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Consequence management for minimising financial mismanagement in the City of Johannesburg Metropolitan Municipality
Dissertation (MAdmin (Public Management and Policy))--University of Pretoria, 2024.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2026
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| _version_ | 1867613505872461824 |
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| access_status_str | Open Access |
| author2 | Fourie, D.J. (David Johannes) |
| author_browse | Fourie, D.J. (David Johannes) |
| author_facet | Fourie, D.J. (David Johannes) |
| collection | Thesis |
| dc_rights_str_mv | © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Dissertation (MAdmin (Public Management and Policy))--University of Pretoria, 2024. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/110504 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:13.330Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/110504 Consequence management for minimising financial mismanagement in the City of Johannesburg Metropolitan Municipality Fourie, D.J. (David Johannes) thabane.shokane@up.ac.za Shokane, Thabane UCTD Sustainable Development Goals (SDGs) Governance Consequence management Municipality Financial misconduct Fruitless expenditure Irregular expenditure Unauthorised expenditure City of Johannesburg Dissertation (MAdmin (Public Management and Policy))--University of Pretoria, 2024. The study aimed to assess whether consequence management concerning municipal financial management in the local sphere of government is adhered to. There are regulatory bodies, such as the Office of the Auditor-General, Financial DC Boards, Internal Audit, Audit Committees and Oversight Council Committees, which mandated both constitutionally as well as legislatively to ensure that public financial reports, which include recommendations are provided on the municipal performance. Despite the annual recommendations, most South African municipalities still fail to manage public monies properly, which result in a worrying increase in irregular, unauthorised, fruitless, and wasteful (IUFW) expenditure.The CJMM was used as a focus case study to observe the extent to which municipalities comply with consequence management. In doing so, the study utilised a qualitative research approach, that is, secondary data was gathered from, inter alia, municipal audit reports, financial statements, consolidated general reports and accredited journal articles. The adopted research methodology was utilised to analyse audit reports from 2018 - 2022 to provide a descriptive analysis of how the CJMM utilised its finances. The findings revealed an increase in financial mismanagement because of by non-compliance with legislation, lack of performance management, and poor governance and leadership. The Auditor-General of South Africa (AGSA) often highlights these factors as a problem for municipalities. The study also provides recommendations to retain these components to both control financial mismanagement and adhere to the principles of consequence management. School of Public Management and Administration (SPMA) MAdmin (Public Management and Policy) Unrestricted Faculty of Economic And Management Sciences SDG-08: Decent work and economic growth 2026-06-09T13:15:03Z 2026-06-09T13:15:03Z 2025-04 2024-07 Dissertation * A2025 http://hdl.handle.net/2263/110504 N/A en © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Sustainable Development Goals (SDGs) Governance Consequence management Municipality Financial misconduct Fruitless expenditure Irregular expenditure Unauthorised expenditure City of Johannesburg Consequence management for minimising financial mismanagement in the City of Johannesburg Metropolitan Municipality |
| title | Consequence management for minimising financial mismanagement in the City of Johannesburg Metropolitan Municipality |
| title_full | Consequence management for minimising financial mismanagement in the City of Johannesburg Metropolitan Municipality |
| title_fullStr | Consequence management for minimising financial mismanagement in the City of Johannesburg Metropolitan Municipality |
| title_full_unstemmed | Consequence management for minimising financial mismanagement in the City of Johannesburg Metropolitan Municipality |
| title_short | Consequence management for minimising financial mismanagement in the City of Johannesburg Metropolitan Municipality |
| title_sort | consequence management for minimising financial mismanagement in the city of johannesburg metropolitan municipality |
| topic | UCTD Sustainable Development Goals (SDGs) Governance Consequence management Municipality Financial misconduct Fruitless expenditure Irregular expenditure Unauthorised expenditure City of Johannesburg |
| url | http://hdl.handle.net/2263/110504 |