Browsing by Author "Lesch, Shanley William"

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    Assessing the maturity of financial management practices in the judicial inspectorate for correctional services
    (Stellenbosch : Stellenbosch University, 2021-12) Lesch, Shanley William; Burger, A. P. Johan; Stellenbosch University. Faculty of Economic and Management Sciences. School of Public Leadership.
    ENGLISH SUMMARY : Globally and in South Africa, there has been widespread debates on public financial management with a particular emphasis on financial accountability. These debates include the issue on how to improve the management of public funds and expenditure controls. The prescripts in the South African government provides a framework that requires the highest level of discipline of public finance management. Government departments see notable efforts in partnership with the National and Provincial Treasury, all of which encourage government institutions to secure a clean audit report. National Treasury assists government departments to improve financial management practices from a compliance level to a level that focuses on agility and continuous improvement. The Judicial Inspectorate for Correctional Services is the oversight body that oversees South Africa’s correctional system, mandated to inspect and report on the treatment of inmates. The Inspectorate delivers vital services to transform the correctional landscape in South Africa. The purpose of the study was to assess the appropriateness of financial management prescripts and to what extent the Judicial Inspectorate for Correctional Services comply with these prescripts. The study assessed the maturity of financial management practices in the Judicial Inspectorate for Correctional Services. In order to satisfy the objectives of this study, the normative imperatives are defined and the applicable legislation explored. Furthermore, the financial maturity assessment was based on the compliance criteria of the Financial Management Capability Maturity Model (FMCMM) of National Treasury through expert interviews. The findings indicate that the Inspectorate’s financial maturity is not at the “compliance” level in terms of the demarcated financial management practices. The compliance criteria was interrogated and discussed through an interpretation and analysis of the data. This study has practical significance and shed light on the challenges experienced in the Judicial Inspectorate for Correctional Services. Based on the findings, this study concludes with recommendations relevant to the assessment and also with more general recommendations on the demarcated areas. The financial maturity level sets a path that the Inspectorate can follow in order to progressively develop more sophisticated financial management practices and assist in developing actions plans to address deficient aspects.