Investigating ways to limit wasteful expenditure due to punitive property taxes on Gauteng hospitals
- Authors: Molotsi, Obed Lucas
- Date: 2024-04
- Subjects: Real property tax -- South Africa -- Gauteng , Real property -- Valuation -- South Africa -- Gauteng , Finance, Public -- Law and legislation -- South Africa -- Gauteng , Financial management
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/64705 , vital:73863
- Description: The PFMA defines fruitless and wasteful expenditure as an expenditure made in vain, and it states that had reasonable care been exercised, such expenditure would and should have been avoided. Among the various forms of wasteful expenditure, the AGSA (AG, 2021) report lists the payment of penalties, or of interest accruing because of late or non-payments, and debt incurred. These expenditures are prevalent in social cluster infrastructure projects, and the waste is attributed to poor planning, weak internal control measures, and lack of oversight on contracts. The Local Municipal Property Act 6 of 2004 (SA Government, 2004) empowers municipalities to develop a land administration process to enforce compliance with land use management schemes, which often is referred to as the steps to be taken to avoid the illegal use of land. The illegal use of land arises when a property owner fails to comply with the provisions of the land scheme, and when the land owner fails to comply with the requirements set out in notices issued in terms of the land use scheme. Illegal land uses arise when property exchanges hands between government departments (vesting), resulting in a change of use. This then leads to a failure by the property owner to update the conditions and property information that should have been in line with the changes enacted in the land use schemes in the asset register. The objective of this research was to investigate ways and the process the Provincial Government of Gauteng should put in place to limit wasteful expenditure and the payment of administrative penalties, or mounting property taxes based on the punitive tariff as the result of engaging in illegal land use. Such illegal land use occurred because the new property owner failed to update the property information and conditions. Based on the data collected through semi-structured interviews, questionnaires administered to a sample completed by the study’s participants, and the secondary research process that included the review of official policy documents, qualitative, and quantitative analysis were performed to achieve important findings of this study. Zoning applies to land with cadastral boundaries, implying that zoning is only applicable to surveyed land. Zones are depicted on the zone scheme maps, and these have the aim to inform land owners of potential development rights that are stipulated in the land use management schemes. Zoning forms the basis for property valuations and property tax (rates) calculation purposes. The other factor used in the calculation of the rate is the value of the rateable properties registered in the valuation roll. Every five years, a new valuation roll is published for review before the adoption by the various municipalities’ councils. The setting of tariffs is informed by the budget requirements of the municipalities to enable them to finance or deliver municipal services. The tariff scales are determined in line with the land use categories. Municipalities publish the tariffs yearly, after the adoption of the budget by the municipalities’ councils. The remedies available to municipalities is levying a punitive rate to try to change the owner’s land use and move it from unauthorised/illegal use of the land outside the category of use to an updated, legal use. The research findings indicate that the Gauteng Provincial Government’s relevant department lacks the necessary structures and processes to monitor changes in the bylaws or land use schemes of municipalities, and the payment of property rates does not hold any strategic importance in the management of properties. The department did not have a system or process in place to review the valuation roll, or to monitor the annual tariff rate adjustments. Therefore, the present research recommends several measures the department will have to implement to limit wasteful and fruitless expenditure regarding property rate payments. , Thesis (MSc) -- Faculty of Engineering, the Built Environment and Technology, School of Built Environment and Civil Engineering, 2024
- Full Text:
- Date Issued: 2024-04
Investigating ways to limit wasteful expenditure due to punitive property taxes on Gauteng hospitals
- Authors: Molotsi, Obed Lucas
- Date: 2024-04
- Subjects: Real property tax -- South Africa -- Gauteng , Real property -- Valuation -- South Africa -- Gauteng , Finance, Public -- Law and legislation -- South Africa -- Gauteng , Financial management
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/64705 , vital:73863
