Tesis sobre el tema "South Africa – Appropriations and expenditures"

Budget control is a process of financial monitoring to ensure effective allocation, collection and efficient utilizing of public funds. It is a process that is aimed at ensuring the accomplishment of public policy objectives. Budget control is regulated by financial legislation as well as regulations and procedures which guide public financial administrators. Continuous monitoring is needed once appropriation is allowed by parliament or provincial legislatures to ensure effective service rendering as well as tax and user charges collection. This study investigates the reported ineffective budget control measures implemented by the provincial treasury in the Province of the Eastern Cape particularly in the Eastern Cape Department of Education (George, 2004). Ineffective budget control may be associated with the implementation of unstable fiscal policy by the provincial treasury that led to deficit spending in the Department of Education during the 2004/5 financial year. The purpose of this study is to show that the implementation of stable fiscal policy instruments by the provincial treasury would lead to effective budget control in provincial departments such as the Eastern Cape Department of Education. Governments in many instances encounter various challenges in controlling their expenditures on an annual basis as well as in the medium term. This is due to the notion that once the government exceeds the current year’s budget, it consumes the forthcoming budget. Borrowing is by nature an implicit consumption of future unplanned revenue. This makes the Medium Term Revenue Framework in the province immaterial as the provincial own revenue is insignificant. The relative uncontrollability of government expenditure stems from the notion that the provision of, for instance, primary education and social welfare is intertwined with legal entitlement within prescribed parameters. Allocative efficiency embodies recognition of legal entitlement that is reflected in the distribution imperatives if the provincial treasury is to be effective in the budget control function. The National Norms and Standards for School Funding of 2006 state explicitly that public spending in public schools is targeted at increasing the literacy levels of the poor. Intergovernmental fiscal relations play a pivotal role in modelling the fiscal policy of the province. This stems from the fact that expected national collected revenue is distributed as an equitable share to national, provincial and local spheres of government. The criteria for revenue sharing are based on economic disparities and demographics in each sphere of government. It is imperative to note in intergovernmental relations that there are functional areas of concurrent national and provincial competencies. The budget control function of the provincial treasury is implemented within the framework of various administrative processes which are aimed at ensuring effective transactional activities. The disbursement of funds and various other financial processes are subject to the delegation of powers as prescribed in the Public Finance Management Act, 1999 (Act 1 of 1999), as amended by Act 29 of 1999. The provincial governments’ fiscal policies are modelled to be consistent with the macro-economic objectives of the national government. It is for the purpose of macro-economic stability that only national government is eligible to borrow to finance a budget deficit. Provinces are legally prohibited from overspending their budgets. If the fiscal policies of the provinces materially and unreasonably prejudice the national economic policies, the relevant provincial treasury is responsible for taking appropriate steps to place the financial administration on a sound footing.

The objective of this research was to evaluate the district office budgeting process of the Department of Education, Port Elizabeth District, in terms of the Batho Pele principles. The aim of district offices is to satisfy the most basic education needs of people in their respective areas of jurisdiction. Improving service delivery is one of government’s eight priorities as set out in the White Paper on the transformation of the Public Service (South African Government, 1995: 4). The initiative to improve service delivery is called Batho Pele. The main research question to be addressed by this research is: Does the Department of Education experience any problems with its budgeting process to address service delivery? Through a literature survey and empirical study, various conclusions were reached and recommendations made. The bulk of education expenditure takes place within education districts but the controlling, forecasting and budgeting of expenditure takes place at the Provincial Head Office. Most high schools surveyed experience problems with the current funding policy of the Department of Education. The relative poverty of the community around the school impacts negatively on the parent’s ability to support the school. iv The budgeting process of the Department of Education should follow a bottom-up approach to budgeting. Therefore, the district office budget should be informed by the needs of the school and the provincial budget be informed by the district office budget. The management and administrative capacity at the district office need to be developed to ensure effective budgeting.

This thesis gives an account of the Treasury's role in preparing for, and conducting, the South African War, at a time when the orthodox Gladstonian principles of public finance were being challenged. It is a case study, in an exceptional instance, of the nature and effectiveness of Treasury control over expenditure on imperial expansion; of the Treasury's view of how a colonial war should be financed and who was to pay for it, of what cost-benefit analysis the Treasury applied to a colonial war, and of why it relied on recouping a substantial part of the war cost from an indemnity levied on a defeated Transvaal. The thesis is an attempt to define the vague concept of "Treasury control", not in constitutional theory, but as it worked in practice. It is argued that Treasury control and the rigidity of the annual peace time budget obstructed before the war the taking of any serious military precautions, left no reserve fund for war contingencies, and made any long-term strategic planning almost impossible. Rather than run the risk of asking money from Parliament for reinforcements to South Africa, which would be unpopular, as it might require increased taxation, and which might prove unnecessary, the Cabinet waited till the need to spend taxpayers' money had been demonstrated, although it could result in initial setbacks and in a longer and more expensive campaign. This, in conjunction with Milner's and Chamberlain's political strategy, dictated a military solution to the crisis. It is further argued that at first the Treasury estimated the cost of the war at £10 million, while assuring Parliament that a substantial part of it would be recouped by way of indemnity from the Transvaal. But the colonial expedition turned into a war on a European scale, the final charge to the British Exchequer was £217 million, and not a penny of indemnity was exacted from the Transvaal. The Treasury's view was restricted largely to the current year's budget and the following year's estimates, and how to secure their approval in Parliament. In this case, Treasury control was as ineffective during the war, as its estimates of the cost of the war and who would pay for it, were unrealistic.

