwyl ander steeds agterweë bly. ‘n Tekort aan genoemsame data lei egter tot leemtes in die bevindinge: die tekort aan data maak dit moeilik om ‘n duidelike prentjie te vorm oor die mate waartoe die beginsels van ‘nuwe openbare bestuur’ ten volle geïmplementeer is. Een van die kern aanbevelings is dus dat spesifieke indikatore verder ondersoek moet word om die verskynsel beter te verstaan; dit is waarskynlik dat genoegsame data in die toekoms koers berekenings moontlik sal maak wat verdere begrip sal bevorder.

Thesis (MDF)--University of Stellenbosch, 2010.
This study is an evaluation of the feasibility of utilising project finance in a Public Private Partnership model (as one of a number of possible private public partnership models) in order to deliver social housing in the South African market by evaluating the social housing regulatory environment against the commercial requirements for implementing project finance based PPP‘s, and indentifying gaps that are acting as stumbling blocks to the mobilisation of private sector resources in this sector. The study also looked at the social housing policy and the various private public partnership procurement models currently in use in the United Kingdom, with a view to highlight best practise and lessons which could be applied within the local environment. The broader South African procurement policy environment caters for the private sector delivery of infrastructure, with a number of deals having been delivered since the late 1990‘s. The Social Housing Policy does make provision for the Minister to make pronouncement on procurement models to be used, and does foresee some form of partnership between the public and private sector in delivering affordable housing (this is also supported by policies such the Inclusionary Housing Policy). The current policy environment however does not go far enough in addressing commercial requirements, such as guarantees for rental payments, and performance monitoring instruments, such as housing inspectorates, to facilitate the implementation of housing PPP‘s. 138 pages.

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.

Thesis (MTech (Business Administration))--Cape Peninsula University of Technology, 2017.
Budgets are inevitable strategic tools used in the planning of the effective delivery by any organisation. In a sense budgets become the financial interpretation of work, services or products to be produced or services to be delivered by the organisation. In the same vein, government departments have plans and programmes to be implemented, and these programmes are quantified in the form of budgets. The budgeting processes are determined by the strategic imperatives and the type of leadership in an organisation, thereby differing from organisation to organisation. The traditional approach in government budgeting is that the activities to be undertaken start as political decisions which will be cascaded down to the different departments. Though the different department units construct their own budgets, the ultimate budget comes top down more than it comes top up. This research aims to identify the extent of the involvement of budget managers in the budget development process and the possible limiting factors if any. The study goes further to try to understand why there is always a seeming perpetual difference between budgets and deliveries at the end of every year. This empirical research focussed on the ‘budget practitioners’ in the particular department under study with emphasis on how they operate. Questionnaires were used to collect data which was analysed using Excel Spreadsheet and the findings were interpreted. The findings imply a need for extensive training as well as empowerment of the budget practitioners to be able to create congruence between budgets, budgeting processes, project implementation and envisage delivery to the citizens.

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.

The role of NGOs has been widely recognised in eradicating poverty and creating sustainable development in communities. Governments and private corporations view them as complementary partners in enhancing the livelihoods of people. In order to survive, NGOs need to be financially sustainable to carry out their missions. Their existence is, however, threatened by the current economic and political climate. In South Africa, the recent global economic recession and the country’s recovery from the apartheid system since 1994 have both had a negative impact in funding financial flow to NGOs. Compounded by the growing demand for new NGOs, evidence shows that there is fierce competition between NGOs for the same funding and, since NGOs by nature do not produce commercial outputs, they are limited to pursue funding opportunities made available through donations. This study explored the issues of financial sustainability within local NGOs in the Gauteng Province. The aim was to build mechanisms that could be put in place to monitor organisational financial sustainability over time. The study used a qualitative methodology and the researcher adopted an exploratory design to gain insight and meaning into the issues faced by NGOs. A sample of ten members from local NGOs in the Gauteng Province was identified and data was collected through key informant interviews and questionnaires. The study found that the majority of NGOs face difficulties in achieving financial sustainability over the long-term. The results indicated that funding in the sector is shrinking, with very few NGOs surviving through endowments. Their major challenges in raising funds are due to area limitations, competition within the sector, lack of skills, staff shortage and visibility. They optimise available opportunities but also acknowledge that they are not implementing other fundraising strategies that could be effective in raising funds. Evidence also showed that these NGOs are meeting the requirements of good financial management practices, which could improve their likelihood to achieve financial sustainability. The research recommends that NGOs need to be empowered to negotiate restrictions under the grants, raise endowments through income-generating activities, manage stakeholder relationships and cost any future funding prospects for key decision making that is likely to have an impact on the structure and the strategic direction of an organisation.

Thesis (MDF)--Stellenbosch University, 2011.
ENGLISH ABSTRACT: The study undertakes an extensive literature review and analysis of the South African Government’s venture towards adopting accrual accounting in the national and provincial spheres of government. The venture is benchmarked against similar ventures of New Zealand, Australia and the United Kingdom. The experiences of other countries are used only to the extent needed to shed further light on certain issues and do not constitute a meaningful portion of the study. The study examined whether the accruals basis of accounting will increase the value of the system of accounting in the broader strategy to improve service delivery in the national and provincial spheres of government in South Africa. Two subsidiary issues are also examined: whether the departments are ready and able to cope with a change to accrual accounting in the foreseeable future; and the risks inherent in the change The main observations of the study are that the Government of South Africa (GoSA) faces a serious service delivery crisis. The government has identified that a broad package of reforms, including an improved system of accounting, is needed to address the service delivery dilemma. The change from the current modified cash to the accruals basis of accounting in the national and provincial spheres of government forms part of this solution. The change to accrual accounting is aimed at producing additional and more sophisticated information that will be used to improve decision making and ultimately the quality and cost of government services. This move is consistent with the requirements of the PFMA, which requires the government’s accounting system to operate within the GRAP framework, an accrual accounting format. The paper finds that although accrual accounting is a superior model in theory, in practice there is an increasing sense of disillusionment with the outcomes of accrual accounting, hence an accompanying decline in the interest shown by governments across the world in changing to this format. In all three countries studied there is evidence that accrual accounting reform has underperformed relative to the original expectations. Causes of this scenario are linked to the adoption of a model of accrual accounting that is not properly configured for the nuances of the public sector, poor implementation and in some cases the unrealistic expectation of seeing results too soon after implementation. These countries have had to take additional measures to obtain value, some of which nevertheless remain elusive. All three countries nevertheless cited improved asset management as the prime benefit of the accrual accounting system. It is noted that, when the information produced through the system of accrual accounting is used effectively, it ought to result in a more effective, efficient and transparent use of resources – a precondition for improving service delivery. The paradox is that accrual accounting is used in the South African municipalities and public entities, yet, the majority of these institutions have dismal service delivery records. This illustrates that accrual accounting in and of itself will not make a significant impact on the quality of service delivery and that there is a need for an intensive programme of control, governance and skills improvement alongside the accrual accounting reform. In the final analysis the study finds that there is a paucity of evidence showing the causality between the adoption of accrual accounting and improvements in service delivery; in the main because accrual accounting was introduced within a broader set of reforms and it has not been possible to isolate its impact. It is also observed that the national and provincial departments are underprepared for accrual accounting and that there are significant risks to implementing the change in the foreseeable future. Given this scenario, the hypothesis that the accruals basis of accounting is a superior model for addressing the service delivery challenges in the GoSA cannot be confirmed.
AFRIKAANSE OPSOMMING: Die studie onderneem 'n omvattende literatuurstudie en analise van die Suid-Afrikaanse Regering se onderneming tot die goedkeuring van Toevalling rekeningkunde in die nasionale en provinsiale sfere van die regering. Die onderneming is teen soortgelyke ondernemings van Nieu-Seeland, Australië en die Verenigde Koninkryk vergelyk. Die ervarings van ander lande word slegs gebruik in die mate wat nodig is om meer lig te werp op sekere kwessies en maak nie 'n betekenisvolle gedeelte van die studie uit nie. Hierdie studie ondersoek of die toevalling rekeningkundige grondslag die waarde van die rekeningkundige stelsel van toename in die breër strategie om dienslewering in die nasionale en provinsiale sfere van die regering in Suid-Afrika sal verbeter. Twee addisionele kwessies word ook ondersoek om te bepaal of departemente binne die afsienbare toekoms gereed en in staat sal wees om aan te gaan met 'n verandering aan die Toevalling rekeningkunde asook die risiko's wat inherent in die verandering is sal kan hanteer. Die belangrikste waarnemings van die studie is dat die Regering van Suid-Afrika 'n ernstige dienslewering krisis in die gesig staar. Die regering het vasgestel dat 'n breë pakket van die hervorming, insluitend 'n verbeterde stelsel van rekeningkunde, nodig is om die dienslewering dilemma aan te spreek. Die verandering van die huidige rekeningkundige stelsel na die toevalling basis van rekeningkunde in die nasionale en provinsiale sfere van die regering vorm deel van hierdie oplossing. Die verandering aan die toevalling rekeningkundige is gemik op die vervaardiging van addisionele en meer komplekse inligting wat gebruik sal word om besluitneming en uiteindelik die kwaliteit en koste van die regering se dienste te verbeter. Hierdie stap is in ooreenstemming met die vereistes van die PFMA, wat vereis dat die regering se rekeningkundige stelsel te bedryf binne die raamwerk van die GRAP, 'n toevalling rekeningkundige formaat. Die ondersoek het bevind dat hoewel Toevalling rekeningkunde 'n uitstekende model in die teorie is dat daar in die praktyk 'n toenemende gevoel van ontnugtering met die uitkomste van toevalling rekeningkundige is en die belangstelling wat deur die regerings regoor die wêreld in die verandering na hierdie formaat ‘n beduidende afname toon. In al drie lande wat ondersoek is, is daar bewyse dat die hervorming van die boekhoudsysteem onder presteer het met betrekking tot die oorspronklike verwagtinge wat gestel was. Die oorsake hiervan is gekoppel aan die aanvaarding van 'n model van die toevallingsgrondslag rekeningkundige wat nie behoorlik ingestel vir die nuanses van die openbare sektor, swak uitvoering en in sommige gevalle die onrealistiese verwagting dat resultate vinnig na die implementering gesien sal word. Hierdie lande het bykomende maatreëls ingestel om waarde te verkry maar sommige van die waardes bly steeds ontwykend. Al drie lande is dit eens dat verbeterde besluitneming, die primêre voordeel van die boekhoudsysteem, die kritiese insette bly vir verbeterde dienslewering. Dit is bekend dat wanneer die inligting wat deur die stelsel van toevalling rekeningkundige geproduseer word, doeltreffend gebruik word, dit tot 'n meer effektiewe, doeltreffende en deursigtige gebruik van hulpbronne behoort te lei - 'n voorvereiste vir die verbetering van dienslewering. Die paradoks is dat toevalling rekeningkunde in die munisipaliteite en openbare entiteite gebruik word, maar die meerderheid van hierdie instellings het 'n swak dienslewering rekord. Dit illustreer dat toevalling rekeningkunde in en van opsigself nie 'n beduidende impak op die gehalte van dienslewering sal maak nie en dat daar 'n behoefte vir 'n intensiewe program om beheer, bestuur en vaardighede te verbeter bykomend tot die oplopende rekeningkundige hervorming moet wees. Die studie het bevind dat daar 'n gebrek aan bewyse tussen die aanneming van toevallingrekeningkundige en die moontlike verbeterings in dienslewering met die stelsel is. In hoofsaak is die boekhoudsysteem binne 'n breër stel hervormings ingestel en kan die moontlike impak daarvan nie geisoleer word nie. Dit is ook waargeneem dat die nasionale en provinsiale departemente swak is in die toevallingrekeningkundige stelsel en dat daar beduidende risiko's vir die implementering van die verandering in die afsienbare toekoms. In lig van hierdie opsomming kan die hipotese nie bevestig word dat die toevallings rekeningkunde as ‘n beter model bevestig is om die dienslewering uitdagings aan te spreek in die Regering.

