Utilisation of the Auditor-General's reports in improving the audit outcomes at selected municipalities within Amathole District Municipality (2006- 2015)
- Kwaza, Makhosandile Hercules
- Authors: Kwaza, Makhosandile Hercules
- Date: 2017
- Subjects: Auditing -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10353/1664 , vital:27540
- Description: Amathole District Municipality has for the past five consecutive years been receiving an unqualified audit opinion from the AGSA. This has been the trend, despite the commitment made by the Executive Mayor in April 2012 to the then Auditor-General, Mr Nombembe, that the leadership of the municipality would deliver a clean audit outcome by 30 June 2013. This scenario is replicated in the local municipalities within the district. Two of the district municipalities have for the past three consecutive years been receiving a disclaimer audit opinion. In one of the municipalities, this trend changed; and this municipality received an unqualified audit opinion for two consecutive years; while in the third year, it received a qualified audit opinion. The stagnation and regression in the audit outcomes of these municipalities may be as a result of either the non-implementation of audit-action plans to address the previous year’s audit findings; or there could be other factors resulting in the above scenario. The main objective of this study is to investigate whether the utilisation of the Auditor-General’s reports improve the audit outcomes in selected municipalities within Amathole District Municipality for the period 01 July 2006 to 30 June 2015.
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- Authors: Kwaza, Makhosandile Hercules
- Date: 2017
- Subjects: Auditing -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10353/1664 , vital:27540
- Description: Amathole District Municipality has for the past five consecutive years been receiving an unqualified audit opinion from the AGSA. This has been the trend, despite the commitment made by the Executive Mayor in April 2012 to the then Auditor-General, Mr Nombembe, that the leadership of the municipality would deliver a clean audit outcome by 30 June 2013. This scenario is replicated in the local municipalities within the district. Two of the district municipalities have for the past three consecutive years been receiving a disclaimer audit opinion. In one of the municipalities, this trend changed; and this municipality received an unqualified audit opinion for two consecutive years; while in the third year, it received a qualified audit opinion. The stagnation and regression in the audit outcomes of these municipalities may be as a result of either the non-implementation of audit-action plans to address the previous year’s audit findings; or there could be other factors resulting in the above scenario. The main objective of this study is to investigate whether the utilisation of the Auditor-General’s reports improve the audit outcomes in selected municipalities within Amathole District Municipality for the period 01 July 2006 to 30 June 2015.
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An assessment of the budgeting system in the Eastern Cape Department of Health to ensure effective and efficient health care service delivery
- Authors: Mangwanya, Maonei Gladys
- Date: 2016
- Subjects: Health services administration -- South Africa -- Eastern Cape Government spending policy -- South Africa -- Eastern Cape Health facilities -- Finance , Finance, Public -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/2061 , vital:27603
- Description: The National Department of Health is the executive department of the South African government which is assigned to the national health issues of the country. This research was however aimed specifically on the budgeting process within the Eastern Cape Provincial Department of Health. This was provisioned by assessing the significance of the budgeting system and its correlation to efficient and effective healthcare service delivery. The aim of the research was to highlight on how policies have an effect on the budgeting system at the provincial level, considering the provincial health department is responsible for the provision of publicly funded health services. This research assessed the budgeting system in the Eastern Cape Department of Health in an attempt to propagate effective and efficient health service delivery for the general citizenry. This was a qualitative study design which harnessed the merits of secondary data as the main code of the research design which enabled the comprehension of the budgeting system in the Eastern Cape Department of Health. Data was analysed using thematic analysis to examine the distinctive themes and sub-themes identified from within the reviewed literature. The Eastern Cape Province is succumbing to insufficient funding at provincial level and this has a clear-cut reflection on the administration of services within respective departments, particularly the Health Department. This is despite the fact that the Public Finance Management Act, 1999 promotes the objectives of good financial management aimed at maximizing service delivery through the effective use of the limited resources. Resultantly it was fundamental to comprehend on the issues underpinning the scope of budget reporting as well as budget accountability and the effect it has on service delivery in the Eastern Cape Department of Health. Recommendations were thus given based on the discussed and derived themes to ensure that there is an appropriate budgeting system to ensure efficient and effective provision of health care services in the Eastern Cape Department of Health.