Thesis (MA)--Stellenbosch University, 2000.
ENGLISH ABSTRACT: This thesis addresses the financial cost implications incurred during elections, with special focus on South Africa. The discussion is conducted by way of comparing South Africa to countries like India, Australia, Israel and Mexico. Democracy entails more than merely conducting periodic elections that are free and fair, but it cannot be less. To a large extent free and fair elections are indicative of the governing authority's commitment to democracy. This commitment however, does have financial implications. A question that is very rarely addressed relates to the financial cost implications that accompany this commitment. For a country such as South Africa with a range of other pressing socio-economic issues, the cost factor with regard to the voting process is of vital importance. The South African electoral experience, in comparison to that of other developing countries, is presently a very costly undertaking at a conservative average cost of more than US $13.00 per vote. Depending on how the expenses are calculated, this figure takes on hefty proportions. To an extent the tardiness on the part of the South African Government in appointing the Electoral Commission to conduct the 1999 elections and the subsequent conflicts regarding the budgetary allocations to the Electoral Commission (EC) combined with poor electoral planning, resulted in the EC having to resort to very expensive technology in order to ensure that a free and fair election would be conducted on the date set by the President. Apart from addressing the above mentioned issues, relating to the cost expenditure during elections, the assignment also addresses possible ways to reduce these costs incurred.
AFRIKAANSE OPSOMMING: Hierdie tesis fokus op die finansiële uitgawes wat tydens verkiesings aangegaan word, met spesifieke verwysing na Suid-Afrika. Die bespreking geskied aan die hand van 'n vergelyking met lande soos Indië, Australië, Israel en Mexico. Demokrasie behels baie meer as net die hou van periodieke vrye en regverdige verkiesings, maar dit kan ook nie enigiets minder as dit behels nie. Vrye en regverdige verkiesings is tot 'n groot mate 'n bewys van 'n bepaalde regime se verbintenis tot die demokrasie. Hierdie verbintenis het egter finansiële implikasies vir 'n land. Die finansiële koste verbonde aan hierdie "verbintenis" is egter selde 'n punt van akademiese bespreking. Met die aantal sosio-ekonomiese vraagstukke waarmee die Suid-Afrikaanse regering op die oomblik gekonfronteeer word, is dit van kardinale belang dat dringende aandag geskenk word aan pogings om die koste-faktor van die verkiesingsproses so laag as moontlik te hou. In vergelyking met die gemiddelde koste wat verbonde is aan verkiesings in ander ontwikkelende lande, was die 1999 Suid-Afrikaanse verkiesing (teen sowat US $13,00 per kieser) 'n duur onderneming en afhangende van hoe die kostes bereken word, ontaard hierdie bedrag in 'n aardige een. Tot 'n groot mate was swak verkiesingsbeplanning die oorsaak dat daar tot duur tegnologie gewend moes om te verseker dat die verkiesing vry en regverdig verloop, soos op die datum wat deur die President bepaal is. Die laat aanwysing van die 1999 Verkiesingskommissie en die daaropvolgende konflik oor die verkiesingsbegroting, het ook bygedra tot die feit dat duur tegnologie ingespan moes word. Afgesien van bogenoemde aspekte, bespreek die tesis ook moontlike maniere om toekomstige verkiesings in Suid-Afrika teen 'n laer koste te hou.