The 1996 Constitution of South Africa and the Public Audit Act of 2004 provide the legislative framework for the Office of the Auditor General of South Africa (OAGSA). The Independent Regulatory Board for Auditors further enriched the interpretation of the framework – for government auditing. Over the years of democratic rule in South Africa, audit performance by State organs was generally poor. Despite the efforts by the OAGSA to improve the performance, very little improvement was notable. Most disturbing was the observation that there was widespread, a prevalence of recurring findings, which indicated that the OAGSA’s recommendations and guidelines were not acted upon, or largely ignored. Firstly, the research study established that the system of capitalist democracy, which comes in different varieties throughout world democracies, indeed brought about a situation where the electorate was effectively removed from its rightful place of being the principal, and had its place taken up by political parties (which are in fact, agents) - which (parties) governed on its (the electorate’s) behalf. This system, taken together with the Principal Agency and the Rational Choice Theories – fully explained the prevalence of maladministration and malfeasance in government in South Africa. Secondly, the study established that the OAGSA has done everything imaginable in its attempts to improve audit performance in government institutions – using the carrot rather than the stick approach. The legislative framework cited above, revealed that the OAGSA has the power to audit and report, while Parliament has the power to enforce corrective action. The lesson of this revelation is: that there is not much that the OAGSA can achieve without a high level of cooperation between itself and Parliament – if audit performance is to be effectively, and appreciably improved in South Africa. A disappointing discovery however was indirectly delivered to the world, through the results of a research study conducted by one Wehner in 2002, on Public Accounts Committees (PACs) (alias Standing Committees on Public Accounts (SCOPAs)) in world democracies. The Wehner study clearly demonstrated that there was nothing contained in these committees’ founding documents or enabling legislation – which in no uncertain terms, directed the committees on what procedures and processes to follow to ensure that their resolutions were acted upon. In other words there was no enforcement mechanism discernible for their resolutions. Thirdly, there were developments in case law in South Africa, which augured well for Constitutional Institutions in general. They are contained in court judgements relating to the mandate of the Office of the Public Protector (OPP). The question at the core of these developments was: whether the decisions or remedial action emanating from the OPP, were binding and enforceable. Two judgements cited as cases in point, one a High Court judgment and another a Supreme Court of Appeal’s (SCA’s), feature in the research report. The SCA, in summary found that decisions of administrative bodies of State – stand in fact and in law, until such time that a court of law invalidates them. The SCA ruled through citing a High Court judgement passed way back in 2004 - that Constitutional Institutions, although not organs of State per se – were certainly included in this 2004 finding, if one considers the rationale of this initial finding, taken together with the purpose for which Constitutional Institutions were established in South Africa in the first place. In conclusion, although visible root causes of poor audit findings appear overall to be poor consequence management and questionable leadership quality in government, the system of capitalist democracy is ultimately to blame. The system certainly had unintended consequences.

Thesis (MPA)--University of Stellenbosch, 2011.
Since its inception in 1861 when the first public accounts committee was established in the United Kingdom, this oversight mechanism has developed into a model for non-executive financial oversight and accountability at the national and provincial levels of government throughout the Commonwealth and beyond. A few municipalities in South Africa have also established public accounts committees, but they are a few isolated cases. The hesitance on the part of South African municipalities to establish a good governance mechanism with a proven track record is a cause of concern, especially in view of the poor financial management that prevails throughout the local sphere of government. In this case study of the public accounts committee established in the City of Cape Town in 2006, the researcher explores the feasibility of the implementation of the public accounts committee model within the local government sphere in South Africa. Twenty internationally recognised public accounts committee practices were identified and used to probe the selected case to gain in-depth knowledge of the extent to which the committee adheres to these recognised practices. Where the committee deviated from accepted practices, the reasons for the deviation and its impact on the effectiveness of the committee were analysed. Finally, the key lessons learnt from the experience of the public accounts committee in the City of Cape Town are used in order to make two sets of recommendations: Firstly, recommendations on how the public accounts committee of the City of Cape Town can become more effective than it currently is – recommendations which are also relevant to any municipality wishing to establish a public accounts committee. The second set of recommendations is addressed to the national authorities in charge of finance and local government, as the challenge of establishing improved governance systems in local government is of national importance, and it is within the power of these authorities to remove a few key obstacles in the way of establishing municipal public accounts committees.

This study examined the impact of financial liberalisation on economic growth in South Africa. The study used quarterly time series data for the period 1980 to 2010. A vector error correction model was used to determine the short run and long run effects of financial liberalisation on economic growth in South Africa. The other explanatory variables considered in this study were government expenditure, investment ratio, public expenditure on education and trade openness. Results from this study revealed that financial liberalisation, government expenditure and public expenditure on education have a positive impact on economic growth while trade openness negatively affects economic growth in South Africa. Policy recommendations were made using these results.

Thesis (MDF (Development Finance))--University of Stellenbosch, 2009.
ENGLISH ABSTRACT: The traditional form of delivering infrastructure and services by government is fraught with problems. These include cost overruns, time overruns and neglect of maintenance resulting in dilapidated and aged infrastructure. Public-private partnerships (PPPs) are emerging as an alternative form of delivering infrastructure, not necessarily as a solution, but as a procurement option. PPPs have not been without problems either and one of them is deal flow. In this research deal flow is referred to as a rate at which PPP projects move in the pipeline from initiation to conclusion of the contract. Initiation means registration of the project by a sponsoring institution with the National Treasury of the Republic of South Africa and conclusion of the contract means financial close. Financial close is the last stage of the project when financial institutions are ready to disburse borrowed funds. It follows immediately after contractual close, i.e. the stage when parties to the agreement (government department and private sector) signed the contract. The main objective of the research was to identify factors that lead to a slow deal flow. As discussed in the research this movement takes place at a rate of two deals per annum in South Africa presently. This is not good if compared with countries such as the United Kingdom which closes deals at a pace of around 50 per annum. However it is recognised that South Africa is a developing country and is not at the same level of development as other European countries. This comparison is therefore done for benchmarking purposes. The other objective of the research was to find out where the occurrences of the blockages are in the project life cycle with the aim of removing or mitigating their impact. Finding answers to some of these questions will not only help the National Treasury but the whole country in delivering infrastructure. The motivation for this is that infrastructure development contributes to economic development, economic growth and poverty reduction and the creation of a better South Africa for us all. The main findings of the research are that a great amount of time is spent during the inception phase, that is from registration of the project to Treasury Approval 1 for the feasibility study. Contrary to literature which suggests that more time is always spent in negotiations, that does not seem to be a problem in South Africa. Therefore an aggressive push at inception phase is necessary. Lack of clear government objectives and commitment is a problem. Poorly defined sector policies and poor risk management are problems too. There is a lack of mechanisms to attract long-term finance at affordable rates. This research has proved that other phases in the cycle, i.e. Treasury Approvals 2A to Treasury Approval 3, are not a problem. In other words, the phase of inviting, evaluating, appointing and negotiating with bidders is not a problem and therefore a slow deal flow problem can be solved if initiatives are taken right from conceptualisation to feasibility.
AFRIKAANSE OPSOMMING: Die tradisionele manier waarop die regering infrastruktuur voorsien is deurspek van probleme. Dit sluit in oorspandering, oorskryding van spertye en gebrek aan onderhoud wat lei tot bouvallige en verouderde infrastruktuur. Publieke-private vennootskappe (public-private partnerships (PPPs)) kom na vore as 'n alternatiewe manier om infrastruktuur te skep, nie noodwendig as 'n oplossing nie, maar as 'n opsie vir verkryging. PPPs is ook nie sonder probleme nie en een van die probleme wat in hierdie navorsingstudie aangespreek word is die vloei van transaksies. In hierdie navorsing dui die vloei van transaksies (deal flow) op die tempo waarteen PPP projekte in die pyplyn beweeg vanaf die aanvang tot die sluiting van die kontrak. Aanvang beteken registrasie van die projek deur 'n borg institusie by die Nasionale Tesourie van die Republiek van Suid-Afrika en kontraksluiting beteken finansiële sluiting. Finansiële sluiting is die laaste stadium van die projek wanneer finansiële instellings gereed is om geleende geld uit te betaal. Dit volg direk op kontraksluiting, i.e. die stadium wanneer die partye tot die ooreenkoms (regeringsdepartement en privaatsektor) die kontrak onderteken het. Die stadige tempo waarteen transaksies vloei is die onderwerp van hierdie navorsing. Die hoof-doelwit van die navorsing was om faktore te identifiseer wat lei tot 'n stadige vloei van transaksies. Soos in die navorsing bespreek, vind hierdie beweging tans plaas teen 'n tempo van twee transaksies per jaar. Dit is nie goed nie, vergeleke met lande soos die Verenigde Koninkryk waar transaksies gesluit word teen 'n tempo van 50 per jaar. Daar word egter erken dat Suid-Afrika 'n ontwikkelende land is en nie op dieselfde vlak van ontwikkeling is as die ander Europese lande nie. Hierdie vergelyking word dus bloot gedoen met die doel op die vestiging van 'n maatstaf vir toekomstige verwysing. Die ander doelwit was om uit te vind waar die blokkasies in die projek se lewensiklus is met die oog daarop om dit te verwyder of die impak daarvan te verminder. Antwoorde op sommige van hierdie vrae sal nie alleen die Nasionale Tesourie help nie, maar die hele land help om infrastruktuur te skep. Die motivering hiervoor is dat die ontwikkeling van infrastruktuur bydra tot ekonomiese ontwikkeling, ekonomiese groei en die verlaging van armoede en die skep van 'n beter Suid-Afrika vir ons almal. Die hoofbevindings van hierdie navorsing is dat daar 'n groot hoeveelheid tyd spandeer word gedurende die aanvangsfase, naamlik vanaf registrasie van die projek tot by Tesourie Goedkeuring 1 vir die lewensvatbaarheidstudie. In teenstelling met die literatuur wat beweer dat meer tyd altyd spandeer word aan onderhandelings, is dit nie die probleem in Suid-Afrika nie. 'n Aggressiewe dryfkrag met die aanvangsfase is dus nodig. 'n Gebrek aan duidelike regeringsdoelwitte en -toewyding is ook 'n probleem. Swak gedefinieerde sektorbeleide en swak risikobestuur is verdere probleme. Daar is 'n gebrek aan meganismes om langtermyn-finansiering teen bekostigbare tariewe te lok. Hierdie navorsing het getoon dat ander fases in die siklus, naamlik Tesourie Goedkeuring 2A tot Tesourie Goedkeuring 3, nie problematies is nie. Met ander woorde, die fase van nooi, evalueer, aanstel en onderhandel met aanbieders is nie 'n probleem nie en die stadige transaksievloei-probleem kan dus opgelos word as inisiatief geneem word reg aan die begin van konsepsualisering tot en met die fase van lewensvatbaarheid.

