Van Straaten, F. P.Laubscher, Laetitia HendrinaKroukamp, H. J.2015-09-022015-09-02Nov-07http://hdl.handle.net/11660/1127Thesis (Ph.D. (Public Management))--University of the Free State, 2007Afrikaans: Munisipaliteite in die Republiek van Suid-Afrika verkeer tans onder druk weens beweringe oor gebrekkige finansiële beheer en verantwoording wat aanleiding gee tot omvangryke korrupsie en finansiële wanbestuur met nadelige gevolge vir effektiewe en doeltreffende goedere- en dienslewering aan die ingesetenes. Derhalwe is dit van kardinale belang dat indringende aandag aan die bewerkstelliging van effektiewe en doeltreffende finansiële beheer en verantwoording by munisipaliteite geskenk sal word. Finansiële beheer en verantwoording is beslis een van die belangrikste faktore wat die sukses of mislukking van plaaslike regering in die Republiek van Suid-Afrika kan bepaal. Finansiële beheer en verantwoording dien as belangrike boustene vir ‘n demokrasie wat op effektiewe en doeltreffende munisipale regering en administrasie aanspraak wil maak. Finansiële beheer impliseer dat, op ‘n volgehoue wyse, ‘n wakende oog gehou moet word oor die wyse waarop geld bestee gaan word, bestee word en bestee is, met die oog op verslaggewing deur ‘n munisipale raad aan die ingesetenes van die betrokke dorp of stad. Om in staat te wees om rekenskap aan die ingesetenes te gee oor die handelinge van munisipale funksionarisse, is dit van kardinale belang dat ‘n raad voortreflike beheer oor die werksaamhede van die amptenare moet uitoefen. Voortreflike finansiële beheer en verantwoording sal bydra om ‘n positiewe gees van vertroue by die ingesetenes van ‘n dorp of stad tot gevolg te hê. Verantwoording dui inderdaad op ‘n verantwoordelikheid wat deur almal wat gesag uitoefen, aanvaar moet word. Dit impliseer dat rekenskap gegee moet word vir die wyse waarop die verantwoordelikheid wat opgelê is, aan uitvoering gegee word. Finansiële beheer en verantwoording by munisipaliteite het as vername doelstelling rekenskapgewing oor die besteding van geld in die openbaar. Die belastingbetaler moet byvoorbeeld in staat gestel word om te kan bepaal of die geld wat by wyse van begroting beskikbaar gestel is vir daardie doeleindes aangewend is en of die voortsetting van bepaalde goedere- en dienslewering in die lig van die skaarsheid van geld en die kompleksiteit van die behoeftes wat daarmee gepaard gaan, nog geregverdigd is. Statutêre finansiële beheer op plaaslike regeringsvlak bestaan uit twee komponente, te wete ‘n eksterne komponent (voorbereiding van begrotings; beheer oor lenings, besteding, inkomste en eksterne ouditering) en ‘n interne komponent (interne ouditering, verslaggewing, etiese gedragskodes en finansiële regulasies) waardeur bepaal kan word of geld vir goedgekeurde programme doeltreffend en effektief gespandeer word en of die plaaslike gemeenskap waarde-vir- geld vir hulle bydraes ontvang. Verskeie vraagstukke bemoeilik egter tans die uitoefening van effektiewe en doeltreffende finansiële beheer en verantwoording by munisipaliteite in die Republiek van Suid-Afrika. Hierdie vraagstukke sluit onder meer ‘n gebrek aan kundigheid, onvermoë om agterstallige skulde in te vorder, omvangryke korrupsie en buitensporige salarisse en bonusse in. Om hierdie vraagstukke te oorbrug, is dit noodsaaklik om as basiese vertrekpunt bepaalde etiese norme en waardes daar te stel. Etiek hou verband met die beoordeling van bepaalde vorme van menslike gedrag of besluite om te bepaal of dit wat onderneem word of wil word, reg of verkeerd, goed of sleg of aanvaarbaar of onaanvaarbaar vir die ingesetenes van die betrokke dorp of stad sal wees. Etiese gedrag en die vasklewing aan waardes kan munisipale raadslede en amptenare ontmoedig om by korrupte aktiwiteite by munisipaliteite betrokke te raak. ‘n Nuwe positiewe verwikkeling op plaaslike regeringsvlak in die Republiek van Suid-Afrika is die implementering van Munisipale Openbare Rekeninge Komitees in Gautengse munisipaliteite ten einde aanspreeklikheid op plaaslike regeringsvlak te kan afdwing. ‘n Munisipale Openbare Rekeninge Komitee is ‘n komitee van ‘n munisipale raad wat deur ‘n munisipale raad aangestel word om finansiële aangeleenthede te ondersoek en aan die raad oor hulle bevindinge verslag te doen. Die media kan ook ‘n noodsaaklike rol vervul in die funksies van hierdie komitee(s), aangesien hulle die ingesetenes op hoogte moet hou oor aangeleenthede wat deur die komitee(s) ondersoek word. Die effektiewe en doeltreffende toepassing van finansiële beheermaatreëls en die afdwing van openbare verantwoording kan egter die voorvalle van korrupsie en finansiële wanbestuur by munisipaliteite aansienlik verminder. Dit dien derhalwe as ‘n waarborg vir voortreflike munisipale finansiële bestuur en kan sodoende bydra om die openbare belang te bevorder – die fundamentele