Thesis (MBA)--Stellenbosch University, 2005.
ENGLISH ABSTRACT: South Africa's main requirements for power are in the form of electricity and liquid fuels The country's electricity is generated mainly from coal while the liquid fuels requirement is mainly from crude oil. Both coal and crude oil use are coming under increasing pressure locally because of pollution and accompanying environmental awareness. Internationally both energy sources are also increasingly being abandoned as preferred energy sources, in first world countries, in favour of cleaner energy sources.ln view of these developments in the macro environment South Africa's gas to liquids refinery built in the early 1990's seems a well placed past investment ahead of its time. This study project looks at the economic feasibility of the continued existence of the PetroSA gas to liquid plant in Mossel Bay.The study looks at South Africa as well as Southern Africa's energy resources , the effect of changing legislation on the future use of energy resources and the economics of the Mossel Bay facility. The study finds that South Africa's abundance of coal reserves, its lack of oil and gas reserves and the slow pace of environmental legislation delivery means that gas is unlikely to become a major source of energy in South Africa.The Mossel Bay gas to liquids plant is profitable but its high fixed costs and certain growth of this cost component means that the continued feasibility of operations is dependant on favourable movements in the exchange rate and oil price. To answer the question about whether to continue operating or close down the analysis found that although although early closure would provide a return of more than 15 percent it would be even more viable financially to make an investment for more gas and continue operations.The main reason for the better than average projected returns is the high oil price .The decision to close down the Mossel Bay plant is not likely to be based on financial considerations alone. The recommendation is thus to continue operations untill 2016.The investment required to secure more gas would , even in the worst case scenario, provide a satisfactory return on investment.
AFRIKAANSE OPSOMMING: Suid Afrika se energie behoeftes is hoofsaaklik vir elektrisiteit en brandstof. Die meerderheid van die land se elektristeit word deur middel van steenkool opgewek terwyl ru-olie gebruik word om brandstof te vervaardig. Beide steenkool en ru-olie word al hoe meer onder druk geplaas as gevolg van besoedeling en 'n meer omgewing bewuste publiek. Op internasionale vlak , in eerste wereld lande word die gebruik van steenkool en ru-olie al hoe meer afgeskaf ten gunsle van skoner kragbronne. In die lig van hierdie verwikkeling in die makro omgewing mag dit op die oog af Iyk of PetroSA se gas na vloeistof aanleg in Mosselbaai, wat reeds in die vroee 1990's gebou is, as 'n goeie destydse strategiese belegging voorkom. Hierdie studie projek ondersoek die ekonomiese lewensvatbaarheid van die voorgesette bestaan van die PetroSA se Mosselbaai gas na vloeislof aanleg. Die studie kyk na Suid-Afrika sowel as die groter Suider Afrika se natuurlike energiebronne, die invloed van verandering in wetgewing op die toekomstige gebruik van energiebronne en die ekonomiese kenmerke van die aanleg in Mosselbaai. Die bevinding van die studie is dat Suid-Afrika se oorvloed van steenkool, sy tekort aan natuurlike gas en die stadige pas waarteen omgewings-wetgewing ontwikkel word, daartoe lei dat gas nie 'n volmatige energiebron in Suid Afrika sal word nie. Die aanleg in Mosselbaai is huidiglik winsgewind maar sy hoe vastekoste en groei hiervan belemmer sy vooruitsigte vanuit 'n finansiele oogpunt. Die winsgewindheid van die aanleg is afhanklik van 'n verswakkende Suid Afrikaanse geldeenheid en verhogende ru-olie pryse. Die vraag onstaan dus of die aanleg moet toemaak en of produksie moet voortgaan. Die ondersoek vind dat alhoewel die sluiting van die aanleg 'n opbrengs van meer as 15 persent sal lewer dit selfs meer finansieel aantreklik is on te belê in meer gas sodat produksie kan voortgaan. Die hoofrede vir die bogemiddelde opbrengs is die hoe oilieprys. Dit is onwaarskynlik dat die oorweging om die Mosselbaaise aanleg sluit suiwer op finansieele oorwegings sal rus. Die aanbeveling is dus om voort te gaan met produksie tot 2016. Die belegging wat nodig is vir meer gas sal selfs onder die mees pessimistiese omstandighede steeds 'n bevredigende opbrengs lewer.

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.

Integrative Summary: Municipalities are the third level of government and are responsible for delivery of basic services to citizens. They carry the developmental mandate of government and are often the first point of interaction between government and citizens. Being at the front line of service delivery, the issue of fiscal stability of municipalities and their ability to deliver sustainable services is of grave importance (Carter & Ajam 2003). Unfortunately in a South African context most municipalities are not fiscally sustainable (Roos & Stander 2005). In a study of 142 South African municipalities, it was found that poor collection of outstanding debt and irregular or wasteful expenditure were the biggest causes of fiscal stress (Roos & Stander 2005). In fact, in 2004 the difficulties appear to have reached crisis level (Lubbe & Roussouw 2005). The fiscal situation within municipalities was so bad that the South African Local Government Authority (SALGA) implemented a unit specifically to assist municipalities that were at “crisis point” (Roos & Stander, 2005 p. 165). This research report focuses on the evaluation of Igoli 2002 which was a response to fiscal crisis within the City of Johannesburg metropolitan municipality when in 1997 the City of Johannesburg was declared insolvent. The research evaluated the long term sustainability of the Igoli 2002 programme to determine its success in addressing the issues of fiscal stress and crisis facing the municipality. The research also attempted to assess the applicability of international indicators of fiscal stress and crisis to the City of Johannesburg. The research evaluated the Igoli 2002 programme via a financial condition analysis, against international indicators of fiscal stress and crisis and against a logic framework detailing the goals of the programme. The research found that ultimately, the Igoli 2002 intervention implemented by the City of Johannesburg was successful in improving the fiscal position and sustainability of the City. In addition, indicators from predictive models of fiscal stress and crisis were found to be relevant to the City of Johannesburg.

The investigation of this study focused on the ability of provincial government departments in South Africa to spend allocated revenues on activities adequately, with a direct bearing on social and economic development. The research presents an analysis of two selected Eastern Cape Provincial Government departments’ expenditure for a three-year timeframe (the fiscal years from 2009–2012), with a focus on the oversight role played by the Provincial Planning and Treasury department in instilling fiscal discipline in the provinces, and the potentially detrimental effect of under-spending on provincial service delivery. Among other things mentioned and discussed are, firstly, the fiscal policy; secondly, the funding of provincial departments; thirdly, the role and responsibilities of the Provincial Planning and Treasury department. The study adopted a qualitative methodology which focussed on the perspective of the insider who has experienced first-hand the activities or procedures under scrutiny in the selected provincial departments. Further, the qualitative researcher believed that first-hand experience provides the most meaningful data. In support of this, the respondents were asked twenty-two questions, the first five of which were based on the need to understand their personal particulars. A semi-structured questionnaire was distributed to 43 officials and 22 of those questionnaires were returned.

