South Africa’s Municipal Financial Management Patterns from 2016 – 2021

Year 2023, , 101 - 120, 26.12.2023

Brad Bell , Daniel Govender

https://doi.org/10.25069/spmj.1265896

Abstract

This paper begins by critically interrogating both the establishment phase (1995 – 2006) and the decline phase (2006 – 2016) of the post-apartheid system of modern local government in South Africa. This study then investigates whether a combination of social, political and legal changes that occurred around 2018 were sufficient to influence the performance of the Fourth Local Government Administration (2016 – 2021) in terms of its pattern of financial management and service delivery over its five-year term of office. This is done to determine if the Fourth Administration continued, arrested, or turned around the decline phase of local government.Following a quantitative approach, this study aggregates secondary data from a series of reports from the Auditor-General of South Africa relating to two indicators, namely audit outcomes and patterns of unauthorised, irregular, and fruitless and wasteful expenditure, as well as year-end budget deficits, for approximately 300 municipalities and municipal entities over the full five-year period of the Fourth Local Government Administration’s term of office. Analysis of this data using Pearson’s chi-squared statistic together with Cramer’s V, shows no significant changes in either indicator over these five years. Noting that this is neither a decline nor improvement, the role of the Fourth Local Government Administration as a slow turning point is discussed, together with recommendations for the new Fifth Local Government Administration.

Keywords

Financial management, Local government, Public administration, Service delivery, South African Municipalities

South Africa’s Municipal Financial Management Patterns from 2016 – 2021

Abstract

Bu makale, Güney Afrika'daki apartheid sonrası modern yerel yönetim sisteminin hem kuruluş aşamasını (1995 – 2006) hem de düşüş aşamasını (2006 – 2016) eleştirel bir şekilde sorgulayarak başlamaktadır. Bu çalışma daha sonra, 2018 civarında meydana gelen sosyal, politik ve yasal değişikliklerin bir kombinasyonunun, Beşinci Dönemdeki mali yönetim ve hizmet sunumu modeli açısından Dördüncü Yerel Yönetim İdaresinin (2016 – 2021) performansını etkilemek için yeterli olup olmadığını araştırmaktadır. yıllık görev süresi. Bu, Dördüncü İdarenin devam edip etmediğini, tutuklanıp tutuklanmadığını veya yerel yönetimin gerileme aşamasını tersine çevirip çevirmediğini belirlemek için yapılır. Nicel bir yaklaşımın ardından bu çalışma, Güney Afrika Baş Denetçisinin denetim sonuçları ve izinsiz, düzensiz, sonuçsuz ve savurgan harcama kalıpları ve yılsonu olmak üzere iki göstergeyle ilgili bir dizi raporundan ikincil verileri toplar. Dördüncü Yerel Yönetim İdaresi'nin beş yıllık görev süresinin tamamı boyunca yaklaşık 300 belediye ve belediye birimi için bütçe açıkları. Bu verilerin Cramer's V ile birlikte Pearson ki-kare istatistiği kullanılarak analizi, bu beş yıl boyunca hiçbir göstergede önemli bir değişiklik göstermez. Bunun ne bir gerileme ne de bir gelişme olduğu kaydedilerek, Dördüncü Yerel Yönetim İdaresi'nin yavaş bir dönüm noktası olarak rolü ve yeni Beşinci Yerel Yönetim için öneriler tartışılıyor.

Keywords

Mali yönetim, Yerel yönetim, Kamu yönetimi, Hizmet sunumu, Güney Afrika Belediyeleri

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