Thesis (MPA)--Stellenbosch University, 2014.
ENGLISH ABSTRACT: The need for sustainable human settlements, particularly for the poor, is crucial in South Africa (SA). This is because of the apartheid spatial constructs that segregated the black population groups from white minority and denied them equal access to economic opportunities, housing, as well as basic and social services (Smeddle-Thompson, 2012). Many South Africans remain without basic services in the many informal settlements. Even those who have jobs and a consistent salary find it difficult to sustain a decent quality of life, as they fall outside of the subsidy bracket but at the same time are unable to afford and access the mortgage products available from commercial banks (Department of Human Settlement, 2009). Consequently, the South African government is faced with the task of developing sustainable human settlements and improving quality of household life. For this reason, many initiatives such as legislative frameworks, policies and programmes to drive housing delivery have been established since 1994 and millions of rands have been used to implement such initiatives. However, housing delivery remains a challenge. Thus, the researcher sought to investigate the viability of rural housing finance in creating sustainable human settlement in rural areas, with special focus on Moletlane Village as a case study. Like many rural areas in SA, Moletlane village is still faced with a challenge of housing delivery. This study was conducted within the interpretive qualitative paradigm. Techniques to collect data focused on questionnaires and interviews for validity purposes and to counter subjectivity. For the survey, 100 participants were purposefully selected based on their knowledge and their expertise in rural housing finance. The survey was followed by in-depth interviews with key personnel of Moletlane Village and a few ordinary community members to verify and complete some answers. The researcher used data collected to draw findings and made recommendations. The foremost findings revealed that rural housing finance plays a major role in rural development as it provides people with the opportunity of improving their houses and rescues them from living in substandard conditions. The overall sentiments from the respondents are that rural housing finance has led to an increase in the economic activity and job creation which is a solid foundation for the creation of sustainable human settlements. This study has established a link between rural housing finance and rural development. It is clear from the findings that participants believe in rural housing finance and value it. They see it as a good strategy to liberate their lives and of realising sustainable human settlement. However, they all acknowledged that institutions that provide housing finance are not doing much to assist rural households and that there is a gap in as far as rural housing finance is concerned. Almost all of them indicated their wish to see rural housing finance across the country. Moreover, they are of the opinion that a paradigm shift is required to tackle the rural housing finance shortfall. Hence, the study present to policy makers and government a set of recommendations discussed in full in chapter 6.
AFRIKAANSE OPSOMMING: Volhoubare menslike nedersettings veral vir die armes, is van deurslaggewende belang in Suid-Afrika. Dit is as gevolg die ruimtelike afbakenings van apartheid dat die swart bevolkingsgroepe van die wit minderheid gesegregeer is en hulle gelyke toegang tot ekonomiese geleenthede, behuising, asook basiese en maatskaplike dienste ontneem is (Smeddle-Thompson, 2012). Die meeste huishoudings kan nie bekostig om in ordentlike huise te woon of bekostig om goedgeleë grond te besit nie. Gevolglik staar die taak van behuisingsverskaffing die regering in die gesig. Vele wetgewende raamwerke, beleide en programme om aan behuisingsverskaffing te voldoen, is sedert 1994 in die lewe geroep. Miljoene rand is gebruik om behuisingverskaffing te implementeer, tog bly behuisingsverskaffing ’n uitdaging. Hierdie navorsing ondersoek die haalbaarheid van landelike behuisingsfinansiering deur volhoubare menslike nedersettings in landelike gebiede te skep, met spesiale fokus op Moletlane Village as ’n gevalle-studie. Hierdie studie is ’n gevalle-studie wat binne die interpretatiewe kwalitatiewe paradigma uitgevoer is. Tegnieke wat gebruik is om data in te samel het op vraelyste en onderhoude gefokus vir die doel van geldigheid en om subjektiwiteit teen te werk. Vir die opname is 100 deelnemers doelbewus gekies, gebaseer op hulle kennis en sommiges vanweë hulle kundigheid in landelike behuisingsfinansiering. Die opname is gevolg deur deurdringende onderhoude met sleutelpersoneel van Moletlane Village en ’n paar gewone gemeenskapslede te voer om sommige antwoorde te kontroleer en te voltooi. Data wat ingesamel is, is gebruik vir bevindinge en om voorstelle te maak. Bevindinge het openbaar dat daar ’n groot aanvraag vir landelike behuisingsfinansiering is. Dit speel ’n belangrike rol in landelike ontwikkeling, want dit plaas landelike mense op dieselfde vlak as diegene in townships en voorstede. Dit maak dit moontlik vir landelike mense om kwaliteit behuising met spoeltoilette, lopende water, warmwatersilinders, sanitasie en ander geriewe te hê wat as vreemd vir landelike gebiede voorkom. Die algehele sentimente van die respondente is dat landelike behuisingsfinansiering tot ’n toename in ekonomiese aktiwiteit en werkverskaffing gelei het, wat as ’n vaste grondslag dien vir die skepping van volhoubare menslike nedersettings. Oor die algemeen het landelike behuising lewens verander, mense van die vernedering gespaar wat onder gesubstandaardiseerde omstandighede lewe en sodoende die waardigheid van die mense herstel. Dit word bewys dat instellings wat behuisingsfinansiering verskaf, nie veel doen om landelike huishoudings te help nie, maar indien hulle hul daartoe verbind, kan hulle die behuisingsfinansiële mark uitbrei. Deur hierdie navorsing, is ’n skakel tussen landelike behuisingsfinansiering en landelike ontwikkeling teweeggebring. As gevolg hiervan, is ’n aantal aanbevelings in hierdie studie gemaak wat breedvoerig in hoofstuk 6 bespreek word.

Thesis (D. Tech.) - Central University of Technology, Free State, 2005
The primary objective of this research has been to undertake a critical investigation of the application of the budget process and the achievement of budget objectives in the Free State Provincial Government. The emphasis has been specifically on the planning and control functions of management. The justification for the research is the continuous demand for unlimited public services and the limited availability of the state‟s financial resources. The undertaking proceeded from the hypothetical viewpoint that a budget is designed to assure that public resources are spent according to the preferences of the taxpayer and the legislature. A budget promotes consistency in the process of resource allocation, and its implementation should be enforced by constant evaluation and monitoring. The research includes the following aspects: - The problems encountered by the Free State Provincial Government in its endeavors to optimize the effectiveness and efficiency of the implementation of the budget. - The fundamental principles of budget management in general, and in particular various types of budget and budget management techniques. - The evaluation of budgets as a basis for reporting on performance and the importance of such performance reports. The research methodology followed relies both on a survey of relevant literature and on empirical data. The former consists of a discussion regarding the extent to which the present budget system promotes effective and efficient budget control management and the achievement of budget objectives. As part of the empirical research an “ex post facto” analysis was undertaken of external audit reports and appropriation accounts over a period of fourteen years. In addition the fishbone or root-cause analysis approach was followed to identify core symptoms. The theoretical and empirical research yielded the following results: - The partial disturbance of the input/output relationship means that performance cannot be measured against profit as in the private sector. To compensate for this deficiency management should focus on financial statements and on audit and performance reports to measure performance. - Management needs to have an unimpeded access to budget information on the financial management system right from the beginning of each new financial year. - Estimates of expenditure (projections) should be captured on a monthly basis in the financial management system. With the implementation of the Medium Term Expenditure Framework, budget projections must be regarded as compulsory. - Press reports and reports of the Auditor-General indicated that shortcomings relating to audit committees still exist both on national and provincial levels. This deficiency has a negative effect on the effectiveness of the internal audit function. - An annual percentage deviation in various departments between voted amounts and expenditure was substantial. In some instances the deviation - Losses should be monitored constantly, and management should be aware of the impact of losses and claims on financial resources. Their prevention should be part of each department‟s financial strategy. - Budget manipulation reduces the budget‟s effectiveness and efficiency as a means of performance measurement. The first possible solution to solve the problems associated with the budget is privatization of the service or function. The second possibility is the implementation of a quality control program. Its objective would be to reverse poor performance. To be successful, the quality control program should rely on clear accountabilities, effective partnerships and devoted leadership. A third recommendation might be the implementation of a quality assurance and quality control division for each department. The first component would gather all the necessary documentation to assure quality while the second would monitor effective application. The first requirement in measuring performance will be the motivation of all staff to be committed to the improvement of service delivery. The second challenge will be to train them accordingly. The third challenge will be the development of a performance report procedure for each department. A further recommendation is the analysis and reduction of underspending. Finally, accounting officers must implement effective and transparent processes of financial and risk management. Broadly viewed, the integration of budget and strategic planning initiatives of the National Treasury are a slow process that cannot be implemented overnight. National departments and provinces are, however, requested by National Treasury to improve on the outputs and the development of robust output performance measures and service delivery indicators. This viewpoint supports the proposed budget-management model aimed at effective objective achievement or sustainable development of the Free State. In future the budget management process could be based on this model to improve service delivery.

Thesis (MBA)--University of Stellenbosch, 2010.
The aim of this research report is to identify and quantify the cost drivers of three district hospitals in the Western Cape, namely Knysna Hospital, Oudtshoorn Hospital and Mossel Bay Hospital, and to simultaneously measure value-driven performance indicators. An environmental scan identified various driving forces that would significantly affect change in the healthcare industry such as the brain drain of health professionals, consumerism and cost containment and efficiency initiatives. The Department of Health’s understanding of the eighth Batho Pele principle of value for money is generally understood as providing quality health care within prescribed cost limits. An attempt is made to establish the effect of the quadruple burden of disease (the HIV/AIDS pandemic, persistent infectious diseases, injury arising from violence and road traffic collisions and emerging chronic conditions) on hospital expenditure in the Eden District. Research identified Mossel Bay as a high TB burden area known as a TB “hotspot” and it is a recognized immigration transit point en route to Cape Town. The population analyses revealed that Mossel Bay is the growth point of the Eden District, showing extraordinary growth of 25% between 2007 and 2009. Personnel costs: This study revealed that personnel costs are responsible for the overwhelming majority of the total expenditure of the district hospitals.Staff numbers, occupation specific dispensation (OSD) implementation and annual wage negotiations are the cost drivers of personnel costs. This study also found a clear correlation between an over-expenditure in personnel expenses and over-expenditure in the total expenditure of all three hospitals. Health care costs: Expenditure on blood products is considered a major cost driver of clinical expenses. Laboratory expenditure is clearly the largest cost driver for clinical expenses at all three hospitals. Together with laboratory expenses, medicine and medical supplies are the cost drivers for clinical expenses. Costs not related to health care: The three most significant administrative expenses are communication, stationery and printing as well as travel and subsistence allowances. The cost driver for subsistence and travel expenses is the number of vehicles followed by the preference of vehicle, which in turn determines the daily tariff and the kilometre tariff. This study revealed that Knysna Municipality has the cheapest electricity cost of the three towns. It is clear that cost and consumption of electricity and water are the two variables that affect municipal service expenditure the most. Equity: When the district hospital expenditure is combined with the primary health care expenditure in the three sub-districts, the figures show that Oudtshoorn is spending 3% more than its equitable share of the total budget at a higher cost of R978 per capita, in excess of R100 above the district average. Efficiency: The cost per patient day equivalent (PDE) per economic classification for all three hospitals is less than the average cost per PDE of the district hospitals in the Western Cape. The cost/PDE of Oudtshoorn Hospital is considerably higher than that of Knysna and Mossel Bay in all economic classifications, with the single exception of the agency cost of Mossel Bay Hospital. The cost of health care always reflects a combination of price, quantity and value, and it is impossible to consider individual cost drivers in isolation. Several cost-saving initiatives and managerial control measures are recommended.

Thesis (MDF)--Stellenbosch University, 2012.
ENGLISH ABSTRACT: The purpose of this research was to understand how value for money (‘VfM’), an important decision pillar in public procurement, is applied in South Africa, and compare the VfM regulated framework with other global practices in the United Kingdom, Canada, Australia, Singapore and Hong Kong. VfM is applied when deciding the most appropriate procurement method that utilises public funds in the most cost effective, equitable and transparent manner. Although VfM is vital in the public sector, it is one of the most misunderstood and controversial procurement aspects. The various actors in public procurement processes tend to complicate this key aspect due to their conflicting objectives in relation to a given project. Chief among these are the political influences on the public managers, which tend to manipulate the procurement choice. Consequently over the years, the VfM assessments performed before selecting a procurement method have not been publicly available, thereby increasing concern on whether VfM is achieved, particularly when involving the private sector through public-private partnership (‘PPP’) arrangements. The study explores the various components of VfM, which are the public sector comparator, risk allocation mechanisms, particularly for the road sector projects, discount rates and post project implementation monitoring systems. More importantly, the research analysed how these various aspects were assessed on procuring the N4 toll road. South African National Road Agency SOC Limited (‘SANRAL’), although it did not have the benefit of a PPP guideline as is the case now, it performed extensive feasibility studies and held a transparent procurement process before selecting the private sector party to the PPP. Interestingly, project that was pre-identified as a PPP procurement model and had political support from both the Mozambique and South African governments from inception in order to make it work. The comparative analysis of the South African PPP framework and the selected global PPP markets revealed that the local VfM guidelines were comparable in most aspects such as the PSC construction and risk management methodologies. However, the South African practices could be further improved with increased transparency incorporated in the procurement process such as the publication of the PPP contract once finalised – a practice common in the developed markets analysed. This will go a long way to increasing acceptance of the PPP procurement model in a market that is tainted with mistrust of same. There is need for the civil servants to be trained on the VfM assessment processes so that such analyses are not limited to PPP-type projects, but to conventionally-procured infrastructure projects for increased accountability and effective use of public funds.

Thesis (MPA)--Stellenbosch University, 2000.
ENGLISH ABSTRACT: The affirmative action process has accelerated dramatically since the democratisation of South Africa. After the 1994 general election equity became entrenched in legislation. The employment equity legislation together with other labour legislation is there to undo long-standing segregation policies. The Employment Equity Act, 1998, holds unique challenges for organisations to reach their employment equity goals. A limited time period has also been set for organisations to apply a temporary intervention to endeavour to correct the imbalances caused by the apartheid regime. The apartheid legislation, which resulted in 45 years of racial separation, had the adverse effect of denying certain South Africans equal employment opportunities. This caused an imbalance in the labour demographics of South Africa. This study focuses on the effects of the implementation of the Employment Equity Act, 1998, and other legislation on human resource planning within Telkom SA. Telkom SA, being the largest communications company in South Africa, has committed itself to employment equity and has already embarked on an affirmative action programme. However, the various pieces of legislation require certain criteria to be met. With the distortion of the labour demographics, Telkom SA finds has difficulty in finding suitably qualified candidates in certain race groups within the Western Cape. Perceptions of affirmative action have also been negative and this has led to resistance to the process. As soon as a commitment to the process occurs, then all human resources can be utilised effectively.
AFRIKAANSE OPSOMMING: Regstellende aksie het dramaties versnel sedert die 1994 algemene verskiesing van Suid Afrika en gelykheid het deel begin vorm van aIle wetgewing. Die wetgewing op gelyke geleentheid, tesame met ander arbeidwetsgewing is daarop gestel om rasse verwydering te beveg. Die Wet op Gelyke Geleenthede, 1998, vereis dat instansies hulle gelyksheid doelwitte bereik binne 'n gegewe tydperk. Die tydelike tussenkoms om die wanbalans te herstel, wat deur die ou regering veroorsaak is, is van kardinale belang. Die apartheids wetgewing het veroorsaak dat daar na 45 jaar steeds 'n negatiewe uitwerking is vir sekere rassegroepe. Dit het ook veroorsaak dat daar 'n wanbalans in die demografie van Suid Afrika is. Hierdie studie is gemik daarop om die uitwerking van die verskeie wetgewing se uitwerking op die beplanning van die menslikehulpbronne van Telkom SA te ondersoek. Telkom SA, is tans die grootste kommunikasie maatskappy in Suid Afrika en hulle is daarop gemik om gelyke geleenthede te bevorder en het die nodige stappe alreeds geneem ten opsigte van die regstellende aksie plan. Die verskeie wetgewing stel sekere vereistes aan Telkom SA weens die feit dat hulle deel vorm van die aangewese maatskappye soos die wetgewing bepaal. Hulle vind dit moeilik om 'n geskoolde persoon uit sekere rassegroepe te kry, weens die feit dat hulle nie gelyke geleentheid gehad het om te ontwikkel nie. Regstellende aksie is ook negatief ontvang deur sekere werknemers en dit kan die proses vertraag. Sodra persone toegewyd word aan die voordele van so 'n proses, sal die dienste van aIle Suid-Afrikaners effektief gebruik kan word.