In the past years the government has been giving speeches and promises to South African Residents about housings for all but this is still a challenge. This is problematic for the township Joe Slovo in the sense that more than one third of the population live in small, unsafe shacks. It is evident that many suffer from the slow delivery of houses and many residents are affected negatively in the struggle for proper housing.

Thesis (MAcc)--Stellenbosch University, 2015.
ENGLISH ABSTRACT: Section 24C of the Income Tax Act No. 58 of 1962 (‘the Act’) provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract from which the taxpayer derived income. Due to uncertainties regarding the meaning of certain words and phrases used in section 24C, the first aim of this assignment was to determine the meaning of the word ‘expenditure’ and the phrase ‘will be incurred’ as used in section 24C. The second aim was to establish how a taxpayer will prove with certainty that he will incur future expenditure in the performance of his obligations under a contract. This was done by discussing the effect of contractual terms and other circumstances and by taking into account certain additional guidelines regarding the interpretation of section 24C provided for in Interpretation Note: No. 78 (‘IN 78’). It was established that the word ‘expenditure’ means the amount of money spent, including the disbursement of other assets with a monetary value. The word ‘expenditure’ also specifically includes the voluntary payments and disbursements of assets. The word ‘expenditure’ can also include a loss if the word ‘loss’ can be equated to the word ‘expenditure’. The phrase ‘will be incurred’ implies that the taxpayer will, in a subsequent year of assessment, have an unconditional obligation to pay for expenditure, which must arise from the taxpayer’s obligations to perform under the contract. Contractual terms and other circumstances can indicate whether there is certainty that future expenditure will be incurred as aforementioned. Conditions and warranties are contractual terms that indicate that there is uncertainty regarding the taxpayer’s obligations to perform under the contract. A time clause in a contract can indicate that there is certainty regarding the taxpayer’s obligations to perform under the contract. Similar contracts with similar conditional obligations to perform cannot be grouped together in order to determine the probability, and thus the certainty, that future expenditure will be incurred in the performance of the taxpayer’s obligations under a contract. The probability that a taxpayer will perform his unconditional obligation under the contract must, however, be proved in order to demonstrate that there is certainty regarding the incurral of the future expenditure. IN 78 does not specify whether a loss which can, in certain circumstances, be equated to the word ‘expenditure’, is deductible under section 24C. This should be clarified. The new undefined phrases (a high degree of probability, inevitability, certainty and potentially contractually obligatory), as used in IN 78, might cause confusion when interpreting section 24C. These phrases should be defined and it should be explained how the high degree will be measured. Lastly, is was shown that an anomaly occurs regarding trading stock at hand at the end of a year of assessment, which will be utilised in a subsequent year of assessment in the performance of the taxpayer’s obligations under a contract. Such trading stock does not represent ‘future expenditure’ and must be excluded from the section 24C allowance. However, due to the interplay between section 24C and section 22(1), the taxpayer does not receive any tax relief for the expenditure actually incurred to acquire the closing trading stock in the year in which such trading stock is acquired. It is, therefore, questioned whether the established interpretation of section 24C is in agreement with the Legislator’s original intention with section 24C namely, to match income received under a contract with the related deductible expenditure.
AFRIKAANSE OPSOMMING: Artikel 24C van die Inkomstebelastingwet No. 58 van 1962 (‘die Wet’) voorsien ʼn aftrekking vir toekomstige onkoste wat deur die belastingpligtige aangegaan sal word in die nakoming van sy verpligtinge ingevolge ʼn kontrak waaruit hy inkomste verkry het. As gevolg van onsekerhede ten opsigte van die betekenis van sekere woorde en frases wat in artikel 24C gebruik word, was die eerste doelstelling van hierdie navorsingswerkstuk om die betekenis van die woord ‘onkoste’ en die frase ‘aangegaan sal word’, soos wat dit in artikel 24C gebruik word, te bepaal. Die tweede doelstelling was om vas te stel hoe 'n belastingpligtige met sekerheid sal bewys dat hy toekomstige onkoste sal aangaan in die nakoming van sy verpligtinge ingevolge ʼn kontrak. Dit is gedoen deur die effek van kontraksbedinge en ander omstandighede te bespreek en deur sekere bykomende riglyne ten opsigte van die interpretasie van artikel 24C, soos vervat in Interpretasienota No. 78 (‘IN 78’), in ag te neem. Daar is vasgestel dat die woord ‘onkoste’ die bedrag van geld wat bestee word, insluitend die uitbetaling van ander bates met 'n geldwaarde, beteken. Die woord ‘onkoste’ sluit ook spesifiek vrywillige betalings en uitbetalings van bates in. Die woord ‘onkoste’ kan ook 'n verlies insluit, indien die woord ‘verlies’ gelyk gestel kan word aan die woord ‘onkoste’. Die frase ‘aangegaan sal word’ impliseer dat die belastingpligtige, in 'n daaropvolgende jaar van aanslag, 'n onvoorwaardelike verpligting sal hê om vir onkostes te betaal. Hierdie onkostes moet ontstaan weens die belastingpligtige se verpligtinge ingevolge die kontrak. Kontraksbedinge en ander omstandighede kan aandui of daar sekerheid is dat die toekomstige onkoste, soos hierbo genoem, aangegaan sal word. Voorwaardes en waarborge is kontraksbedinge wat daarop dui dat daar onsekerheid is rakende die belastingpligtige se verpligtinge om ingevolge die kontrak op te tree. ʼn Tydsklousule in 'n kontrak kan aandui dat daar sekerheid is rakende die belastingpligtige se nakoming van sy verpligtinge ingevolge die kontrak. Soortgelyke kontrakte, met soortgelyke voorwaardelike verpligtinge kan nie saam gegroepeer word ten einde te bepaal of dit waarskynlik, en gevolglik seker is dat toekomstige onkoste in die nakoming van ʼn belastingpligtige se verpligtinge ingevolge die kontrak aangaan sal word nie. Die waarskynlikheid dat 'n belastingpligtige sy onvoorwaardelike verpligting ingevolge die kontrak sal nakom moet egter bewys word ten einde aan te dui dat daar sekerheid is dat toekomstige onkoste aangegaan sal word. IN 78 spesifiseer nie of 'n verlies wat, in sekere omstandighede, gelyk gestel kan word aan die woord ‘onkoste’, ingevolge artikel 24C aftrekbaar is nie. Duidelikheid hieromtrent moet verskaf word. Die nuwe, ongedefinieerde frases ('n hoë graad van waarskynlikheid, onafwendbaarheid, sekerheid en potensieel kontraktueel verpligtend (vry vertaal)), soos in IN 78 gebruik, kan moontlik verwarring veroorsaak wanneer artikel 24C geïnterpreteer word. Hierdie frases moet gedefinieer word en daar moet verduidelik word hoe ʼn hoë graad gemeet gaan word. Laastens blyk dit dat 'n teenstrydigheid ontstaan ten opsigte van handelsvoorraad op hande aan die einde van 'n jaar van aanslag, wat in 'n daaropvolgende jaar van aanslag deur die belastingpligtige in die nakoming van sy verpligtinge ingevolge 'n kontrak gebruik sal word. Sodanige handelsvoorraad verteenwoordig nie ‘toekomstige onkoste’ nie en moet by die artikel 24C toelaag uitgesluit word. Die belastingpligte ontvang egter, weens die wisselwerking tussen artikel 24C en artikel 22(1), nie ʼn belastingverligting vir die onkoste werklik aangegaan in die jaar waarin sodanige handelsvoorraad verkry is nie. Dit word dus bevraagteken of die bewese interpretasie van artikel 24C in ooreenstemming is met die Wetgewer se oorspronklike bedoeling met artikel 24C, naamlik, om inkomste ontvang ingevolge ʼn kontrak met die verwante aftrekbare uitgawes te paar.