- Description: The PFMA defines fruitless and wasteful expenditure as an expenditure made in vain, and it states that had reasonable care been exercised, such expenditure would and should have been avoided. Among the various forms of wasteful expenditure, the AGSA (AG, 2021) report lists the payment of penalties, or of interest accruing because of late or non-payments, and debt incurred. These expenditures are prevalent in social cluster infrastructure projects, and the waste is attributed to poor planning, weak internal control measures, and lack of oversight on contracts. The Local Municipal Property Act 6 of 2004 (SA Government, 2004) empowers municipalities to develop a land administration process to enforce compliance with land use management schemes, which often is referred to as the steps to be taken to avoid the illegal use of land. The illegal use of land arises when a property owner fails to comply with the provisions of the land scheme, and when the land owner fails to comply with the requirements set out in notices issued in terms of the land use scheme. Illegal land uses arise when property exchanges hands between government departments (vesting), resulting in a change of use. This then leads to a failure by the property owner to update the conditions and property information that should have been in line with the changes enacted in the land use schemes in the asset register. The objective of this research was to investigate ways and the process the Provincial Government of Gauteng should put in place to limit wasteful expenditure and the payment of administrative penalties, or mounting property taxes based on the punitive tariff as the result of engaging in illegal land use. Such illegal land use occurred because the new property owner failed to update the property information and conditions. Based on the data collected through semi-structured interviews, questionnaires administered to a sample completed by the study’s participants, and the secondary research process that included the review of official policy documents, qualitative, and quantitative analysis were performed to achieve important findings of this study. Zoning applies to land with cadastral boundaries, implying that zoning is only applicable to surveyed land. Zones are depicted on the zone scheme maps, and these have the aim to inform land owners of potential development rights that are stipulated in the land use management schemes. Zoning forms the basis for property valuations and property tax (rates) calculation purposes. The other factor used in the calculation of the rate is the value of the rateable properties registered in the valuation roll. Every five years, a new valuation roll is published for review before the adoption by the various municipalities’ councils. The setting of tariffs is informed by the budget requirements of the municipalities to enable them to finance or deliver municipal services. The tariff scales are determined in line with the land use categories. Municipalities publish the tariffs yearly, after the adoption of the budget by the municipalities’ councils. The remedies available to municipalities is levying a punitive rate to try to change the owner’s land use and move it from unauthorised/illegal use of the land outside the category of use to an updated, legal use. The research findings indicate that the Gauteng Provincial Government’s relevant department lacks the necessary structures and processes to monitor changes in the bylaws or land use schemes of municipalities, and the payment of property rates does not hold any strategic importance in the management of properties. The department did not have a system or process in place to review the valuation roll, or to monitor the annual tariff rate adjustments. Therefore, the present research recommends several measures the department will have to implement to limit wasteful and fruitless expenditure regarding property rate payments. , Thesis (MSc) -- Faculty of Engineering, the Built Environment and Technology, School of Built Environment and Civil Engineering, 2024
- Full Text:
- Date Issued: 2024-04
Improved service delivery through financial management mechanisms: a case of O. R Tambo District Municipality
- Dunywa, Petronella Andiswa Xoliswa
- Authors: Dunywa, Petronella Andiswa Xoliswa
- Date: 2023-12
- Subjects: Financial management , Finance, Public -- South Africa -- Eastern Cape , Corporations -- Finance
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/65589 , vital:74199
- Description: The study investigated how effective and efficient financial management mechanisms can lead to improved service delivery in the O. R Tambo District Municipality. The study targeted the political leadership, senior and middle management, and key Budget and Treasury Office (BTO) personnel. The non-probability sampling method was used in the study with semi structured interviews conducted on a seventy-one sample size. The results of the interviews were analysed and pointed to the importance of sound financial management systems being critical to enhancing service delivery in the O. R Tambo District. The levels of understanding the role of financial management systems in municipalities differed across levels of authority but there was a general consensus of how effective and efficient financial management mechanisms affect service delivery. In conclusions municipalities need to continuously strive to skill and reskill personnel to maximize on efficiency and improved service delivery. , Thesis (MPhil) -- Faculty of Business and Economic Sciences, School of Economics, Development and Tourism, 2023
- Full Text:
- Date Issued: 2023-12
- Authors: Dunywa, Petronella Andiswa Xoliswa
- Date: 2023-12
- Subjects: Financial management , Finance, Public -- South Africa -- Eastern Cape , Corporations -- Finance
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/65589 , vital:74199
- Description: The study investigated how effective and efficient financial management mechanisms can lead to improved service delivery in the O. R Tambo District Municipality. The study targeted the political leadership, senior and middle management, and key Budget and Treasury Office (BTO) personnel. The non-probability sampling method was used in the study with semi structured interviews conducted on a seventy-one sample size. The results of the interviews were analysed and pointed to the importance of sound financial management systems being critical to enhancing service delivery in the O. R Tambo District. The levels of understanding the role of financial management systems in municipalities differed across levels of authority but there was a general consensus of how effective and efficient financial management mechanisms affect service delivery. In conclusions municipalities need to continuously strive to skill and reskill personnel to maximize on efficiency and improved service delivery. , Thesis (MPhil) -- Faculty of Business and Economic Sciences, School of Economics, Development and Tourism, 2023