Thesis (PhD (School of Public Management and Planning ))—University of Stellenbosch, 2009.
ENGLISH ABSTRACT: Since 1994, education and training in South Africa has experienced various changes, driven mainly by the Green Paper on Skills Development and the White Paper on Education which set objectives and outcomes and gave guidelines on how education and training should be approached, planned, and managed. The White Paper on Education necessitated change in SA tertiary institutions such as Stellenbosch University and its respective faculties. The Faculty of Military Science, which is situated at the South African Military Academy (SAMA) in Saldanha, accepted the challenge of contributing to the full personal development of students, by undertaking to shape people capable of organising and managing themselves and their human activities, including their financial activities, responsibly and effectively. The success of higher education institutions in empowering young people to be financially capable is questioned by various publications and surveys. Preliminary findings from surveys in 2004 and 2005 among students at the SAMA suggest that they are largely financially illiterate, thus potentially economically volatile. These findings introduce the research problem and serve as a foundation for the development of a scientific, socially relevant, valid and reliable financial literacy measurement instrument. A combined qualitative and quantitative research methodology is applied to develop a measurement instrument, which is then assessed for validity and reliability by applying it in a case study. The secondary objective of this research is the social study of the financial knowledge, financial behaviour and financial attitude levels of individuals. To ensure relevance between the case study and the measurement instrument, financial literacy is initially evaluated as a management competency. Financial literacy is stated as a key competency in the South African National Defence Force (SANDF). The financial literacy measurement instrument was constructed after an exploration of the contextual and conceptual nature of financial literacy. A questionnaire was selected as the ideal method of gathering the required information. The questionnaire’s validity and reliability were assessed as part of descriptive research in the development phase, as well as in the case study. The face and content validity were proven through input from respondents and subject experts. Reliability of the measurement instrument was assessed by calculating item difficulty, item discrimination, means, standard deviations and ultimately the internal consistency of the financial knowledge, behaviour and attitude sections of the measurement instrument. In the case study first-year students achieved an average of 50.17% for their financial knowledge although they rated their own knowledge levels to be 60.8%. The respondents struggled most with questions pertaining to investment, insurance, and inflation, and least with retirement and income and expenditure questions. This research underlines the importance of financial literacy as a management competency and its importance at a global, national, organisational and personal level. It produces a valid and reliable financial literacy measurement instrument that can be used by different stakeholders in South Africa to assess financial knowledge, behaviour and attitude, and thus indicate where intervention is required. Having a valid and reliable measurement instrument for measuring financial literacy creates opportunity for future research and development.
AFRIKAANSE OPSOMMING: Sedert 1994 het die opvoeding- en opleidingsteater in Suid-Afrika dramatiese veranderinge ondergaan met veral die die Groenskrif op Vaardigheidsontwikkeling en die Witskrif op Opvoeding, wat die doelwitte en uitkomste gestel het en die toon aangegee het in terme van hoe opvoeding en opleiding aangepak, beplan en bestuur behoort te word. Verandering genoodsaak deur die Witskrif op Opvoeding sou by assosiasie ook verandering noodsaak in SA tersiêre inrigtings soos Stellenbosch Universiteit en haar fakulteite. Die Fakulteit Krygskunde, gevestig by die Suid-Afrkaanse Millitêre Akademie (SAMA) in Saldanha, het die uitdaging aanvaar om by te dra tot die totale persoonlike ontwikkeling van studente deur te onderneem om mense te vorm wat in staat sal wees om hulself en hul aktiwiteite verantwoordelik en doeltreffend te bestuur, insluitend hul finansiële aktiwiteite. Hoër Onderwys se sukses met die bemagtiging van jong mense tot finansieel vaardige individue is deur verskeie navorsingsverslae bevraagteken. Voorlopige bevindinge van studies in 2004 en 2005 onder voograadse studente van die SAMA is dat hulle grootliks finansieel ongeletterd is en gevolglik ekonomies kwesbaar. Die bevindinge is die vertrekpunt van die probleemstelling vir hierdie studie, en vorm die basis vir die ontwikkeling van 'n wetenskaplik- en sosiaalrelevante, geldige en betroubare finansiële geletterdheidsmetingsinstrument. 'n Gekombineerde kwalitatiefkwantitatiewe navorsingsmetodologie is toegepas in die ontwikkeling van 'n metingsinstrument, en die verbandhoudende bepaling van sy geldigheid en betroubaarheid deur die toepassing daarvan in 'n gevallestudie. Die sekondêre doelwit van hierdie navorsing is die sosiale studie van die finansiële kennis-, finansiële gedrags- en finansiële houdingsvlakke van individue. Ten einde relevansie tussen die gevallestudie en die metingsinstrument te verseker, is finansiële geletterdheid aanvanklik as 'n bestuursvaardigheid geëvalueer. Finansiële geletterdheid word in die Suid-Afrikaanse Nasionale Weermag (SANW), as kernvaardigheid aangedui. Die finansiële geletterdheidsinstrument is gekonstrueer na 'n verkenning van die konteksuele en konsepsuele aard van finansiële geletterdheid. 'n Vraelys is geselekteer as die ideale metode om die relevante data te bekom. Die vraelys se geldigheid en betroubaarheid is as deel van deskriptiewe navorsing in die ontwikkelingsfase, en ook tydens die gevallestudie, bepaal. Die gesigs- en inhoudsgeldigheid is bevestig deur respondentterugvoer en vakspesialisinsette. Betroubaarheid van die metingsinstrument is bepaal deur die berekening van itemmoeilikheidsgraad, itemdiskriminasie, gemiddelde, standaardafwyking en uiteindelik interne betroubaarheid van die finansiële kennis-, gedrags- en houdingsafdelings van die metingsinstrument. In die gevallestudie, het eerstejaarstudente 'n gemiddeld van 50.17% vir die kennisfaktor behaal, alhoewel hulle hul eie kennisvlakke gemiddeld as 60.8% aangedui het. Respondente het hoofsaaklik gesukkel met kennisvrae wat handel oor beleggings, versekering en inflasie. Hul het die minste gesukkel met kennisvrae wat handel oor aftrede en inkomste en uitgawes. Hierdie navorsing bevestig die belangrikheid van finansiële geletterdheid as bestuursvaardigheid, asook op 'n globale, nasionale, organisatoriese en persoonlike vlak. Hierdie studie het 'n geldige en betroubare finansiële geletterdheidsmetingsinstrument opgelewer; een wat deur diverse finansiële geletterdheidsaandeelhouers in Suid-Afrika aangewend kan word. Hierdie metingsinstrument sal empiriese inligting oor finansiële kennis-, gedrags-, en houdingsvlakke genereer en aantoon waar intervensie benodig word. Die belangrikheid van finansiële geletterdheid, sowel as die noodsaak vir 'n geldige en geloofwaardige metingsinstrument, is geleenthede vir verdere navorsing en ontwikkeling.

Thesis (MPA)--Stellenbosch University, 2013.
ENGLISH ABSTRACT: The relevance of employment equity has been widely debated. This study is of the view that affirmative action is the core factor in realising compliance to and implementation of employment equity. The study was aimed at investigating why Tygerberg Hospital has not complied with the implementation of the Employment Equity Act (EEA) No 55 of 1998 specifically with regards to the field of Dietetics. Research questions have been formulated, relying on literature which includes guiding legislation and policies. Recruitment and selection processes applicable to the dietetic department were analysed and linked with the consulted literature. Role of transformation in transforming the institution was part of the study to ascertain the scope of transformation in managing diversity within Tygerberg Hospital. A combination of data collection tools was used in the study, including interviews and questionnaires to better understand the underlying reasons of non-compliance. The fundamental findings of the study showed that even though policies and legislation had been formulated, there are underlying issues to be addressed by the institution, such as language barriers and personal perceptions of the institution which could subsequently be improved through effective diversity management strategies. It is recommended that the institution will have to come up with a short-term, measurable plan to ensure compliance such as an institutional employment equity plan, appointment of a transformational officer who will focus on managing the institutional diversity management, and an internal capacity building unit to carry out institutional training and development as opposed to the current system. To ensure monitoring and evaluation compliance on employment equity, it is recommended that the responsibility be linked to the performance plan of the senior managers as well as the line manager of the dietetic department. By so doing failure to comply will result in a poor performance assessment outcome of the delegated authority, compliance enforced through departmental disciplinary procedures.
AFRIKAANSE OPSOMMING: Die toepaslikheid van billike indiensneming is al wyd gedebatteer. Hierdie studie is die mening toegedaan dat regstellende aksie die kern faktor is om nakoming van en die implementering van billike indiensneming te bereik. Die studie was daarop gemik om ondersoek in te stel waarom Tygerberg Hospitaal nie voldoen het aan die implementering van die Indiensneming Gelykheids Wet No 55 van 1998 nie, spesifiek met betrekking tot die veld van Dieetkunde. Vrae in die navorsing was geformuleer, gebasseer op literature wat rigtinggewende wetgewing en beleid insluit. Werwing en seleksie prosesse van toepassing in die Dieetkunde Departement was ontleed en gekoppel aan die toepaslike literatuur. Die rol van transformasie in die transformering van die inrigting het deel uitgemaak van die studie om die omvang van transformasie te bepaal, rakende die bestuur van diversiteit binne Tygerberg Hospitaal. ‘n Kombinasie van data versameling metodes was in die studie gebruik. Dit het onderhoude en vraelyste ingesluit om die onderliggende redes vir nie-nakoming te verstaan. Die fundamentele bevindinge van die studie het getoon dat ongeag die feit dat beleid en wetgewing geformuleer was, daar onderliggende aspekte was wat by die inrigting aangespreek moet word, soos taal-hindernisse en persoonlike persepsie oor die inrigting en wat gevolglik verbeter kan word by wyse van ‘n effektiewe uiteenlopende bestuursstrategie. Dit word aanbeveel dat die inrigting navore moet kom met ‘n kort-termyn en meetbare plan ter versekering van ‘n institusionele billikheidsindiensneming plan, die indiensneming van ‘n Transformasie Beampte wat sal fokus op bestuur van die inrigting se diversiteit en ‘n interne eenheid om die vermoë van die inrigting se opleiding en ontwikkeling uit te voer in teenstelling met die huidige sisteem. Om monitoring en evaluasie van billike indiensneming te verseker, word dit aanbeveel dat dié verantwoordelikheid gekoppel word aan die werkverrigtingsplan van Senior Bestuurders asook dié van Lynbestuurders van die Dieetkundige Departement. Mislukking om hieraan te voldoen sal lei tot ‘n swak werkverrigting evaluering resultaat van die aangewese outoriteit. Voldoening hieraan sal afgedwing moet word deur departementele dissiplinêre prosedures.

Thesis (MEd)--Cape Peninsula University of Technology, 2016.
Many schools in the Western Cape Province of South Africa have opted to change from a fee-paying school to that of no-fee paying school, due to the small or no income of funding received annually from learners from poor economic backgrounds. The study aimed to investigate whether this school fee system was able to successfully address barriers which the previous system was unable to, and for this reason I addressed the stakeholders who are involved in the implementation of this no-fee school policy. This study aimed to explore the experiences of teachers and parents at the no-fee school well after its transition from feepaying. In summary, the study examined whether the no-fee allocated funds per learner were able to improve the school performance indicators (school facilities, resources, teacher complement, pass rates, infrastructure, etc.), since the change took place. The study applied a qualitative case study methodology to realize its purpose. I used purposeful sampling to select one newly declared no-fee school. From this school, one principal, six teachers and four sets of parents were interviewed on their experiences regarding this policy. Semi-structured interviews and observation with document analysis were triangulated to collect and enrich the data. The study revealed that this no-fee school was able to address the needs of the poor in the Lotus River historically disadvantaged community.

