An analysis of the financial management systems of Namibian local authorities within the context of decentralisation

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dc.contributor.authorMushabati, Regina N.en_US
dc.date.accessioned2014-02-07T14:07:53Z
dc.date.available2014-02-07T14:07:53Z
dc.date.issued2005en_US
dc.description.abstracten_US
dc.description.abstractThe 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 contexten_US
dc.description.abstractKey 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 manageden_US
dc.description.abstractIt 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 uponen_US
dc.description.degreeWindhoeken_US
dc.description.degreeNamibiaen_US
dc.description.degreeUniversity of Namibiaen_US
dc.description.degreeMaster in Public Policy and Administrationen_US
dc.format.extent76 pen_US
dc.identifier.isisF004-199299999999999en_US
dc.identifier.urihttp://hdl.handle.net/11070/298
dc.language.isoengen_US
dc.masterFileNumber2959en_US
dc.subjectDecentralisationen_US
dc.subjectLocal governmenten_US
dc.subjectFinancial accounting systemsen_US
dc.titleAn analysis of the financial management systems of Namibian local authorities within the context of decentralisationen_US
dc.typeThesisen_US
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