- Full Text:
- Date Issued: 2023-12
Internal barriers facing small business owners adopting financial management practices in Makana Municipality, Eastern Cape
- Authors: Tendayi, Elizabeth
- Date: 2023-03-31
- Subjects: Small business South Africa Eastern Cape , Business enterprises Finance South Africa Eastern Cape , Financial management , Contingency theory (Management) , Municipal government South Africa Eastern Cape , Business failures , Success in business
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419484 , vital:71648
- Description: Although small businesses are important in South Africa, they have a high failure rate. About 63 percent of small businesses in South Africa fail in the first 18 months of their inception (Van Staden, 2022; Zhou, 2021; Bruwer, 2020: 148). One of the reasons for the failure of small businesses is the improper and ineffective adoption of proper financial management practices (Zada, Yukun and Zada, 2021: 1074). However, the success of small businesses is highly dependent on the adoption of proper financial management practices (Kapitsinis, 2019; Jindrichovska, 2013; Abuzayed, 2012; Kaya and Alpkan, 2012; Banos-Caballero, Garcia-Teruel and Martinez-Solano, 2010). In the Eastern Cape, most small businesses do not adopt proper financial management practices (Raj, 2012; Van Eeden, Viviers and Venter, 2003:1). Therefore, the study aimed to analyse internal barriers facing small business owners adopting proper financial management practices in Makana Municipality in the Eastern Cape. Eastern Cape. Proper financial management practices are evident where there is transparency, efficiency and accuracy in the achievement of the financial objectives of a business (Cheluget and Morogo, 2017: 215). Financial management practices include cash management practices, accounts receivables management practices, accounts payables management practices, inventory management practices, working capital management practices, investment management or capital budgeting practices, financing or capital structure practices, accounting information systems, financial reporting and analysis practices. The study adopted a qualitative research design and a case study methodology. A non-probability judgment sampling method was used to select a sample of twelve small business owners in Makanda, Makana Municipality. Makanda was a relevant study area because it has a high unemployment rate and poverty, and small businesses may be used as one of the driving forces in the reduction of poverty and unemployment in Makana Municipality (Eastern Cape Socio Economic Consultative Council, 2017: 1; Zemenu and Mohammed, 2014: 2; Alebiosu, 2005: 5). Primary data was collected through semi-structured interviews. Content analysis was used to describe and interpret qualitative data using coding and themes. The findings of the study showed that most small business owners or managers in Makana Municipality adopted cash management practices, working capital management practices, inventory management practices, capital structure (equity capital) practices and financial reporting and analysis. However, it was also found that small business owners or managers in Makana Municipality did not adopt accounts receivables management practices, accounts payables management practices, capital structure (debt capital) practices, accounting information systems and capital budgeting (investment) management practices. These barriers included difficulty in debt collection, cost of debt collection, nature of product or industry, challenges with suppliers or creditors, Covid-19, debt avoidance, improvement of cash flow, negative attitude towards computer systems, waste of resources and difficulty use of computer systems. It is recommended that small businesses may overcome these barriers by implementing proper debt collection procedures, honouring credit payments terms with suppliers or creditors, consulting external accountants on how to balance the use of both debt and equity capital, hiring qualified personnel to acquire training and bring awareness to the use of computer systems. In addition, the government should provide financial education programmes that specifically deal with long-term investments, and small businesses are encouraged to apply for Covid-19 rescue packages or grants through role plates such as Debt Relief Finance Scheme and the Small Enterprise Finance Agency (SEFA). It was concluded that each small business adopts financial management practices differently due to the nature of the business or industry. Also, the adoption of financial management practices is dependent on the exposure of the different barriers within each business. Hence, this study confirms that the contingency theory may be used to explain that the adoption of financial management practices is dependent upon the nature of the business or industry and the different barriers that small businesses face. Theoretically, this study contributed to the existing literature by analysing the barriers faced by small business owners adopting financial management practices in the Eastern Cape. Practically, this study highlighted the internal barriers that small business owners need to overcome to the adoption of financial management practices. , Thesis (MCom) -- Faculty of Commerce, Management, 2023