Thesis (MPA))--School of Public Leadership, 2011.
ENGLISH ABSTRACT: The objective of this study is the evaluation of financial management practices in the Department of Correctional Services (DCS). For the purpose of the study, "financial management practices‟ are defined and demarcated as the practices performed by the accounting officer, chief financial officer and other managers in the areas of budgeting, supply chain management, movable asset management and control. Recurrence of similar internal audit and inspection findings, as well as the continuous poor audit reports that the department had been receiving annually, led the office of the National Commissioner to request all branches and Regional Commissioners to compile action plans aimed at addressing non-compliance. In order to fulfil the study objective, the normative requirements for the identified financial management practices are first defined in terms of financial management theory, policy and legislation. The accounting officers are heads of departments, and they account personally for financial transactions. The concepts of "budget processes" and "planning" are explored in order to identify normative requirements. „Budget‟ is identified as part of organisational planning, which starts with the aim and the mission of the institution. Under supply chain management, the principles of procurement are discussed, as considerable amounts are spent on goods and services. The life cycle of assets is discussed in detail, including the procedure for giving account of assets. Control is defined as a process through which a manager ensures that activities are carried out as originally planned. With regard to policy and legislation, the Public Finance Management Act (PFMA), Act 1 of 1999 as amended by Act 29 of 1999 (South Africa, 1999) and Treasury Regulations are explained in detail, focusing on the budget process and financial management responsibilities of all different role players. With regard to supply chain management, policies are explained in detail, focusing on the acquisition of goods and services. The acceptable supply chain management system is also highlighted. According to Gildenhuys (1997:137), equipment is called movable assets and this category of assets are obtained and created to be utilised for a number of years as instruments for delivering services. With regard to control, in order to comply with financial management policies, an official in a department must ensure that the system of financial management and internal control established for that department is carried out within the area of responsibility of that official. The budget and planning processes of the Department of Correctional Services are explained in detail. How the financial management cascades through the department is highlighted by means of an organogram. Supply chain management processes are discussed in detail, focusing on the procurement procedures and requirements for acquisition of goods and services. The policy on asset management for the Department of Correctional Services is considered, focusing on the acquisition and control of assets. The legislative framework of the department is also examined in detail, focusing on the control measures within the department. The theory of evaluation is discussed in detail, with the emphasis on evaluation questions. A summary is provided of the financial functions of budgeting, supply chain management, asset management and control in terms of the financial functions of each of the following role players: the Accounting Officer, Chief financial officer and other managers. Evaluation questions are formulated, and audit reports contained in the annual reports, the internal auditor‟s reports and circulars of the department are used to answer those questions. Finally, recommendations are made, emphasising that Department of Correctional Services needs to continue to invest in the training and development of all staff, regarding The PFMA (South Africa, 1999) and Treasury Regulations.
AFRIKAANSE OPSOMMING: Die doel van hierdie studie was om finansiële bestuurspraktyke binne die Departement Korrektiewe Dienste (DKD) te evalueer. "Finansiële bestuurspraktyke" word vir die doel van die studie gedefinieer en omskryf as die praktyke wat deur die rekenpligtige amptenaar, die hoof finansiële bestuursbeampte en ander bestuurders binne die gebied van begroting, voorsieningskettingbestuur, roerende batebestuur en beheer beoefen word. Herhaalde voorkoms van soortgelyke interne ouditerings- en inspeksiebevindings, sowel as die voortdurende swak ouditverslae wat jaarliks deur die departement ontvang is, het die kantoor van die Nasionale Kommissaris genoop om alle takke en Streekskommissarisse te versoek om 'n plan van optrede op te stel om nie-nakoming aan te spreek. Om die doelwit van die studie te bereik, word die normatiewe vereistes vir die geïdentifiseerde finansiële bestuurspraktyke eerstens in terme van finansiële bestuursteorie, beleid en wetgewing gedefinieer. Die rekenpligtige amptenare is hoofde van departemente en hulle doen persoonlik verantwoording vir finansiële transaksies. Die konsepte „begrotingsproses‟ en „beplanning‟ word verken om normatiewe vereistes te identifiseer. „Begroting‟ word as deel van organisatoriese beplanning, wat by die doel en misie van die instelling begin, geïdentifiseer. Die beginsels van aanskaffing word in verband met die voorsieningskettingbestuur bespreek aangesien aansienlike bedrae op goedere en dienste bestee word. Die lewensiklus van bates word met inbegrip van die prosedure vir verslaglewering aangaande bates in besonderhede bespreek. Beheer word as 'n proses waarvolgens 'n bestuurder verseker dat aktiwiteite sonder afwyking van 'n oorspronklike plan uitgevoer word. Ten opsigte van beleid en wetgewing word die Wet op Openbare Finansiële Bestuur (WOFB), No. 1, 1999 soos gewysig deur Wet 29 van 1999 (South Africa, 1999) en Regulasies van die Departement Finansies in besonderhede verduidelik, met aandag aan die begrotingsproses en die finansiële bestuursverantwoordelikhede van al die verskillende rolspelers. Beleid betreffende voorsieningskettingbestuur word in besonderhede bespreek met spesifiek aandag aan die verkryging van goedere en dienste. Die aanvaarbare voorsieningskettingbestuurstelsel word ook toegelig. Volgens Gildenhuys (1997:137) word toerusting as roerende bates aangedui en hierdie kategorie van bates word verkry en geskep om vir 'n aantal jare as middele vir die lewering van dienste gebruik te word. Om aan finansiële bestuursbeleid met betrekking tot beheer te voldoen, moet 'n amptenaar binne 'n departement verseker dat die stelsel wat binne sy/haar verantwoordelikheidsveld vir die finansiële bestuur en interne beheer van daardie departement ingestel is, toegepas word. Die begrotings- en beplanningprosesse van die Departement Korrektiewe Dienste word in besonderhede verduidelik. 'n Organogram word gebruik om lig te werp op hoe die finansiële bestuur die hele departement deurvloei. Voorsieningskettingbestuursprosesse word in besonderhede bespreek met klem op die prosedure en die vereistes vir die verkryging van goedere en dienste. Aandag word geskenk aan die beleid oor batebestuur binne die Departement Korrektiewe Dienste, met klem op die verkryging en beheer van bates. Verder word die departement se wetgewingsraamwerk in besonderhede ondersoek, weereens met aandag aan beheermeganismes binne die departement. Die teorie aangaande evaluering word in besonderhede bepreek, met spesiale klem op vrae wat vir evaluering gestel word. 'n Opsomming van die finansiële funksie van begrotings, voorsieningskettingbestuur, batebestuur en beheer in terme van die finansiële funksies van elk van die rolspelers, naamlik die rekenpligtige amptenaar, die hoof bestuursbeampte en ander bestuurders word voorsien. Vrae vir evaluering word geformuleer en antwoorde op daardie vrae word aan die hand van ouditverslae wat in jaarverslae opgeneem is, die interne ouditeur se verslae en departementele omsendbriewe verskaf. Ten slotte word aanbevelings gedoen wat beklemtoon dat die Departement Korrektiewe dienste sy belegging in die opleiding en ontwikkeling van alle personeel ten opsigte van die WOFB (South Africa, 1999) en Regulasies van die Departement Finansies moet voortsit.

Education policies remain a contested terrain in both the social and political environments. They are not neutral instruments and are used both to maintain the existing social order and also to promote varying kinds of change or mobility. The South African Schools Act, 1996 (Act 84 of 1996) hereafter SASA, which is the source of all policies that regulate school issues in South Africa promotes democratic methods of school governing and education provisioning that favours the previously disadvantaged groups. The NNSSF is one of the policies of SASA that makes schooling accessible to the poor through school fee exemptions while attempting to close the gap between the rich and the poor through differentiated school funding created according to researched poverty levels and standardized target lists. This has been designed to fulfil one of the essential human rights of man- education that has been entrenched in the Bill of Rights of the Republic of South Africa Constitution, 1996 (Act 108 of 1996) hereafter, Constitution. Thus, the study’s objective is to evaluate the implementation of the NNSSF policy in public schools focussing on school fee exemptions. The extent to which poor parents and learners are given school fee exemptions as they are supposed to according to the policy will be indicators of whether the NNSSF is justly or unjustly implemented in public schools. Learners are the recipients of the right to education. Parents are given the responsibility to fund the education of their children. However, for poor parents to fulfil that they need advice and assistance from the teachers and SGBs to be able to access the school fee exemptions while they have a right to just administrative action and to human dignity in dealing with them. SGBs and teachers have to create a favourable environment for the just implementation of the NNSSF by advising and xiii assisting deserving parents and learners to access school fee exemptions so that the right to education is fulfilled. The duty of in loco parentis and acting in the best interest of the child enforce teachers to do everything possible to ensure that learners access education. EDOs are supposed to guide, monitor and supervise the implementation of the policy while legal bodies should assist parents and learners to demand their right when it is violated through litigation. The study used the method of survey which is quantitative and interviews which are qualitative. Questionnaires and interview schedules were tools used to collect data that was analysed through statistical methods and represented in the form of tables and pie-charts. Various significant findings were made that had a bearing on the implementation of the NNSSF policy in public schools, most important to note is that some learners who have the right to education are aware of this right but do not know how to ensure that it is not violated. Parents are not given the opportunity to decide whether school fees should be charged in their schools. Above that they are not given the advice they need to be able to access school fee exemptions. Some teachers think that by advising and assisting learners and parents they will be buying cheap popularity- showing ignorance. EDOs do not know how schools implement the NNSSF, they are not involved in anyway. Thus the study views the implementation of NNSSF policy in public schools as unjust and recommends that SGBs and teachers need to be educated, guided and monitored by the EDOs on the policy and its implementation. They in turn will have to educate parents and learners so that they are able to access school fee exemptions thereby receiving education – their right.

Thesis (MPA)--Stellenbosch University, 2012.
ENGLISH ABSTRACT: IMPLEMENTATION OF GENERALLY RECOGNISED ACCOUNTING PRACTICE (GRAP) IN THE DEPARTMENT OF TRANSPORT AND PUBLIC WORKS IN THE WESTERN CAPE. The research project was undertaken to explore one of the major obstacles in South Africa’s public sector, namely shifting the basis of accounting from modified cash accounting to accrual accounting. Contrary to cash accounting, which recognises expenditure only when cash is paid and income is received, accrual accounting recognises expenditure when the goods and services are received and income is recognised when services are rendered. Given the condition of financial reporting within departments with no accrual accounting compliant systems, no processes and policies in place to comply with accruals and lack of relevant capacity and skills, the purpose of the study was to determine the capability of the department to implement accrual accounting (mainly Generally Recognised Accounting Practice (GRAP)) in the public sector context. What needed to be determined was the readiness of the department for the implementation and the challenges and conditions that hampered the implementation of accrual accounting. The literature review explores the existing information for correlation with the implementation of GRAP and recommendations are made to departments within the public sector to ensure an approach and conversion plan that would be relevant and practical in the current environment and address all challenges and concerns identified within a reasonable time frame. The importance of the research for the public sector resides in the recognition of the need for better understanding of the implementation of accrual accounting, so that significant risks and challenges of the accrual accounting implementation may be determined within departments in the public sector.
AFRIKAANSE OPSOMMING: Hierdie navorsingsprojek is onderneem om die gereedheid van die Departement van Vervoer en Openbare Werke ten opsigte van die implementering van die toevallingsgrondslag van rekeningkunde (GRAP) in die publieke sektor te bepaal. Ondersoek is ingestel na een van die grootste struikelblokke in Suid-Afrika se publieke sektor, naamlik die verskuiwing vanaf die kontantgrondslag van rekeningkunde na die toevallingsgrondslag van rekeningkunde. Ooreenkomstig die kontantgrondslag van rekeningkunde word transaksies en ander gebeure erken wanneer kontant ontvang of betaal word. Volgens die toevallingsgrondslag van rekeningkunde word transaksies en ander gebeure egter erken wanneer dit aangegaan word en nie wanneer kontant ontvang of betaal word nie. Gegewe die toestand van finansiële verslagdoening binne die departemente, met geen voldoening aan toevallingsgrondslagrekeningkundige stelsels nie, geen prosesse en beleide in plek nie en 'n gebrek aan kapasiteit en vaardighede in die publieke sektor, was die doel van die studie om te bepaal tot watter mate die departement oor die vermoë beskik om toevallingsgrondslagrekeningkunde binne die departemente in die publieke sektor te implementeer en om die gereedheid vir die implementering en die uitdagings en struikelblokke wat die implementering kan belemmer, te identifiseer. ‘n Literatuurstudie is onderneem om die beskikbare inligting met die implementering van toevallingsgrondslagrekeningkunde (GRAP) te gekorreleer en aanbevelings word aan die departemente in die publieke sektor gemaak om te verseker dat die benadering en die omskakelingsplan hiervoor die huidige situasie toepaslik en prakties sal aanspreek en alle uitdagings en probleme binne 'n redelike tydperk die hoof sal bied. Vir die publieke sektor is die belangrikheid van die navorsing daarin geleë dat 'n beter begrip van die toepassing van toevallingsgrondslagrekeningkunde in departemente nodig is sodat die beduidende risiko's en uitdagings wat met die implementering van toevallingsgrondslagrekeningkunde binne departemente in die openbare sektor vasgestel kan word.