Funerals are still considered as very important and well attended occasion in the black townships of South Africa. In the recent past, traditional African funerals practices have affected a number of powerful and complex systems that have been interaction in Africa. The three most important being traditional African cultures, modern Western culture and the environment. The study was conducted to establish factors that led to excessive funerals expenditures in some black townships communities of South Africa, in order to create a pastoral response to this phenomenon. The project was done in Ramatlabama village in the North West province and also in Soweto in the province of Gauteng. A qualitative methodological plan was followed allowing exclusive experiences to emerge. Families, adults and young church groups, clergy, Bishop, Social group and a Funeral undertaker , an in-depth qualitative analysis was employed in order to find the real reasons that led to excessive funeral expenditure. The data collected and analyzed revealed that factors such as impressing neighbors, meeting community and family expectation were the reasons for the phenomenon. There were other external factors that contributed indirectly to the practice and such as commercialization and politicization. In order to address this practice that is making the poor more vulnerable, the Shepherding Model of Gerkin’s and Pollard’s Theory of positive deconstruction was explored. It was found that the Clergy needed to be helped to be aware of the fact that excessive funeral expenditure requires a pastoral response with the right attitude and meaningful dialogues with those affected. The pastoral care-giver with adequate knowledge and exposure to life of pastoral care seeker will have a greater advantage to help most if not all families that usually find themselves in this predicament or dilemma. The best way for the church to help the poor families venture into the future, it’s by educating our communities on how not to spend beyond their means.
Thesis (PhD)--University of Pretoria, 2013.
gm2013
Practical Theology
unrestricted

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.