- Full Text:
- Date Issued: 2023-03-31
- Authors: Tendayi, Elizabeth
- Date: 2023-03-31
- Subjects: Small business South Africa Eastern Cape , Business enterprises Finance South Africa Eastern Cape , Financial management , Contingency theory (Management) , Municipal government South Africa Eastern Cape , Business failures , Success in business
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419484 , vital:71648
- Description: Although small businesses are important in South Africa, they have a high failure rate. About 63 percent of small businesses in South Africa fail in the first 18 months of their inception (Van Staden, 2022; Zhou, 2021; Bruwer, 2020: 148). One of the reasons for the failure of small businesses is the improper and ineffective adoption of proper financial management practices (Zada, Yukun and Zada, 2021: 1074). However, the success of small businesses is highly dependent on the adoption of proper financial management practices (Kapitsinis, 2019; Jindrichovska, 2013; Abuzayed, 2012; Kaya and Alpkan, 2012; Banos-Caballero, Garcia-Teruel and Martinez-Solano, 2010). In the Eastern Cape, most small businesses do not adopt proper financial management practices (Raj, 2012; Van Eeden, Viviers and Venter, 2003:1). Therefore, the study aimed to analyse internal barriers facing small business owners adopting proper financial management practices in Makana Municipality in the Eastern Cape. Eastern Cape. Proper financial management practices are evident where there is transparency, efficiency and accuracy in the achievement of the financial objectives of a business (Cheluget and Morogo, 2017: 215). Financial management practices include cash management practices, accounts receivables management practices, accounts payables management practices, inventory management practices, working capital management practices, investment management or capital budgeting practices, financing or capital structure practices, accounting information systems, financial reporting and analysis practices. The study adopted a qualitative research design and a case study methodology. A non-probability judgment sampling method was used to select a sample of twelve small business owners in Makanda, Makana Municipality. Makanda was a relevant study area because it has a high unemployment rate and poverty, and small businesses may be used as one of the driving forces in the reduction of poverty and unemployment in Makana Municipality (Eastern Cape Socio Economic Consultative Council, 2017: 1; Zemenu and Mohammed, 2014: 2; Alebiosu, 2005: 5). Primary data was collected through semi-structured interviews. Content analysis was used to describe and interpret qualitative data using coding and themes. The findings of the study showed that most small business owners or managers in Makana Municipality adopted cash management practices, working capital management practices, inventory management practices, capital structure (equity capital) practices and financial reporting and analysis. However, it was also found that small business owners or managers in Makana Municipality did not adopt accounts receivables management practices, accounts payables management practices, capital structure (debt capital) practices, accounting information systems and capital budgeting (investment) management practices. These barriers included difficulty in debt collection, cost of debt collection, nature of product or industry, challenges with suppliers or creditors, Covid-19, debt avoidance, improvement of cash flow, negative attitude towards computer systems, waste of resources and difficulty use of computer systems. It is recommended that small businesses may overcome these barriers by implementing proper debt collection procedures, honouring credit payments terms with suppliers or creditors, consulting external accountants on how to balance the use of both debt and equity capital, hiring qualified personnel to acquire training and bring awareness to the use of computer systems. In addition, the government should provide financial education programmes that specifically deal with long-term investments, and small businesses are encouraged to apply for Covid-19 rescue packages or grants through role plates such as Debt Relief Finance Scheme and the Small Enterprise Finance Agency (SEFA). It was concluded that each small business adopts financial management practices differently due to the nature of the business or industry. Also, the adoption of financial management practices is dependent on the exposure of the different barriers within each business. Hence, this study confirms that the contingency theory may be used to explain that the adoption of financial management practices is dependent upon the nature of the business or industry and the different barriers that small businesses face. Theoretically, this study contributed to the existing literature by analysing the barriers faced by small business owners adopting financial management practices in the Eastern Cape. Practically, this study highlighted the internal barriers that small business owners need to overcome to the adoption of financial management practices. , Thesis (MCom) -- Faculty of Commerce, Management, 2023
- Full Text:
- Date Issued: 2023-03-31
Financial Management: AFA 311
- Fatoki, O O, Rowles, M, Tait, M
- Authors: Fatoki, O O , Rowles, M , Tait, M
- Date: 2011-06
- Subjects: Financial management
- Language: English
- Type: Examination paper
- Identifier: vital:17447 , http://hdl.handle.net/10353/d1010260
- Description: Supplementary examination on Financial Management: AFA 311, June 2011.
