Assessing the maturity of financial management practices in the judicial inspectorate for correctional services
| dc.contributor.advisor | Burger, A. P. Johan | en_ZA |
| dc.contributor.author | Lesch, Shanley William | en_ZA |
| dc.contributor.other | Stellenbosch University. Faculty of Economic and Management Sciences. School of Public Leadership. | en_ZA |
| dc.date.accessioned | 2021-12-07T14:04:48Z | |
| dc.date.accessioned | 2021-12-22T14:33:20Z | |
| dc.date.available | 2021-12-07T14:04:48Z | |
| dc.date.available | 2021-12-22T14:33:20Z | |
| dc.date.issued | 2021-12 | |
| dc.description | Thesis (MPA)--Stellenbosch University, 2021. | en_ZA |
| dc.description.abstract | 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. | en_ZA |
| dc.description.abstract | AFRIKAANSE OPSOMMING : Wêreldwyd en in Suid-Afrika is daar debatvoering oor publieke finansiële bestuur met die klem op finansiële aanspreeklikheid. Hierdie debatvoering sluit in kwessies rondom die verbetering van die bestuur- en beheer van publieke fondse en uitgawes. Die wetlike voorskrifte in Suid-Afrika bied 'n raamwerk vir finansiële bestuurspraktyke, wat die hoogste vlak van dissipline van openbare finansiële bestuur vereis. Staatsdepartemente sien aansienlike pogings wat die samewerking met die Nasionale- en Provinsiale Tesourie teweeg bring. Dit moedig alle regeringsinstellings aan om 'n skoon ouditverslag te bekom. Die Nasionale Tesourie help regeringsdepartemente om die vlak van finansiële bestuurspraktyke te bevorder vanaf ‘n voldoeningsvlak tot 'n vlak wat fokus op begrip en deurlopende verbetering. Die Geregtelike Inspektoraat vir Korrektiewe Dienste is die toesighoudende liggaam in die Suid Afrikaanse korrektiewe stelsel met die mandaat om inspeksie te lewer en te raporteer oor die behandeling van gevangenes. Die Geregtelike Inspektoraat vir Korrektiewe Dienste lewer belangrike dienste om die korrektiewe landskap in Suid-Afrika te omskep. Die doel van die studie was om die toepaslikheid- en nakoming aan finansiële voorskrifte binne die Geregtelike Inspektoraat vir Korrektiewe Dienste te assesseer. Die assessering van finansiële volwassenheid is gebaseer op die voldoeningskriteria volgens die Finansiële Bestuursvermoë-volwassenheidsmodel (FMCMM) van die Nasionale Tesourie deur middel van onderhoudvoering met kenners in die veld. Daar is gevind dat die finansiële volwassenheid van die Inspektoraat tans nie op die “nakomingsvlak”, in terme van die omskrywende finansiële bestuurspraktyke, is nie. Die voldoeningskriteria word ondersoek en bespreek deur die interpretasie en ontleding van die data. Die studie bied praktiese betekenis en lê klem op die uitdagings wat ervaar word deur die Geregtelike Inspektoraat vir Korrektiewe Dienste. Op grond van die bevindings word hierdie studie afgesluit met aanbevelings relevant tot die assessering en ook met meer algemene aanbevelings. Die finansiële volwassenheidsvlak dien as ‘n verwyssing vir die Inspektoraat om geleidelik meer gesofistikeerde finansiële bestuurspraktyke te ontwikkel en te help met die ontwikkeling van aksieplanne om gebrekkige aspekte aan te spreek. | af_ZA |
| dc.description.version | Masters | |
| dc.format.extent | xii, 177 pages ; illustrations, includes annexures | |
| dc.identifier.uri | http://hdl.handle.net/10019.1/123988 | |
| dc.language.iso | en_ZA | en_ZA |
| dc.publisher | Stellenbosch : Stellenbosch University | |
| dc.rights.holder | Stellenbosch University | |
| dc.subject | Finance, Public -- Management -- South Africa | en_ZA |
| dc.subject | Government business enterprises -- Finance -- Practice -- South Africa | en_ZA |
| dc.subject | South Africa. Judicial Inspectorate for Correctional Services | en_ZA |
| dc.subject | UCTD | |
| dc.title | Assessing the maturity of financial management practices in the judicial inspectorate for correctional services | en_ZA |
| dc.type | Thesis | en_ZA |