This study empirically examines the determinants of government expenditure in South Africa using annual data for the period from 1970 to 2014; and provides an overview of the South African government expenditure. The Johansen-Juselius co-integration test established that there is a long-run relationship between government expenditure and its determinants. The error correction model was used to examine the key determinants. The results of this study show that urbanisation rate, national income, poverty reduction; trade openness lagged one period and the wage rate significantly influence the size of government expenditure. Therefore, the study recommend that government create job opportunities; increase its expenditure in developing rural areas; and find ways to manage the public sector wage bill. The study concludes that population growth, inflation and trade openness in current period are not important in determining government expenditure in South Africa
Economics
M. Com. (Economics)

Submitted in fulfilment of Masters in Development Planning, Faculty of Engineering & the Built Environment, School of Architecture and Planning, University of the Witwatersrand, 2016
The purpose of the thesis is to assess municipal own sources of revenue in the Johannesburg Metropolitan Municipality. Section 229 of the Constitution of South Africa states that municipalities may impose rates on property and surcharges on fees for services provided by the municipality or on behalf of the municipality. The primary data obtained from the City of Johannesburg facilitated the assessment of property tax and user fees revenue performance of the municipality as well as the challenges in the administration of revenue. A case study approach was used and the data required was on assessment of property tax and user fees revenue performance of the municipality as well as the challenges in the administration of revenue. Data was therefore collected from the primary data sources.This research shed the light on challenges that the City of Johannesburg Metropolitan Municipality encounter in the process of tax rate and charges administration in order to raise enough revenue to cover the cost of service delivery. Findings in relation to revenue collection were based on the information obtained from a user’s survey, the department of revenue, head of property unit, MMC finance and the executive mayor. Amongst other challenges that affect the CoJ own source of revenue, is the issue of property valuation and billing system which is to allow the city to charges tax payers according to property market value. In addition, there is no proper line of communication between the city and the community about the necessity of property tax rates and fee charges. Hence, some members of local community are not fulfilling their property tax obligations because of poverty or by preference. Observations from the study indicates that practical difficulties related to tax base identification and the lack of human capacity contribute significantly to the underperformance of the property tax administration system across South Africa as a whole. The inadequate records on property information have contributed to the inefficiency of the property tax system since many taxable units are not known, and therefore, it becomes difficult for the taxing authorities to collect property tax. Consequently, the City of Johannesburg Metropolitan Municipality is unable to collect enough revenue to cover the cost of service delivery. In order to rectify these problems some of the measures recommended include the need to improve human capacity and the communication/collaboration between local community and the municipality.
MT2017

M. Tech. Cost and Management Accounting
This study analysed perceptions on the application of cost accounting in the budgeting process, a case of the City of Tshwane municipality. The focus was generally recognised costing techniques used. Employee perceptions were analysed to determine whether recognised costing techniques were being applied, and if so, were those costing techniques being efficiently and effectively applied. An analysis of the employee perceptions of the reliability of the currently implemented costing techniques for the preparation of budget estimates, together with the employees' perceptions of management's implementation and maintenance of the budget estimates as required by legislation governing municipal budgeting process was also carried out.

The aim of this research project was to investigate the impact of funding on the service delivery of the Information Technology Division in the Department of Finance, North West Province. A secondary related purpose of the study was to determine the existence and utilisation of a proper strategic plan in the Division of Information Technology. A Division or Programme without a proper strategy would not be in a position to compile a credible budget. Two different self-administered questionnaires were developed. The first questionnaire was a survey of all Information Technology staff members including high-ranking officials such as assistant directors, deputy directors and managers. The second questionnaire was directed to provincial departmental officials across various departments who were willing to take part in the study. Eight provincial departments were chosen and the sample represented a total population of twelve provincial departments in the North West Provincial government. In addition to the surveys, direct interviews were conducted in cases where the respondents were not able to complete questionnaires without assistance. Although the intention of the study was to determine the impact of funding on the service delivery of information technology Division in the Department of Finance, the overall findings revealed that the strategic plan, which was not well defined, was found as the major problem that impacted on the process of compiling a reasonable budget. This, in effect, had a greater impact on service delivery than the actual funding of the Division.
(MBA) North-West University, Mafikeng Campus, 2004

Following extensive research into mine health and safety fatalities by the Leon Commission in 1996, the Mining Qualifications Authority (MQA) was established as an organ of state. The study focuses on the relationship between strategic planning and budgeting and how well these concepts are implemented within the MQA. The study found that there is definite alignment between the budgeting and strategic planning processes of the MQA. The strategic planning process in the MQA is well-formulated through an annual strategic planning session. The strategy identified is that Board and Committee members with no financial management experience should attend the training course specifically developed by the University of South Africa (Unisa), namely “Roles of a board in the management of public entities” and the MQA should play a more central role in health and safety through the development of health and safety programmes aimed at reducing fatalities.
Thesis (M. Tech. (Public Management))

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of financial information. This study identified the challenges facing the public sector in the application of GRAP 101, specifically regarding the fair value accounting of biological assets. The successful implementation of GRAP 101 by a public entity, AsgiSA-EC, was used as a case study to clarify the fair value accounting challenges in the reporting of biological assets in the sector.
Business Management
M. Accounting Science