- Full Text: false
- Date Issued: 2011-06
- Authors: Fatoki, O O , Rowles, M , Tait, M
- Date: 2011-06
- Subjects: Financial management
- Language: English
- Type: Examination paper
- Identifier: vital:17447 , http://hdl.handle.net/10353/d1010260
- Description: Supplementary examination on Financial Management: AFA 311, June 2011.
- Full Text: false
- Date Issued: 2011-06
An investigation into the challenges affecting the effective implementation of the Public Finance Management Act, 1999 (Act 1 of 1999 as amended by Act 29 of 1999) int the Eastern Cape Province with specific reference to the Provincial Department of Public Works
- Authors: Buso, Luthando Gilbert
- Date: 2007
- Subjects: Finance, Public -- South Africa -- Eastern Cape , Financial management , Public administration -- Africa, Southern , Local government -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:8252 , http://hdl.handle.net/10948/483 , http://hdl.handle.net/10948/d1011903 , Finance, Public -- South Africa -- Eastern Cape , Financial management , Public administration -- Africa, Southern , Local government -- South Africa -- Eastern Cape
- Description: The objective of the study was to investigate challenges affecting the effective implementation of the Public Finance Management Act, 1999 (Act No. 1 of 1999 as amended by Act No. 29 of 1999) in the Eastern Cape Province with specific reference to the Provincial Department of Public Works. The research study has been conducted in such a manner that the reason to send a team of experts by the DPSA on approval by the President to come to the Eastern Cape and assist the ailing administrations of four departments is determined. The four departments that had a problem were: 1. Department of Roads and Public Works 2. Department of Health 3. Department of Education and 4. Department of Social Development The roads function of the Department of Roads and Public Works was later transferred to the Department of Transport and the Department of Roads and Public Works changed the name to Department of Public Works in September 2004. The team that was sent to the Eastern Cape together with the Director-General of the Province and the Superintendent-General of the Provincial Treasury formed up the IMT. The objective was to introduce turnaround strategies that would enable the four departments to effectively and efficiently implement the PFMA to the best interest of the South African Government. The PFMA is part of the broader strategy on improving public financial management in the public sector in the Republic of South Africa. It prescribes measures to ensure responsibility, accountability and transparency in national and provincial departments. Qualified Auditor-General’s reports for the previous financial years compelled the President in 2002 to establish Interim Management Team (IMT) in the Eastern Cape, comprising of experts from national government, to assist the ailing administration in four provincial departments, including the Department of Roads and Public Works. Questionnaires to employees, Auditor-General, Provincial Director-General, Superintendent-General of Provincial Treasury and as well as to the Accounting Officer of the Department of Public Works, were designed and issued out for completion. Interviews were also conducted to some of the employees. The assumption is that the majority of employees do not understand policies and procedures of the department and they displayed this by remaining neutral in questions asked and disagreed with some of the statements. During the interview process, the majority emphasised their protest against over usage of consultants by the department. Preference given to candidates from outside the department when senior posts are advertised instead of looking for excellently performing candidates from the internal ranks of serving employees, has been outlined as one of the elements contributing to low moral and low productivity in the workplace. Over usage of consultants and a big number of employees who disagreed with statements and remained neutral signify incapacity of the management to perfectly implement the PFMA for sound public financial management in the department. It has been established that regular risk assessments are not conducted, poor organisational structure with many posts that are not filled, no Anti-Corruption Unit to implement Public Service Anti-Corruption Strategy and, no clear managerial lines of accountability due to poor planning, ineffective internal controls and procedures, all render the department incapable of becoming one of the best provincial departments that get unqualified audit report from the Auditor-General. The findings provide clear indication that drastic transformation of the department into an institution that can perfectly implement the PFMA is necessary. The implication is that mismanagement of financial resources and fraud and corruption defeat service delivery objectives. Strategic objectives of the department are not achieved. The Eastern Cape Provincial Departments are obliged to align their strategic plans to the Provincial Growth and Development Plan (2004 – 2014). Therefore the implication is that, poor performance by the Department of Public Works impacts negatively to this provincial objective. Lack of effective control systems has negative implications on the administration of the department and renders it vulnerable to fraud and corruption.
