An analysis of the financial management systems of Namibian local authorities within the context of decentralisation select="/dri:document/dri:meta/dri:pageMeta/dri:metadata[@element='title']/node()"/>

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Show simple item record Mushabati, Regina N. en_US 2014-02-07T14:07:53Z 2014-02-07T14:07:53Z 2005 en_US
dc.description.abstract en_US
dc.description.abstract The Local Authorities Act provides responsibility for the delivery of basic services and the promotion of a decentralised two-tier government structure. The overall objectives of this study were to determine the state of financial management systems of local authorities within the context of decentralisation, and to make recommendations for improvements. Specifically, this entailed: the identification of weaknesses in the existing financial management systems; the identification of administrative and human resource development requirements to improve financial management; and the provision of recommendations for ideal financial management systems in the Namibian context en_US
dc.description.abstract Key research findings reflect the lack of financial policies and procedures to manage budgeting, credit and debt control. Additional findings reflect that in certain cases, existing policy provisions within central government to oversee local authorities functioning connote centralisation tendencies. This thus inhibits local government autonomy, and community participation in local authority areas. There is also a clear indication in the research findings, that the expenditure and revenue assignments are unsustainably managed en_US
dc.description.abstract It is concluded, that much work remains to be undertaken, in order to enhance the financial management systems of local authorities. It is suggested that a key area would be the review of legal provisions, to ensure that these significantly enhance the provision of services by local authorities, while simultaneously allowing for local community participation, rather than central government. A farther conclusion relates to adherence to decentralisation. While provision is made to allow for expenditure and revenue assignments to be undertaken within the context of decentralisation, it is essential to have appropriate financial policies and procedures in place to enable proper financial management, considering the fact that most local authorities do not currently have these in place. Gaps still exist however, which need to be addressed, and one good aspect, is that the existing legal provisions provide a firm foundation to work upon en_US
dc.format.extent 76 p en_US
dc.language.iso eng en_US
dc.subject Decentralisation en_US
dc.subject Local government en_US
dc.subject Financial accounting systems en_US
dc.title An analysis of the financial management systems of Namibian local authorities within the context of decentralisation en_US
dc.type Thesis en_US
dc.identifier.isis F004-199299999999999 en_US Windhoek en_US Namibia en_US University of Namibia en_US Master in Public Policy and Administration en_US
dc.masterFileNumber 2959 en_US

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