The dissertation reviewed "the causes of war debate in Africa, and its implications for African military expenditures" by levelling the argument of greed hypothesis as inconsistent with the pragmatic ground situation in Africa that can properly inform optimal decision-making. The arguments raised support the debunking of greed claim that opportunity to pillage state resources, supersedes issues of grievance as cause of civil war. This work discussed the major civil wars in Sub-Saharan Africa since 1990, the study raised concerns that, by taking stance with greed has the tendency to make traditional state security the utmost policy concern. That also provides cost benefit excuse for state actors to give milex priority over other social sectors in budget prioritizing. It is argued that greed does not offer the platform for durable peace pursuit. The dissertation then showed that grievance is consistent with causes of civil war in Africa due to its multifarious outlook of conflicts. Grievance hypothesis, is supported because it offers practically approach to pursue endurable conflict, and problem solving approach to conflict analysis in Africa. Grievance encourages a policy of milex reduction and encourages peacebuilding effort. The study concluded by saying that none of the debate grievance and that of greed's validity justify the heinous carnage and destruction involved in African civil wars. Therefore what compels leaders to find solution with violence as a result of opportunity not based on resource per se, but it also involves misplaced priority to find lasting solution to grievance issues. It also involves the opportunity to heroism based on distorted perception of power and lack of social education on appropriate means to conflict resolution, and lack of appropriate early warning mechanism and trivialization of conflict warnings as happened in ECOWAS, East-Central Africa. Nine recommendations suggested in the dissertation centres on the causes of new civil wars debates and policy; the study of cases of new civil wars in SSA; and on the influence of new civil wars debate on milex.
Thesis (M.Com.)-University of KwaZulu-Natal, Durban, 2007.

The thesis enticingly describes a synergetic mix of productivity related topics at macroeconomic level. It aims at whetting potential readers to understand in more insightful ways topics such as: (1) the use of human capital in sectoral growth; (2) the role played by rising public expenditures (health and education) in strengthening production activities; (3) the role played by disaggregation in improving models’ forecasting ability and policy guidance; etc. The current research constitutes a valuable tool for understanding and predicting a country’s overall economic behavior and the behavior of important industrial sectors. In the present study, lack of data on important variables at sectoral level led to the use of advanced econometric estimation methods such as the implied transfer function equations system. As cited in the thesis, the literature reports a set of interesting economic investigations in this field that have been successful in describing some of the features included in this study. However, this research not only enhances the theoretical discussion on the issue but also provides empirical evidence using South African data. It is anticipated that further use and development of the outcomes of this thesis will yield additional explanatory, predictive and policy-making results that will be useful to many. In addition to the usefulness of this thesis’ contribution to the body of knowledge, several suggestions for further improvement are considered. Most predominantly, the work presented in this thesis has been reported in two interrelated papers (chapters). In the first paper, a methodical discussion is provided on the use and the size of social ingredients estimated as the level of normalized human capital per capita together with the conditional convergence process applied to South African sectoral growth. In the second paper, the parameters obtained are embodied into a full-fledged Macroeconometric (Marshallian) Model employing South African economic sectors. In fact, the second paper goes beyond the simple discussion of a Disaggregated Macroeconometric Model. It provides a comprehensive analysis of the effects that freedom (Thatcher-like) reforms may induce to the South African economy.
Thesis (PhD)--University of Pretoria, 2009.
Economics
unrestricted

The purpose of the bulk infrastructure potential cost model is to provide a tool for planners to ensure the incorporation of bulk infrastructure cost considerations into the early, land suitability assessment phase of the integrated development planning process. In practice, infrastructure planning has generally tended to follow land use planning with infrastructure costs seeming to play no role in the generation of land use strategies. The output of the model is in the form of potential cost maps which facilitates the relative comparison of infrastructure costs for different density scenarios. Bulk engineering services infrastructure relating to water, sanitation and electricity have been included in the model. The theoretical underpinning of the model is threshold analysis. There are three essential elements of the bulk infrastructure cost model: threshold, density and cost. The manner in which the three pillars are incorporated into the model is through capacity analysis. The density levels set, convert into the number of additional person units required, which in turn translate into infrastructure capacity demand. Existing infrastructure network and facility design capacities are compared with current utilisation of infrastructure in order to quantify the capacity supply situation. The comparison of capacity demand with capacity supply determines whether or not additional infrastructure is required. If infrastructure is required, the required infrastructure investment is calculated. The resulting relative costs are mapped and incorporated into a wider land suitability assessment model to identify suitable land for low income residential development. The models are contextualised as Spatial Planning Support Systems, supporting a specific planning problem, with a strong spatial component, incorporating a multicriteria evaluation and cost model and being loosely-coupled with GIS. It is shown that although bulk infrastructure potential costs can be incorporated into the land suitability assessment process to enhance the land delivery decision making process, it is preferable to keep the cost analysis separate from the analysis of the more "softer" issues. Conclusion are made in relation to a number of key developmental issues: the sprawl/densification debate, land and housing policy issues, sustainability, integration, affordability and bulk services contribution rates.
Geography
D. (Philosophy)

South Africa started the Women’s Budget Initiative in 1995 as part of its commitment to meeting its gender equality objectives and gender mainstreaming. However, in later years, research has found that government Gender Responsive Budgeting or GRB initiatives in South Africa are either dormant or dead. There is a range of reasons for this and some of them are not directly related to gender budgets or even gender. Research has shown that perhaps the greatest weakness is the lack of advocacy. From the review of existing literature, it is clear that there is a need for strong alliances between key stakeholders, which are Parliament, non-governmental organisations, academics, United Nations and the media to sustain the momentum of the gender budget process. Capacity building and training are also important for budget officers, civil society, national and local parliamentarians, given the low level of skilled financial personnel in municipalities. The availability of adequate sex-disaggregated data is an important success factor for municipalities so that they can deliver services equitably to their communities. This research is exploratory in nature and focuses on assessing GRB in one of South Africa’s largest urban municipalities. It also reviewed the 2012/13 Integrated Development Plan through a focus on health, housing infrastructure, safety and security and education. These are some of the wellknown variables to ease the plight of the poor and are good quality of life indicators for men, women, boys and girls. The research method that has been used in this research is both qualitative and quantitative. This study has found that there is no clear co-coordinated plan for the implementation of GRB in this metropolitan municipality. The lack of resources is also seen as the main challenge to GRB in this metropolitan municipality.
Public Administration
M.P.A.

