A framework to enhance budget transparency in local government

Thesis (MEng)--Stellenbosch University, 2019.ENGLISH ABSTRACT: The high expectations of the citizens of South Africa, that became prominent after the first d emocratic e lection i n S outh A frica, h ave manifested as the “Rebellion of the poor” with subsequent service delivery protests that are becoming more frequent and more violent. The efficient use of resources at all levels of government, but specifically a t l ocal g overnment l evel will a llow for better service delivery, but citizens need to be given information and allowed to make inputs prior to decisions being taken to understand the budgetary constraints and prioritise projects. The primary objectives of this study are, firstly, t he d evelopment o f a framework to enhance budget transparency in local government, with the aim of managing citizen expectation and reducing the phenomena of service delivery protests in South Africa. Secondly, framework validation within the context of local government. The achievement of the primary objectives rely on the successful achievement of secondary objectives. The first s econdary o bjective i s t o d efine and contextualise the current state of service delivery as a function of local government in South Africa. Secondly, to evaluate best practice guidelines and frameworks for budgeting methodology in local governments in the current literature discourse. Lastly, to evaluate best practice guidelines and frameworks for communicating budget expenditure to citizens in local government in the current literature discourse. A case study research approach, along with structured interviews for data collection, was followed and the knowledge gained through the validation allowed for improvement of the framework and the operationalisation of the framework. The conclusion was made that the framework does hold promise as an expectation management tool to reduce the phenomena of service delivery protests in South Africa.AFRIKAANSE OPSOMMING: Die hoë verwagtinge van die burgers van Suid-Afrika, wat prominent geword het na die eerste demokratiese verkiesing in Suid-Afrika, het as die “Rebellion of the poor” gemanifesteer met daaropvolgende betogings teen swak dienslewering wat al hoe meer gewelddadig raak. Die doeltreffende gebruik van hulpbronne op alle vlakke van regering, maar spesifiek op plaaslike regeringsvlak, sal beter dienslewering moontlik maak. Burgers moet egter inligting gegee word en toegelaat word om insette te lewer, voordat besluite geneem word, om die begrotingsbeperkings te verstaan en projekte te kan prioritiseer. Die primêre doelwitte van hierdie studie is eerstens die ontwikkeling van ’n raamwerk om begrotingsdeursigtigheid in plaaslike regering te verbeter, met die doel om burgerverwagtinge te bestuur en die verskynsels van betogings teen swak dienslewering in Suid-Afrika te verminder. Die tweede primêre doelwitte is die validasie van die raamwerk binne die konteks van plaaslike regering. Die bereiking van die primêre doelwitte is gekoppel aan die suksesvolle bereiking van sekondêre doelwitte. Die eerste sekondêre doelwit is om die huidige stand van dienslewering as ’n funksie van plaaslike regering in Suid-Afrika te definieer e n t e k ontekstualiseer. Tweedens, o m d ie b este p raktykriglyne en raamwerke vir begrotingsmetodologie in plaaslike regerings in die huidige literatuurdiskoers te evalueer. Laastens, om die beste praktykriglyne en raamwerke om begrotingsuitgawes aan burgers in plaaslike regering te kommunikeer in die huidige literatuurdiskoers te evalueer. ’n Gevallestudie-navorsingsbenadering, saam met gestruktureerde onderhoude vir data-insameling, is gevolg en die kennis wat verkry is deur die validasie maak dit moontlik om die raamwerk en die operasionalisering van die raamwerk te verbeter. Die gevolgtrekking is gemaak dat die raamwerk as ’n verwagtingsbestuursinstrument belofte toon om die verskynsel van betogings teen swak dienslewering in Suid-Afrika te verminder.Master