doelwit van demokratiese plaaslike regering en bestuur.English: At present municipalities in the Republic of South Africa are under pressure as a result of poor financial control and accountability that give cause to extensive corruption and financial mismanagement with the subsequent detrimental consequences for effective and efficient rendering of goods and services to the inhabitants. Hence, it is of the utmost importance that serious attention be given to the implementation of effective and efficient financial control and accountability at municipalities. Financial control and responsibility are definitely of the utmost importance in determining either the success or failure of local government in the Republic of South Africa. Financial control and accountability serve as important building blocks for a democratic dispensation relying on effective and efficient municipal government and administration. It is imperative that financial control should take place continuously and that a guiding and guarding hand should be held upon the manner in which money is spent or has been spent. This must then be reported to the municipal council who in turn must report to the inhabitants of the municipality. In order to account to the inhabitants regarding the functions and activities of municipal officials it is of vital importance that a council should execute sound control over the activities of its officials. Sound financial management will enhance a positive attitude and trust among the inhabitants towards the council. Accountability is in fact a responsibility that has to be accepted by everyone who has come into a position of authority. This implies that accountability has to be accepted in the manner of which the acquired responsibility is executed. The inherent aim of financial management at municipalities is to account for expenditure in public. The taxpayer has to be in a position to determine whether the money as appropriated in the budget has been used for that specific purpose. This purpose should be for the service rendering of particular goods and services bearing in mind the scarcity of funds and the complexity of needs. Statutory financial control at the sphere of local government consists of two components, viz. an external component (preparation of the budget, control over loans, expenditure, revenue, and external auditing) and an internal component (internal auditing, reporting, ethical conduct, and financial regulations). By means of these, it can be determined whether funds for approved programmes have been spent effectively and efficiently and whether the local community has received value for money. Several issues exist that can make it more difficult for the effective and efficient financial management at municipalities in the Republic of South Africa. These issues inter alia, include a lack of expertise, inability to collect arrear debt, extensive corruption, and exorbitant salaries and bonuses. In order to eliminate these issues it is necessary to create a basic set of ethical principles and values. Ethics is linked to the evaluation of specific forms of human behaviour or decisions that determine what is right or wrong, good or bad, or acceptable or not acceptable for the inhabitants of a particular municipality. Ethical conduct and the acceptance of proper values can prohibit municipal councillors and officials to be attracted to corrupt activities. A new positive development at the local government sphere is the implementation of Municipal Public Accounts Committees at municipalities in Gauteng. This body will enforce accountability at the local government sphere. A Municipal Public Accounts Committee is a committee of the municipal council that is appointed by the council to investigate financial issues and to report to the council. The media can also play an important role with the functions of this committee as it will keep the inhabitants informed about issues investigated by the committee. The effective and efficient enforcement of financial control measures of public accountability can ameliorate the occurrence of corruption and financial mismanagement at municipalities. This surely serves as a guarantee for excellent municipal financial management and can add to the public opinion and interest – the fundamental objectives of a democratic local government and management. The execution of proper financial control over municipal finances in order to enforce accountability at local municipalities to avoid maladministration and corruption and to contribute towards efficiency and effectiveness at local government level in the Republic of South Africa.afLocal government -- South Africa -- Free State -- FinanceFinance Public -- South Africa -- Free StatePublic administration -- South Africa -- Free StateThesisUniversity of the Free State