This study investigated the determinants of inflation in South Africa using quarterly data from 1970Q1 to 2015Q4. The study was motivated by recent trends in domestic inflation that has frequently been at the upper end of the target range of between 3% and 6% and the need to guide inflation related policy since 2008. These recent trends raised concerns regarding the effectiveness of the current monetary policy approach in responding to internal and external factors that are significant in determining domestic inflation. Using Error Correction Model (ECM) modelling techniques, empirical results revealed that inflation expectations, labour costs, government expenditure and import prices are positive determinants, while GDP and exchange rates are negative determinants of inflation. To achieve the macroeconomic policy objective of a stable and low inflation rate for South Africa, more emphasis should be placed on anchoring inflation expectations, which was found to be highly significant in determining inflation.
Economics
M. Com. (Economics)

This was a study which sought to investigate the perceptions and experiences of private health care providers in Mafikeng, North West Province about generic medicines. The escalating cost of medicine in South Africa and elsewhere in the world has necessitated government intervention to come up with strategies to make health care accessible and affordable to the majority of the people. In South Africa, the Medicine and Related Substances Control Amendment Act (Act I0I of 1965), was implemented in May 2003. The Act makes it compulsory for pharmacist to offer patients generic medicines, apart from exceptions listed by the Medical Control Council and, if substitution takes place, to inform the doctor. The study was a prospective, cross- sectional survey of private health care providers in the greater Mafikeng area using a self- administered structured questionnaire. Participants received a structured questionnaire by hand mail and were given the same time to complete it. The questionnaires were them collected from their respective rooms. The main outcome measures were age, level of education, current occupation/profession and their perception and experiences about generic medicines. The total number of respondents was thirty two (32) out of forty (40) private health care providers who received the copies of the questionnaires. One questionnaire was incompletely answered and was therefore excluded from the final analysis. Seven questionnaires were returned unanswered. Age ranged from 26 to 51 and all had one or two university degrees. On average, private health care providers in Mafikeng perceived generic medicines and patent medicines to be identical and bioequivalent. Majority of the respondents prescribed generic medicines as their first line of treatment and were aware of the mandatory generic substitution law. According to the respondents, the majority of patients were not well informed about generic medicines. Majority of respondents were satisfied with the safety, quality, performance characteristics, intended use and route of administration of generic medicines. There is a need for a common essential drug list that will be used by all medical aids schemes in South Africa, wider generic prescribing in both the public and private health sector, speeding up the process of manufacturing generics, health care providers complying fully with the mandatory generic substitution law, parallel importation of generic medicines when a need arises and a widespread promotional campaigns targeting mainly consumers and health professionals.
Mini dissertation (M.B.A. (Financial Man.) North-West University, Mafikeng Campus, 2004

This dissertation has shown that public procurement regulation takes place through regulatory documents that mainly underwent a name change and that the only changes are found in the reporting framework. The South African government identified public procurement as an active instrument to achieve social and economic goals. To provide substance to this realisation, public procurement was taken up in the Constitution of the Republic of South Africa 1996. The constitution prescribes a procurement system that is fair, equitable, transparent, competitive and cost-effective.
Public Administration & Management
M. Admin. (Public Administration)

This study examines the public debt, public debt service and economic growth nexus in Zambia, Zimbabwe and South Africa using time-series data from 1970 to 2017. This research provides empirical evidence to contribute, firstly, to the ongoing public policy debate regarding the dynamic relationship between public debt, public debt service and economic growth, and their causal relationship; and secondly, to the relative impact of domestic and foreign public debt on economic growth in the selected study countries. For this purpose, four empirical models were utilised and estimated using the Autoregressive Distributed Lag (ARDL) bounds to cointegration and the error correction ARDL-based causality test. Model 1 explored the impact of aggregate public debt on economic growth, while Model 2 investigated the relative impact of domestic and foreign public debt on economic growth. Model 3 examined the impact of public debt service on economic growth, whereas the causality between aggregate public debt and economic growth, and between public debt service and economic growth is tested in Model 4a and Model 4b, respectively. Results show that in Model 1, aggregate public debt has a positive impact on economic growth in Zambia but is negative in Zimbabwe and South Africa. In Model 2, domestic public debt negatively impacts economic growth in Zambia and Zimbabwe and positive impact in South Africa. In addition, foreign public debt has a positive impact on economic growth in Zambia and negative impact in Zimbabwe and South Africa. The results from Model 3 largely support a negative relationship between public debt service and economic growth in Zambia and Zimbabwe, and an insignificant relationship in South Africa. The causality results for Model 4a indicate that it is economic growth that drives public debt in all the study countries. Finally, no causal relationship between public debt service and economic growth was confirmed in all the study countries (Model 4b).
Economics
D. Phil. (Economics)