Thesis (MPA)--Stellenbosch University, 2012.
ENGLISH ABSTRACT: Following significant changes in legislation since the enactment of The Constitution of South Africa, 1996, and also accelerated by the ratification of the South African School Act of 1996, the array of services delegated to schools has placed an ever greater responsibility on school governing bodies and principals. Key to those responsibilities is the capacity to manage school finances. Although the South African Schools Act gives schools freedom to exercise their authority in managing school finances, along with this goes the responsibility to maintain with due regard proper accountability and control over the expenditure of public funds. This investigative research study looked at the extent to which the financial management systems employed in schools in utilizing Section 21 funding comply with relevant legislative and policy framework. In terms of financial management, schools are divided into two categories. There are Section 20 schools whose budget is centralized and managed by the Department of Education. Then there are Section 21 schools whose budget is decentralized to schools and these schools have sovereignty in managing their financial resources in compliance with relevant legislation, policies and procedures. A non-empirical study was undertaken which reviewed and analyzed literature on a financial management legislative framework as well as systems and procedures of financial management applicable to public institutions in general and those that relate specifically to schools. Subsequent to that, an empirical investigation was conducted. A questionnaire was issued to 72 principals who formed the sample of the study. The sample represented 21.3% of the total number of Section 21 Schools in the district of Mthatha. The questionnaire was administered to solicit the extent to which principals understand and apply the legislation, policies and procedures that underpin financial management systems in schools. Focus group interviews were held with school finance committees. These discussions were used to collect a wider range of information and insight on how schools manage financial resources. A qualitative financial documentary analysis was conducted in four schools. To achieve a holistic understanding of the research problem in-depth interviews were also conducted with district officials. The study revealed that, there is indeed a noteworthy divergence between the directives of the applicable financial policies and financial management practices in the majority of schools. The most critical deviations identified include, absence of clear policy directives on procurement procedures and financial controls, poor financial recording and lack of clarity on the roles and responsibilities of different financial structures. The key recommendation of the study is the establishment of an internal audit unit within the district which will serve as a basis of the fiscal oversight processes for schools. Since this unit will work closely with schools, this will advance significant improvements in financial accountability, systems of internal control in school and general financial administration processes. This unit will advance ongoing support in the form of training, monitoring and mentoring of the governing bodies and principals to inculcate strong financial leadership in schools.
AFRIKAANSE OPSOMMING: As gevolg van betekenisvolle verandering in wetgewing sedert die promulgasie van die S.A. Grondwet in 1996, en bespoedig deur die bekragtiging van die Suid-Afrikaanse Skolewet van 1996, word ’n uiteenlopende verskeidenheid bevoegdhede tans aan skole toegewys. Dit plaas toenemende verantwoordelikheid in die hande van beheerliggame en skoolhoofde. Aan die kern hiervan lê die bevoegdheid om skoolfinansies te bestuur. Alhoewel die Suid-Afrikaanse Skolewet vryheid aan skole verleen om hulle gedelegeerde mag betreffende finansies na goeddunke uit te oefen, gaan dit gepaard met verantwoordelikheid om omsigtigheid aan die dag te lê en aanspreeklikheid vir die aanwending van openbare fondse te aanvaar. Hierdie ondersoekende studie het nagevors in watter mate die finansiële bestuurstelsel wat skole gebruik om Seksie 21-befondsing te benut, voldoen aan die vereistes van die relevante wetgewing en voorgeskrewe beleidsraamwerk. Skole word, volgens finansiële bestuursreëls, in twee kategorieë verdeel. Daar is Seksie 20-skole, wie se begrotings gesentraliseer en deur die Departement van Onderwys bestuur word. Daar is ook Seksie 21-skole wie se begrotings gedesentraliseer is. Laasgenoemde skole besit dus die volwaardige reg om hul finansiële hulpbronne self te bestuur; solank dit voldoen aan voorgeskrewe wetgewing, beleid en prosedure. ’n Nie-empiriese studie is onderneem om die toepaslike literatuur oor finansiële bestuur en die betrokke wetgewingsraamwerk in oënskou te neem. Verder is die sisteme en finansiële bestuursprosedures wat betrekking het op openbare instellings in die algemeen, en op skole in die besonder, ook ondersoek. Hierna is ’n empierise ondersoek gedoen. ’n Vraelys is aan 72 skoolhoofde, die monster vir die ondersoek, gerig. Dié monster het 21.3% van die totale aantal Seksie 21-skole in die Mthatha-distrik verteenwoordig. Die vraelys was sodanig saamgestel en geadministreer dat dit die nodige inligting sou bekom om te kan bepaal tot watter mate skoolhoofde wetgewing, beleid en prosedure, wat finansiële bestuurstelsels in skole ondersteun, verstaan en toepas. Gefokusde groep-onderhoude is met skole se finanskomitees gevoer. Hierdie besprekings is aangewend om ’n wyer reeks inligting en insigte te bekom oor hoe skole hulle finasiele hulpbronne bestuur. ’n Kwalitatiewe dokumentêre analise van vier skole se finansiële state is uitgevoer. Om ’n meer omvattende begrip van die navorsingsproblematiek te bekom, is in diepte onderhoude, op ’n een-tot-een basis, ook met distriksamptenare gevoer. Dit het aangedui dat daar inderdaad, by ’n meerderheid skole, ten opsigte van die voorgeskrewe finansiële beleid en bestuur, noemenswaardig uiteenlopende toepassing van riglyne was. Die mees kritieke afwykings geïdentifiseer, sluit in: gebrek aan duidelike beleidsriglyne oor aanskaffingsprosedure en finansiële beheer, swak boekhouding en onduidelikheid oor die verpligtings en verantwoordelikhede van die verskillende finansiële strukture. Die studie se sleutelaanbeveling is dat ’n interne ouditeenheid vir die distrik tot stand gebring moet word. Dit sal die ruggraat vorm vir die fiskale toesighoudingsproses vir die betrokke skole. Aangesien hierdie ouditeenheid nou saam met skole sal werk, sal dit tot betekenisvolle verbetering van interne finansiële beheerstelsels van skole lei en beter algemene finansiële beheer en administratiewe aanspreeklikheid tot gevolg hê. Hierdie eenheid sal deurlopend, deur middel van opleiding, monitering en mentorskap aan bestuursliggame en skoolhoofde, ondersteuning verleen. Sodoende sal ’n kultuur van sterk finansiële leierskap in skole gevestig word.

Thesis (MDF (Development Finance))--Stellenbosch University, 2008.
ENGLISH ABSTRACT: This study focuses on the level of acceptance, awareness, and willingness to pay for a solar water heater in Cape Town. When referring to 'acceptance' the study is referring to a respondent's preparedness to adopt the use of a solar water heater and to have one installed at his/her home. When referring to the respondent's 'awareness', reference is made to the degree of knowledge a respondent possesses about the use and basic functioning of solar water heaters. The 'willingness to pay' is an indication of a respondent's preparedness to pay for a solar water heater and how much he/she is prepared to pay. This research was initiated because it was felt that more households in the middle and upper-income sector should be making use of solar water heaters in Cape Town in an effort to reduce their electricity consumption. Furthermore, it is in this income sector that we find the greatest consumption of electricity for the sale purpose of heating water. A questionnaire was compiled to gauge the knowledge, opinion and acceptance of solar water heaters in Cape Town. These questionnaires were distributed in various suburbs within Cape Town, and focused on middle-income to upper-income groups. The middle and upper-income households would install solar water heaters if they received an incentive such as state subsidies. These households also need further education in relation to solar water heaters because their knowledge in this regard seems limited. Aesthetics and costs also seem to influence whether the middle and upper-income group would install solar water heaters, and income may also play a role in group affiliation.
AFRIKAANSE OPSOMMING: Hierdie navorsing fokus op die aanvaarding, bewustheid en bereidheid om vir sonkrag waterverhitters te betaal in Kaapstad. Die verwysing na 'aanvaarding' dui op die respondent se gewilligheid om die sonkrag-waterverhitter te gebruik en om een in sy/haar huis te installeer. Die verwysing na die respondente se 'bewustheid', dui op hulle kennis oor die basiese werking van 'n sonkrag-waterverhitter. Die 'bereidheid' om te betaal is 'n aanduiding van die respondent se bereidheid om te betaal vir 'n sonkrag-waterverhitter en hoeveel hy/sy bereid is om daarvoor te betaal. Hierdie navorsing is onderneem omdat die gevoel bestaan dat nie baie huise in die middel- en hoe-inkomste huishoudings gebruik maak van 'n sonkrag-waterverhitter om hul elektrisiteitsverbruik te verminder nie. Die huishoudings in hierdie inkomstesegment is die grootste verbruikers van elektrisiteit slegs vir die verhitting van water. 'n Vraelys is opgestel om die kennis, opinie, en aanvaarding van sonkrag-waterverhitters in Kaapstad te bepaal. Die vraelyste is in verskeie woongebiede in Kaapstad versprei, met 'n fokus op die middel- en hoë-inkomste huishoudings. Die huishoudings in die middel- en hoë-inkomstesegment sal sonkrag-waterverhitters installeer as hulle 'n aansporing kry soos 'n staatsubsidie. Die respondente van die middel en hoë-inkomste huishoudings het verdere opvoeding nodig rakende sonkragwaterverhitters, want hul kennis in die verband is min. Dit blyk of estetiese en koste-oorwegings die middel- en hoë-inkomste huishoudings beinvloed met betrekking tot die installasie van sonkrag-waterverhitters, en inkomste mag ook 'n rol speel ten opsigte van groepaffiliasie.

Thesis (MEd)--Stellenbosch University, 2012.
Includes bibliography
ENGLISH ABSTRACT: Prior to 1994, the school principal in conjunction with the Department of Education used to be responsible for the control and management of school finances. With the establishment of the South African Schools Act 84 of 1996, however, the liability in respect of finance has changed dramatically as self-management took effect in schools. With the Minister of Education’s announcement of no-fee schools in poor communities (quintiles 1–3) in 2006, parents’ obligation to pay school fees fell away. Together with the aforementioned policy and decentralisation, through which power, control and management have shifted from the national to the local level, schools have started to bear a heavier financial burden as well. However, principals and governing body members have often not been trained to cope with this. The purpose of this study was to determine the impact of the no-fees policy on the financial control and management of rural schools in the West Coast-Winelands education district (circuits 1, 2 and 3). The data for the research were firstly gathered by means of a literature review, after which an exploratory study was conducted in 20 rural no-fee schools in the abovementioned education district by way of questionnaires. The school principals and chairpersons of school governing bodies each received a questionnaire. They were afforded two weeks to complete it. The researcher personally analysed the data, based on which certain findings and recommendations are made at the end of the study.
AFRIKAANSE OPSOMMING: Voor 1994 was die skoolhoof in samewerking met die Departement verantwoordelik vir die beheer en bestuur van skoolfinansies. Met die instelling van die Suid-Afrikaanse Skolewet 84 van 1996 het die aanspreeklikheid ten opsigte van finansies egter drasties verander, deurdat selfbestuur by skole in werking gestel is. Met die Minister van Onderwys se aankondiging in 2006 van geenskoolfondsskole in arm gemeenskappe (kwintiel 1–3), het ouers se verpligting om skoolgeld te betaal verval. Tesame met voormelde beleid en desentralisasie, waardeur mag, bestuur en beheer vanaf nasionale na plaaslike vlak verskuif is, het skole nou ʼn groter finansiёle las begin dra. Tog is skoolhoofde en beheerliggaamlede dikwels nie opgelei om hierdie finansiёle las te dra nie. Die doel van hierdie studie was om die invloed van die geenskoolfondsbeleid op die finansiёle beheer en bestuur van landelike skole in die Weskus-Wynland-onderwysdistrik (kring 1, 2 en 3) te bepaal. Die data vir die navorsing is eerstens by wyse van ʼn literatuuroorsig ingesamel, waarna ʼn ondersoekende studie deur middel van vraelyste by 20 landelike geenskoolfondsskole in bogenoemde onderwysdistrik onderneem is. Skoolhoofde en beheerliggaamvoorsitters van die skole het elk ʼn vraelys ontvang. Hulle is twee weke gegun om die vraelyste te voltooi. Die navorser het persoonlik die data ontleed, op grond waarvan bepaalde bevindings en aanbevelings aan die einde van die studie gedoen word.

