mSCOA : challenges of intergovernmental relations within cooperative government : a case study of Langeberg Municipality in the Western Cape

Brown, Bradley (2020-03)

Thesis (MPA)--Stellenbosch University, 2020.

Thesis

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.

AFRIKAANSE OPSOMMING : Plaaslike regering ondervind vele uitdagings sedert dit in 1996 as ‘n onafhanklike regeringsfeer gevestig is. Hierdie studie ondersoek die uitdagings wat die implementering van die regulasies op die munisipale Standaard-tabel van Rekeninge (mSCOA) aan interregeringsverhoudinge binne samewerkende regering stel. Langeberg Munisipaliteit in die Wes-Kaap word as gevallestudie gebruik. Die doel met hierdie studie is om: die raamwerk vir interregeringsverhoudinge en samewerkende regering tussen die drie regeringsfere te bespreek ten einde die nakoming van mSCOA regulasies te verseker; die teorie van mSCOA, insluitend die regulerende raamwerk en wetgewende voorskrifte, te ondersoek; die vlak van nakoming van die mSCOA regulasies van Langeberg Munisipaliteit te evalueer; en ‘n oorsig van die finansiële bestuur en optrede van die munisipaliteit te gee. Verder evalueer die studie die persepsie van Langeberg Munisipaliteit se senior bestuur van interregeringsverhoudinge met die implementering van die mSCOA regulasies, sowel as die Wes-Kaapse Provinsiale Tesourie se opinie oor wat mSCOA nakoming behels. Die studie toon dat alhoewel plaaslike regering ‘n onafhanklike regeringsfeer is, toesig steeds as gevolg van die onderlinge verband tussen die drie regeringsfere deur provinsiale en nasionale regering uitgeoefen word. Verder verskil Suid-Afrikaanse munisipaliteite onderling in terme van kategorisering en kapasiteit, en baie munisipaliteite bevind hulself in ‘n posisie van finansiële nood. Ten spyte hiervan het die nasionale regering nie ‘n gefaseerde benadering ten opsigte van die implementering van die mSCOA regulasies gevolg nie. Die studie wys ook dat interregeringsverhoudinge sedert 1994 steeds sentraal deur die nasionale regering gedryf word. Ten slotte bied die studie aanbevelings oor interregeringsverhoudinge aan wat daarop gemik is om samewerkende regering tussen die drie regeringsfere te bewerkstellig en te verbeter vir die toekomstige implementering van finansiële bestuurshervormings binne munisipaliteite.

Please refer to this item in SUNScholar by using the following persistent URL: http://hdl.handle.net/10019.1/108249
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