Local government finance : a comparative study
CITATION: Brand, D. 2016. Local government finance: A Comparative Study. Stellenbosch: SUN MeDIA. doi:10.18820/9781920689988.
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ENGLISH SUMMARY : Introduction: In a multi-sphere system of government, such as the constitutional system in South Africa which is characterised by cooperative government, effective financial intergovernmental relations are essential for the effective functioning of the whole constitutional system. Financial constitutional law inter alia includes the actual allocation of functions and financial resources to the three spheres of government, equalisation measures, policy issues relating to financial intergovernmental relations, as well as governance issues. After two decades of constitutional democracy in South Africa, various aspects of the financial intergovernmental relations system are in the spotlight. Annual reports from the Auditor-General, regular newspaper reports and political debates in different legislatures confirm the bad state of affairs in many municipalities, various provinces and national government departments. It is in local government in particular that the consequences of a range of problems relating to the finances of municipalities are often quite visible since it translates into bad or no service delivery. This publication is thus focused on the local government finance model, but reference will also be made to the rest of the system of financial intergovernmental relations where relevant.