Masters Degrees (School of Public Leadership)

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Browsing Masters Degrees (School of Public Leadership) by Subject "Accounting -- Practice -- Boland (South Africa)"

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    mSCOA : challenges of intergovernmental relations within cooperative government : a case study of Langeberg Municipality in the Western Cape
    (Stellenbosch : Stellenbosch University, 2020-03) Brown, Bradley; Mortimer, Len; Stellenbosch University. Faculty of Economic and Management Sciences. School of Public Leadership.
    ENGLISH SUMMARY : Local government in South Africa faces many challenges since it was established as an independent sphere of government in 1996. This study investigates the challenges of intergovernmental relations within cooperative government with the implementation of the regulations on the municipal Standard Chart of Accounts (mSCOA), using Langeberg Municipality in the Western Cape as a case study. The aim of the study is to: discuss the framework for intergovernmental relations and cooperative government between the three spheres of government in ensuring compliance with the mSCOA regulations; examine the theory on mSCOA, including the regulatory framework and legislative prescripts; assess the level of mSCOA compliance achieved by Langeberg Municipality; and provide an overview of the financial governance and performance of the municipality. The study further assesses the perception of senior management within Langeberg Municipality on intergovernmental relations with the implementation of the mSCOA regulations, as well as the view of the Western Cape Provincial Treasury on what constitutes mSCOA compliance. The study shows that although local government is an independent sphere of government, it is still supervised by the provincial and national government due to the interrelatedness of the three spheres of government. In addition, South African municipalities differ in terms of categorisation and capacity, and many find themselves in a position of financial distress; nonetheless, national government did not follow a phased approach in the implementation of the mSCOA regulations. Furthermore, the study reveals that intergovernmental relations are still centrally driven from the national government in the post-1994 dispensation. Finally, the study offers recommendations on intergovernmental relations to achieve and enhance cooperative governance between the three spheres of government for the future implementation of financial management reforms in municipalities.