Thesis (Ph.D. (Curriculum Studies)) --University of Limpopo, 2013
After the establishment of the first democratic government in South Africa in 1994, the Education Ministry started transforming the apartheid education system into the democratic education system aimed at achieving equity, redress and access to education. Amongst the policies developed, were South African Schools Act (Act No. 84 of 1996), National Norms and Standards for School Funding, Exemption of Parents from Payment of School Fees Regulations, Education Laws Amendment Act (Act No. 24 of 2005), Amended National Norms and Standards For School Funding, and No- Fee School Policy. In this study, I analysed how schools in Bolobedu cluster circuits of Mopani District implemented the No-Fee School policy regarding the use and management of school finances. Qualitative case study was used. Four schools, two primary and two secondary schools, were sampled. Three methods of data collection were used: interviews, document analysis (school records such as SGB minutes, finance policy, School Business Plan/School Development Plan, budgets, auditors’ reports, etc.) and observation. Interviews were conducted with school principals, teachers, parents and learners. The research findings indicate that the three SGBs have the capacity to practise good financial management in relation to the No-Fee school policy, although they still need to improve on some areas of responsibility. These SGBs demonstrated sound and good practice in the use and management of school finances. However, one SGB was struggling to practice good financial management responsibility. This school has the potential to improve its capacity to execute its financial responsibility if provided with support. Key words: South African Schools Act (SASA), National Norms and Standards for School Funding (NNSSF), Amended National Norms and Standards For School Funding (ANNSSF), No-Fee School Policy, Equity, Access and Redress, Use and management of school finances.

Non-compliance with pieces of legislation may be considered the root cause of qualified, disclaimer and adverse opinions that continue to emerge in South African municipalities. One of those pieces of legislation is the Municipal Finance Management Act 56 of 2003. The study has assessed compliance with the Municipal Finance Management Act at Blouberg Municipality in terms of public consultation and management of the municipal budget. The researcher has used qualitative method in this study. Public consultation plays a significant role in a budgetory process of the Municipality, Municipal Finance Management Act 56 of 2003 requires Municipalities to take public views into consideration when compiling a budget. The objectives of local government are often defeated by maladministration because of non- compliance with legislations such as Municipal Finance Management Act 56 of 2003. This can be supported by audit outcomes (2011-11) from the office of the Auditor General. The report states that during the year 2010-11 forty Municipalities had not been audited because they did not submit annual financial statement on time which is a requirement in terms of the MFMA. The objective of the study is to assess compliance with the Municipal Finance Management in the Blouberg Municipality in terms of Public consultation and the competency of the Municipal officials to implement MFMA. During the study, it was found that Blouberg Municipality has embarked on Municipal Finance Management training in order to capacitate its officials to be able to implement MFMA and little has been done in terms of public consultation as members of the public were not aware of their responsibilities in terms of the Municipal budget. It is recommended that the Municipality should review its communication strategy to ensure maximum participation of the public and to create a conducive environment for public participation.
Public Administration and Management
M. P. A

Abstracts in English, Swahili and Southern Sotho
The study reported in this thesis considered the implementation of the internal audit provisions of the Public Finance Management Act (Act No. 1 of 1999) or PFMA at the South African Social Security Agency (SASSA). A review of literature pointed to the scarcity of research that focuses on the role that an effective internal audit function could play in advising management, when it comes to the institution of internal controls, in developing countries such as South Africa. In this context, the study emphasised the importance of internal controls that should be recommended by an internal audit function, specifically for purposes of averting financial misconduct. Thus, the problem statement for the study was articulated as follows: The existence of an internal audit function at SASSA has not resulted in improved internal controls, which contribute to the curbing of financial misconduct. Consequently, the main research question for the study was: What are the necessary conditions under which the internal audit function at SASSA could be improved? Using agency theory, the study conceptualised an internal audit function as an important part of internal management controls that functions by reviewing, evaluating and making recommendations for the improvement of other controls within an institution, with the ultimate aim of promoting good governance. The research design and methodology for the study were qualitative, as it was necessary to get the views of the respondents on the various themes covered in the interview schedules and survey questionnaire. The case study design was employed as the operational framework for data collection. The data collection techniques employed in the study were personal one-on-one interviews with two sets of senior managers, a survey questionnaire comprising open-ended questions, and a focus group discussion. The four data sets were collected as follows: one-on-one personal interviews with senior internal audit managers, interviews with other senior managers in some of the Agency’s areas that have been identified as strategic high-risk areas, a survey questionnaire that was completed by junior internal audit managers, as well as a focus group discussion with managers from the supply chain management department. The population for the study was purposefully selected to achieve one of the key objectives of purposive sampling, namely ensuring that some diversity is included in a sample in order to allow for the influence of differences in respondents’ views due to the positions that they occupy. As per the requirements of a doctorate, this study contributes at two levels: a theoretical and an empirical level. At theoretical level, the researcher developed data collection instruments, which other researchers could improve and use. At empirical level, the contribution of the study is a conceptual framework for the implementation of an internal audit function. The framework identifies the 18 conditions that must be in place for an internal audit function to be effective. In addition, the researcher makes recommendations for amendments to the PFMA and/or Treasury Regulations: PFMA. These recommendations will benefit all public institutions. It is thus believed that the study will make an important contribution towards efforts aimed at improving the internal audit function in the South African public sector at large. This is important, as the PFMA requires internal audit functions to assist accounting authorities with recommendations pertaining to the maintenance of effective controls. Internal audit functions have to evaluate these controls to determine their effectiveness and efficiency. Following that, they should develop recommendations for enhancement or improvement.
Dyondzondzavisiso leyi ku vikiwaka yona eka thesis leyi yi langutile ku humelerisiwa ka swipimelo swa oditi ya le ndzeni ya nawu wa Public Finance Management Act 1 of 1999 kumbe PFMA eka nhlangano wa South African Social Security Agency (SASSA). Nkambelo wa matsalwa (lithirecha) leyi faneleke wu paluxile nkalo wa ndzavisiso lowu tshikilelaku miehleketo eka ntirho lowu oditi ya le ndzeni leyi fikelelaka wu nga vaka na wona eka ku tsundzuxa vufambisi, loko swi ta eka ku tumbuxa vulawuri bya le ndzeni eka matiko lama ya ha hluvukaka tanihi Afrika-Dzonga. Eka xiyimo lexi, dyondzondzavisiso leyi yi tshikilela nkoka wa vulawuri bya le ndzeni lebyi faneleke ku bumabumeriwa hi ntirho wa oditi ya le ndzeni, ngopfungopfu hi xikongomelo xa ku sivela matikhomelo yo biha eka swa timali. Hikwalaho, xitatimende xa mbulaxiphiqo (problem statement) xa dyondzondzavisiso leyi xi vile hi ndlela leyi: The existence of an internal audit function at SASSA has not resulted in improved internal controls, which contribute to the curbing of financial misconduct. Hikwalaho, xivutisokulu xa ndzavisiso lowu xi vile lexi: What are the necessary conditions under which the internal audit function at SASSA could be improved? Hi ku tirhisa thiyori ya ejensi (agency theory), dyondzondzavisiso leyi yi anakanyile ntirho wa oditi ya le ndzeni tanihi xiyenge xa nkoka xa vulawuri bya le ndzeni lexi tirhaka hi ku pfuxeta (reviewing), ku kambela (evaluating) na ku endla swibumabumelo swo antswisa vulawuri byin’wana endzeni ka instituxini, hi xikongomelo xo tlakusa mafambiselo na vulawuri lebyinene. Dizayini ya ndzavisiso na methodoloji (reseach design and methodology) swa dyondzondzavisiso leyi, swi tirhise qualitative, hikuva a swi laveka ku va ku kumiwa mavonelo ya vaanguri eka mikongomelo yo hambana-hambana leyi angarheriwaka eka tixejulu ta inthavhiyu na nxaxamelo wa swivutiso leswi tsariweke swo valanga (survey questionnaire). Ku tirhisiwile dizayini ya case study tanihi rimba ro tirha hi rona eka ku hlengeleta data. Tithekiniki to hlengeleta data leti ti nga tirhisiwa eka dyondzondzavisiso leyi a ti ri tiinthavhiyu ta munhu hi wun’we wun’we, (personal one-one one interviews), na tisete timbirhi ta timanejara ta xiyimo xa le henhla, nxaxamelo wa swivutiso leswi tsariweke (questionnaire) swo valanga a ku ri swivutiso swo pfuleka na nkanelo na ntlawa wo karhi (focus group discussion). Tisete ta data leti ta mune ti hlengeletiwe hi ndlela leyi: tiinthavhiyu ta munhu hi wun’we wun’we na timanejara ta xiyimo xa le henhla ta oditi ya le ndzeni; tiinthavhiyu na timanejara ta xiyimo xa le henhla tin’wana eka swin’wana swa swivandla swa Ejensi leswi swi nga kumiwa swi ri swivandla leswi nga le ka khombo swinenenene; nxaxamelo wa swivutiso leswi tsariweke swa mbalango lowu, xi tatisiwe hi timanejara ta xiyimo xa le hansi ta oditi ya le ndzeni; na nkanelo hi ntlawa wo karhi na timanejara ta le ka ndzawulo ya vulawuri bya nandzelelano wa mafambiselo ya mphakelo (supply chain management department). Ntsengo wa vanhu (population) wa dyondzondzavisiso leyi wu hlawuriwe hi xikongomelo xa ku fikelela xin’we xa swikongomelokulu swa vusampuli byo va na xikongomelo, ku nga, ku tiyisisa leswaku ku va na ku katsiwa ka swo hambana-hambana eka sampuli ku pfumelela nkucetelano wa swo hambana-hambana eka mavonelo ya vaanguri hikwalaho ka swivandla leswi va nga le ka swona. Hilaha dyondzo ya vudokodela yi lavaka hakona, dyondzondzavisiso leyi yi hoxa xandla eka tilevhele timbirhi: levhele ya thiyori na levhele ya vumbhoni bya ndzavisiso ku nga emphirikali (empirical). Eka levhele ya thiyori, mulavisisi u tumbuluxile switirhisiwa swo hlengeleta leswi valavisisi van’wana va nga swi antswisaka no swi tirhisa. Eka levhele ya emphirikali, leswi dyondzondzavisiso leyi yi nga hoxa xandla eka swona i rimba ra mianakanyo ro humelerisa ntirho wa oditi ya le ndzeni. Rimba leri ri komba swiyimo swa 18 leswi swi faneleke ku va kona ku va ntirho wa oditi ya le ndzeni wu va na vuyelo lebyi faneleke no tirheka. Ku engetela kwalaho, mulavisisi u endla swibumabumelo swo cinca swin’wana eka PFMA na/kumbe Treasury Regulations: PFMA. Swibumabumelo leswi, swi ta vuyerisa tiinstituxini hinkwato ta mfumo. Hikwalaho, ku tshembiwa leswaku dyondzondzavisiso leyi, yi ta hoxa xandla hi ndlela ya nkoka eka matshalatshala lama nga na xikongomelo xa ku antswisa ntirho wa oditi ya le ndzeni eka xiyenge xa mfumo hi ku angarhela eAfrika-Dzonga. Leswi i swa nkoka, hikuva PFMA yi lava mitirho ya oditi ya le ndzeni ku pfuneta vulawuri bya vutihlamuleri bya mitirho ya ku langutana na mahlamuselelo na matirhiselo ya timali (accounting authorities) hi swibumabumelo mayelana na ku hlayisa swilawuri leswi nga na vuyelo lebyinene. Mitirho ya oditi ya le ndzeni yi fanele ku kambela vulawuri lebyi ku vona mpimo wa vuyelo lebyinene na ku tirheka ka swona hi ndlela leyi faneleke. Ku landza sweswo, va fanele ku tumbuluxa swibumabumelo swo tlakusela ehenhla kumbe ku antswisa.
Thuto e go begilweng ka ga yona mo kakanyotheong eno e tsere tsia go tsenngwa tirisong ga ditlamelo tsa boruni jwa ka fa gare tsa Molao wa Botsamaisi jwa Ditšhelete tsa Setšhaba (Molao wa bo1 wa 1999) kgotsa PFMA kwa Setheong sa Tshireletsego ya Loago sa Aforikaborwa (SASSA). Tshekatsheko ya dikwalo tse di maleba e supile tlhaelo ya patlisiso e e tsepameng mo seabeng se se ka tsewang ke tiro ya boruni jwa ka fa gare jo bo nonofileng mo go gakololeng botsamaisi, fa go tla mo go diriseng ditaolo tsa ka fa gare mo dinageng tse di tlhabologang tse di tshwanang le Aforikaborwa. Ka bokao jono, thutopatlisiso e gatelela botlhokwa jwa ditaolo tsa ka fa gare tse di tshwanetseng go atlenegiswa ke tiro ya boruni jwa ka fa gare, bogolosegolo mo go efogeng maitsholomabe mo go tsa ditšhelete. Ka jalo, polelo ya bothata ya thutopatlisiso eno e ne ya tlhagisiwa ka tsela e e latelang: Go nna teng ga tiro ya boruni jwa ka fa gare kwa SASSA ga go a dira gore go nne le ditaolo tsa ka fa gare tse di tokafetseng, tse di tshwaelang mo go thibeleng maitsholomabe mo go tsa ditšhelete. Ka ntlha ya seo, potso e kgolo ya patlisiso mo thutopatlisisong eno e ne e le: Seemo se se tlhokegang se mo go sona tiro ya boruni jwa ka fa gare mo SASSA e ka tokafadiwang ke sefe? Go diriswa tiori ya boemedi, thuto e akantse tiro ya boruni jwa ka fa gare jaaka karolo ya botlhokwa ya ditaolo tsa botsamaisi jwa ka fa gare jo bo dirang ka go sekaseka, go lekanyetsa le go dira dikatlenegiso tsa tokafatso ya ditaolo tse dingwe mo teng ga setheo, ka maikaelelo a bofelo a go tsweletsa taolo e e siameng. Thulaganyo le mokgwa wa patlisiso ya thuto e ne e le e e lebelelang mabaka, jaaka go ne go le botlhokwa go bona dikakanyo tsa batsibogi mo dithitokgannyeng tse di farologaneng tse di akareditsweng mo mananeong a dipotsolotso le lenane la dipotso tsa tshekatsheko. Go dirisitswe thulaganyo ya thutopatlisiso e e lebelelang seemo mo pakeng e e rileng jaaka letlhomeso la tiragatso ya kgobokanyo ya data. Ditheniki tsa kgobokanyo ya data tse di dirisitsweng mo thutopatlisisong eno e ne e le dipotsolotso tsa motho ka namana ka disete di le pedi tsa batsamaisi ba bagolwane, lenane la dipotso tsa tshekatsheko le le nang le dipotso tse di sa lekanyetseng dikarabo, le puisano ya setlhopha se se tlhophilweng. Go kokoantswe disete tsa data di le nne ka tsela e e latelang: dipotsolotso tsa motho ka namana tsa batsamaisi ba boruni jwa ka fa gare ba bagolwane; dipotsolotso le batsamaisi ba bangwe ba bagolwane mo dikarolong dingwe tsa Setheo tse di supilweng jaaka tse di nang le matshosetsi a a kwa godimo; lenane la dipotso tsa tshekatsheko le le tladitsweng ke batsamaisipotlana ba boruni jwa ka fa gare go tswa mo lefapheng la botsamaisi jwa theleso. Go tlhophilwe setlhopha sa thutopatlisiso go lebeletswe mabaka go fitlhelela nngwe ya maikemisetso a botlhokwa a go tlhopha sampole go ya ka maitlhomo a thutopatlisiso, e leng go netefatsa gore go akarediwa dipharologantsho mo sampoleng gore go nne le tlhotlheletso ya dipharologano mo dikakanyong tsa batsibogi ka ntlha ya maemo ao bona. Go ya ka ditlhokego tsa dithuto tsa bongaka (doctorate), thutopatlisiso eno e tshwaela mo magatong a mabedi: legato la tiori le le le ka netefadiwang (empirikale). Mo legatong la tiori, mmatlisisi o ne a tlhama didiriswa tsa kgobokanyo ya data, tse e leng gore babatlisisi ba bangwe ba ka di tokafatsa, mme ba di dirisa. Mo legatong la empirikale, tshwaelo ya thutopatlisiso ke letlhomeso la dikakanyo tsa go tsenngwa tirisong ga tiro ya boruni jwa ka fa gare. Letlhomeso le supa maemo a le 18 a a tshwanetseng go nna gona gore tiro ya boruni jwa ka fa gare e atlege. Go tlaleletsa, mmatlisisi o atlenegisa gore go nne le dipaakanyo tsa PFMA le/kgotsa Melawana ya Lefapha la Matlole: PFMA. Dikatlenegiso tseno di tlaa ungwela ditheo tsotlhe tsa setšhaba. Ka jalo go dumelwa gore thutopatlisiso eno e tlaa nna le tshwaelo ya botlhokwa mo maitekong a a ikaeletseng go tokafatsa tiro ya boruni jwa ka fa gare mo lephateng la setšhaba ka kakaretso mo Aforikaborwa. Seno se botlhokwa, jaaka PFMA e tlhoka gore ditiro tsa boruni jwa ka fa gare di thuse bothati jo bo rweleng maikarabelo ka dikatlenegiso tse di malebana le go tsweletsa ditaolo tse di nonofileng. Ditiro tsa boruni jwa ka fa gare di tshwanetse go lekanyetsa ditaolo tseno go tlhomamisa nonofo le bokgoni jwa tsona. Go latela seo, go tshwanetse ga dirwa dikatlenegiso tsa tokafatso.
Public Administration and Management
D. Litt. et Phil. (Public Administration)

