Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Public financial management reforms for value-for-money in selected South African provincial governments
Thesis (PhD)--University of Pretoria, 2016.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2016
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613442412642304 |
|---|---|
| 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 | © 2016 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 | Thesis (PhD)--University of Pretoria, 2016. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/52994 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:12.984Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| 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:2263/52994 Public financial management reforms for value-for-money in selected South African provincial governments Fourie, D.J. (David Johannes) tania.ajam@gmail.com Ajam, Tania UCTD Thesis (PhD)--University of Pretoria, 2016. Far-reaching public financial management (PFM) reforms have been implemented in South Africa in accordance with the Public Financial Management Act, 1999 (Act 1 of 1999) (PFMA). This study assesses the extent to which the PFMA and related reforms have achieved their initial objectives of enhancing value-for-money (the efficiency, effectiveness and equity of public expenditure) in provincial governments between 2000 and 2013. It also generates policy recommendations to enhance the effectiveness of future PFM reform in South African provincial governments. Based on questionnaires administered to a sample of public financial management specialists from the National Treasury, seven of the nine provincial treasuries, and independent experts, a qualitative analysis provides a detailed understanding of factors triggering PFM reform in South Africa since the country s transition to a democratic order in 1994, reform objectives and critical success and risk factors in reform implementation. To benchmark the PFM performance of the provincial Education and Health departments, a Public Financial Management Progress Index (PFMP index) is constructed for each of the nine provincial Education and Health departments for the period from 2007/2008 to 2013/2014, based on annual performance plans, budgets and audited financial statements. Analysis of the PFMP index indicates that, while there has been considerable progress in PFM reform, wide variation in the quality and effectiveness of PFM practice across the nine provincial Education and Health departments persists. Stability of the top administrative leadership, availability of PFM skills, varying degrees of accountability and departmental capability to establish PFM systems that conform to new accounting standards drive these variances in reform outcomes. Based on current shortcomings in PFMA enforcement, fiscal accountability and PFM capacity, the study concludes by making recommendations on how the PFMA and its regulations can be reviewed in order to strengthen the link between planning and budgeting, enhance supply chain management, promote effective capital infrastructure spending, combat fraud and corruption, improve the quality of monitoring and reporting and clarify PFM roles and responsibilities. It advocates a sustained long term PFM capacity building programme in the provincial sphere, supported by complementary public service reforms (such as recruitment, performance and consequence management). School of Public Management and Administration (SPMA) PhD Unrestricted 2016-06-09T12:59:45Z 2016-06-09T12:59:45Z 2016-04-12 2016 Thesis Ajam, T 2016, Public financial management reforms for value-for-money in selected South African provincial governments, PhD Thesis, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/52994> A2016 http://hdl.handle.net/2263/52994 en © 2016 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 Public financial management reforms for value-for-money in selected South African provincial governments |
| title | Public financial management reforms for value-for-money in selected South African provincial governments |
| title_full | Public financial management reforms for value-for-money in selected South African provincial governments |
| title_fullStr | Public financial management reforms for value-for-money in selected South African provincial governments |
| title_full_unstemmed | Public financial management reforms for value-for-money in selected South African provincial governments |
| title_short | Public financial management reforms for value-for-money in selected South African provincial governments |
| title_sort | public financial management reforms for value for money in selected south african provincial governments |
| topic | UCTD |
| url | http://hdl.handle.net/2263/52994 |