- Full Text:
- Date Issued: 2007
- Authors: Buso, Luthando Gilbert
- Date: 2007
- Subjects: Finance, Public -- South Africa -- Eastern Cape , Financial management , Public administration -- Africa, Southern , Local government -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:8252 , http://hdl.handle.net/10948/483 , http://hdl.handle.net/10948/d1011903 , Finance, Public -- South Africa -- Eastern Cape , Financial management , Public administration -- Africa, Southern , Local government -- South Africa -- Eastern Cape
- Description: The objective of the study was to investigate challenges affecting the effective implementation of the Public Finance Management Act, 1999 (Act No. 1 of 1999 as amended by Act No. 29 of 1999) in the Eastern Cape Province with specific reference to the Provincial Department of Public Works. The research study has been conducted in such a manner that the reason to send a team of experts by the DPSA on approval by the President to come to the Eastern Cape and assist the ailing administrations of four departments is determined. The four departments that had a problem were: 1. Department of Roads and Public Works 2. Department of Health 3. Department of Education and 4. Department of Social Development The roads function of the Department of Roads and Public Works was later transferred to the Department of Transport and the Department of Roads and Public Works changed the name to Department of Public Works in September 2004. The team that was sent to the Eastern Cape together with the Director-General of the Province and the Superintendent-General of the Provincial Treasury formed up the IMT. The objective was to introduce turnaround strategies that would enable the four departments to effectively and efficiently implement the PFMA to the best interest of the South African Government. The PFMA is part of the broader strategy on improving public financial management in the public sector in the Republic of South Africa. It prescribes measures to ensure responsibility, accountability and transparency in national and provincial departments. Qualified Auditor-General’s reports for the previous financial years compelled the President in 2002 to establish Interim Management Team (IMT) in the Eastern Cape, comprising of experts from national government, to assist the ailing administration in four provincial departments, including the Department of Roads and Public Works. Questionnaires to employees, Auditor-General, Provincial Director-General, Superintendent-General of Provincial Treasury and as well as to the Accounting Officer of the Department of Public Works, were designed and issued out for completion. Interviews were also conducted to some of the employees. The assumption is that the majority of employees do not understand policies and procedures of the department and they displayed this by remaining neutral in questions asked and disagreed with some of the statements. During the interview process, the majority emphasised their protest against over usage of consultants by the department. Preference given to candidates from outside the department when senior posts are advertised instead of looking for excellently performing candidates from the internal ranks of serving employees, has been outlined as one of the elements contributing to low moral and low productivity in the workplace. Over usage of consultants and a big number of employees who disagreed with statements and remained neutral signify incapacity of the management to perfectly implement the PFMA for sound public financial management in the department. It has been established that regular risk assessments are not conducted, poor organisational structure with many posts that are not filled, no Anti-Corruption Unit to implement Public Service Anti-Corruption Strategy and, no clear managerial lines of accountability due to poor planning, ineffective internal controls and procedures, all render the department incapable of becoming one of the best provincial departments that get unqualified audit report from the Auditor-General. The findings provide clear indication that drastic transformation of the department into an institution that can perfectly implement the PFMA is necessary. The implication is that mismanagement of financial resources and fraud and corruption defeat service delivery objectives. Strategic objectives of the department are not achieved. The Eastern Cape Provincial Departments are obliged to align their strategic plans to the Provincial Growth and Development Plan (2004 – 2014). Therefore the implication is that, poor performance by the Department of Public Works impacts negatively to this provincial objective. Lack of effective control systems has negative implications on the administration of the department and renders it vulnerable to fraud and corruption.
- Full Text:
- Date Issued: 2007
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