The implementation of the South African Schools Act (Act 84 of 1996) has placed additional financial management responsibilities on school principals and school governing bodies. Financial management has created several challenges for school principals and members of school governing bodies who do not have the necessary financial knowledge, skill and expertise to perform this function. This research was undertaken primarily to determine how principals and members of school governing bodies, in public primary schools, implement financial policy. The research is supported by a detailed literature study covering financial policy, the budget process, approaches to budgeting, the advantages of a budget system and requirements for effective financial control. In order to determine the financial management practices at public primary schools a questionnaire was designed and administered amongst twenty five public primary schools in the Ekurhuleni South District of the Gauteng Department of Education. The findings suggest that there is a need for schools to communicate resolutions adopted at parents’ meetings and other consultative procedures to parents of learners and in this way ensure the dissemination of pertinent information. There is a need for early intervention by schools concerning outstanding school fees to prevent the exacerbation of the problem. Educational institutions should prepare their budgets on the basis of their main objectives and policies in order to ensure an efficient allocation of funds.
Education
M. Ed. (Education Management)

This research focuses on the effectiveness of the leadership roles played by political leaders in guiding the implementation of government processes to attain the required objectives and goals. The Constitution vests the National Assembly and provincial legislatures with the power to exercise oversight of their respective executives in addition to their legislative and other powers. In order to facilitate Parliament’s oversight of the national executive organs of state, section 92(3)(b) of the Constitution requires of members of the Cabinet to provide Parliament with full and regular reports concerning matters under their control. Parliament and the legislatures have a critical role to play in overseeing effective performance by organs of state. Political leadership, through Parliament, ensures that the objectives of the state are always at the forefront of any activities that government departments and public entities engage in. The delivery of services by the government and the reporting of any achievements are also crucial and ensure that citizens know what services the government is delivering. The challenge facing the government is whether the delivery of services is effectively done and whether people for whom the services are intended do actually benefit from them. This calls for an effective monitoring and evaluation mechanism to determine whether the objectives of the government have indeed been met. Before the monitoring process can commence, effective financial management and reporting systems should be put in place to ensure that the delivery of essential services can be correctly accounted for. The South African Government has developed a financial management policy, the Public Finance Management Act (PFMA), No. 1 of 1999, the implementation of which is aimed at ensuring effective financial management processes that will help safeguard public resources. Through the oversight process of Parliament, the politicians are able to oversee the government functions being performed by government departments and public entities through the process of analysing these reports as and when they receive them. In the exercising of its oversight function, Parliament has been successful in some areas and unsuccessful in others as identified in this report. It is the aim of this report to identify those areas that have not produced good results and to make recommendations on how to deal with these areas in order to produce better results.
Thesis (DPhil)--University of Pretoria, 2008.
School of Public Management and Administration (SPMA)
unrestricted

The objective of this thesis is to describe and examine the current state of research and knowledge on performance auditing and performance reporting, and how these two components of performance management can be applied in the public sector in South Africa, and, at the same time, be in line with the provisions of the Public Finance Management Act. The roles and responsibilities and supporting mechanisms available for implementation are reflected on and the application in national departments in South Africa is analysed. The analysis demonstrates that limited performance audits are conducted and reported on in the annual report. Although there has been a continuous improvement in performance reporting major shortcomings identified by the Auditor-General SA include the lack of sufficient supporting evidence and non-alignment between the planning, budgeting and actual reporting information. Accounting officers made reference to performance information in their reports but the content differed and audit committees also adopt various practices. Challenges include the lack of standards, support and incentives or sanctions for poor reporting. The study concludes with recommendations and suggestion for future research.
Auditing
M. Com. (Auditing)

The purpose of this study was to investigate those aspects of resilient schools which are particularly beneficial for schools within rural communities in Mpumalanga. The study was done in two phases: a literature review focussing on the culture of learning of resilient schools and an empirical investigation focussing on the culture of learning of resilient schools within rural communities in Mpumalanga. Two secondary schools were selected according to criteria of resiliency. The study involved qualitative approaches, in-depth observations and interviews with key informants: principals, teachers, learners and members of the school governing bodies. The data demonstrate that there is no distinctive aspect of the culture of learning of resilient schools because all aspects are interrelated and interdependent. This study discovered that the most effective aspect, which benefits the culture of teaching and learning in resilient schools, was the involvement of all stakeholders.
Educational Management
M.Ed.

M. Tech. Business Administration
Since 1994, South African local government has undergone significant financial reforms. Recently reform implementation has been focused on the budgeting and financial affairs of municipalities with the promulgation of the Municipal Budget and Reporting Regulations. Objectives included the modernisation of the financial planning and budgeting processes of municipalities in achieving higher levels of accountability, transparency, and appropriate lines of responsibility within the local government accountability cycle. Among other dimensions of financial planning, this reform introduced cash flow forecasting as a management tool in ensuring the budget is appropriately funded, resulting in implementation as planned. Notwithstanding these objectives, municipalities continuously face cash and liquidity challenges questioning the effectiveness of these reform efforts. The methodology incorporated a variance analysis of the budget as planned versus implementation, and a performance 'trend' instrument similar to a Likert scale for comparing municipal performance of six metropolitan municipalities. A general questionnaire was circulated to municipal finance practitioners in testing their opinion and attitude towards cash flow forecasting. The research is concluded with a structured interview with chief financial officers. The research finds that, although improvements can be observed, they have been at a slow and low-key pace owing to capacity limitations, an instrumentalist approach to reform implementation and the significant rate of change associated with the reform roadmap.

The thesis explores the nature of public management of environmental impact assessments in South Africa. As concern for the environment and for the attainment of sustainable development has grown globally, so too has the adoption of environmental management systems in line with this goal. The environmental impact assessment (EIA) is regarded by many, as being an effective tool that, when used within and supported by these management systems, will advance the attainment of sustainable development. While the environmental impact assessment is an important tool, experience with it illustrates how its effectiveness is constrained by a number of factors. These range from shortcomings with the technical design of the procedure to shortcomings of an institutional nature. Research has shown that the technical soundness of design will be of little consequence to the effectiveness of the procedure if the political structures and decision-making processes are not taken into account. The technical constraints on EIA do not reflect a weakness of science rather they reflect the reality that environmental impact assessment has evolved as an ongoing political process within development planning. These issues will be explored in this thesis with particular reference to experience with the implementation of EIA in the United States under the National Environmental Protection Act of 1969. The issue of public management is considered by looking at South Africa's environmental management strategy in the Environmental Conservation Act 73 of 1989, and the provisions in the Constitution that directly impact on the three spheres of government's responsibilities towards the environment are highlighted. A case study ofthe provinces of Gauteng and KwaZulu-Natal is also undertaken in an endeavour to illustrate the 'practical reality' versus the 'procedural ideal' of policy implementation. Provinces are constrained in their ability to effectively implement EIAs by financial and capacity constraints. The manner in which these two provinces have attempted to overcome these constraints in order to implement EIAs will be considered in this thesis. As research undertaken has shown and in conclusions drawn in this thesis, EIAs can be considered an important tool in the world move to sustainable development. But the are simply a tool and cannot be expected to operate in isolation if they are to be effective. They need to be supported by strong national policy, co-operative governance and the necessary budget allocation if they are to operate in the manner they were designed to and if they are to achieve sustainable development.
Thesis (M.Env.Dev.)-University of Natal, Pietermaritzburg, 1999.

M. Tech. Public Management Tshwane University of Technology
This study aims at making recommendations on how to improve the public financial management of secondary schools that were left unattended by the previous, apartheid-led, White government. According to South African School Act (SASA) (1996), no learner, especially of the mandatory school-going age, should ever have to encounter any financial or material difficulties to gain access to good-quality education.