| 000 -LEADER |
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| fixed length control field |
01849pab a2200217 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180718b2009 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Graves, Nigel |
| 245 ## - TITLE STATEMENT |
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| Title |
Local government reform in South Africa: an analysis of financial management legislative compliance by municipalities |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2009 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
p.387-414. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
|---|
| Dates of publication and/or sequential designation |
Dec |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
South African local government has undergone radical transformation. The reform process included a local government financial management best-practice technical assistance programme (MEMTAP) targeting financial management and especially budget quality reform. Dollery and Graves (2009) earlier examined the efficacy of the South African National Treasury (NT's) municipal budget funding compliance technique for measuring adherence to the Municipal Finance Management Act's (MFMA) budget funding requirements using a single metropolitan municipality case study. This article further evaluates the robustness and validity of the funding compliance instrument as a reform performance measurement tool by comparing the results of four geographically and demographically different municipalities. Also introduced is a performance `trend' instrument similar to a `Likert scale' for comparing municipal performance. Optimal tax revenue theory is invoked to examine this key revenue variable for producing a complaint budget. The article finds the `budget funding' reform component of the Best-Practice Technical Assistance (BPTA) programme presently ineffective and unsustainable. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public finance - South Africa |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Administrative reform - South Africa |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Local government - South Africa |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Local government |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Dollery, Brian |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Public Administration and Development |
| 908 ## - PUT COMMAND PARAMETER (RLIN) |
|---|
| Put command parameter |
N |
| 909 ## - |
|---|
| -- |
85564 |