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- Authors: Mangwanya, Maonei Gladys
- Date: 2016
- Subjects: Health services administration -- South Africa -- Eastern Cape Government spending policy -- South Africa -- Eastern Cape Health facilities -- Finance , Finance, Public -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/2061 , vital:27603
- Description: The National Department of Health is the executive department of the South African government which is assigned to the national health issues of the country. This research was however aimed specifically on the budgeting process within the Eastern Cape Provincial Department of Health. This was provisioned by assessing the significance of the budgeting system and its correlation to efficient and effective healthcare service delivery. The aim of the research was to highlight on how policies have an effect on the budgeting system at the provincial level, considering the provincial health department is responsible for the provision of publicly funded health services. This research assessed the budgeting system in the Eastern Cape Department of Health in an attempt to propagate effective and efficient health service delivery for the general citizenry. This was a qualitative study design which harnessed the merits of secondary data as the main code of the research design which enabled the comprehension of the budgeting system in the Eastern Cape Department of Health. Data was analysed using thematic analysis to examine the distinctive themes and sub-themes identified from within the reviewed literature. The Eastern Cape Province is succumbing to insufficient funding at provincial level and this has a clear-cut reflection on the administration of services within respective departments, particularly the Health Department. This is despite the fact that the Public Finance Management Act, 1999 promotes the objectives of good financial management aimed at maximizing service delivery through the effective use of the limited resources. Resultantly it was fundamental to comprehend on the issues underpinning the scope of budget reporting as well as budget accountability and the effect it has on service delivery in the Eastern Cape Department of Health. Recommendations were thus given based on the discussed and derived themes to ensure that there is an appropriate budgeting system to ensure efficient and effective provision of health care services in the Eastern Cape Department of Health.
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A critical analysis of the applicability of King III in the local government sphere: a case of the Buffalo City Metropolitan Municipality in the Eastern Cape from 2009-2011
- Mawonga, Thembinkosi Arthwell
- Authors: Mawonga, Thembinkosi Arthwell
- Date: 2012
- Subjects: Local government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11628 , http://hdl.handle.net/10353/d1001236 , Local government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape
- Description: The purpose of this mini-dissertation is to investigate the applicability of the King III in local government sphere, as well as to evaluate the impact it is likely to have if its principles and recommendations were to be fully implemented. Local government has been plagued by very serious challenges of poor service delivery and this has been attributed, in the main, to a lack of adequate resources to address backlogs and maintain existing infrastructure. it is therefore very important that all resources are harnessed and channelled to where they are most need, in service delivery. The investigation of the systems and procedures that are in place to ensure prudent financial management and accountability is a worthwhile study. the BMC, is one of two economic hubs of the Eastern Cape. The mini dissertation commences with assessment of governance arrangements that are in place at the BMC against the minimum standards proposed by the King III. It explores the full range of principles proposed in the codes and compares that to practices and procedures at BMC. To avoid a long winded discussion because the principles are close to ten in number; these have been combined and formulated into four broad themes. A consolidated discussion on manifestations on bad governance or poor adherence to good governance in the public sector is discussed in detail. Finally, the impact of various initiatives currently being pursued to promote good governance will be examined, key lessons will be drawn and recommendations for further studies will be made.
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- Authors: Mawonga, Thembinkosi Arthwell
- Date: 2012
- Subjects: Local government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11628 , http://hdl.handle.net/10353/d1001236 , Local government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape
- Description: The purpose of this mini-dissertation is to investigate the applicability of the King III in local government sphere, as well as to evaluate the impact it is likely to have if its principles and recommendations were to be fully implemented. Local government has been plagued by very serious challenges of poor service delivery and this has been attributed, in the main, to a lack of adequate resources to address backlogs and maintain existing infrastructure. it is therefore very important that all resources are harnessed and channelled to where they are most need, in service delivery. The investigation of the systems and procedures that are in place to ensure prudent financial management and accountability is a worthwhile study. the BMC, is one of two economic hubs of the Eastern Cape. The mini dissertation commences with assessment of governance arrangements that are in place at the BMC against the minimum standards proposed by the King III. It explores the full range of principles proposed in the codes and compares that to practices and procedures at BMC. To avoid a long winded discussion because the principles are close to ten in number; these have been combined and formulated into four broad themes. A consolidated discussion on manifestations on bad governance or poor adherence to good governance in the public sector is discussed in detail. Finally, the impact of various initiatives currently being pursued to promote good governance will be examined, key lessons will be drawn and recommendations for further studies will be made.
- Full Text:
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