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首页> 外文期刊>Public Administration and Development >AN ANALYSIS OF BUDGET COMPLIANCE MEASUREMENT IN SOUTH AFRICAN LOCAL GOVERNMENT BEST-PRACTICE FINANCIAL MANAGEMENT TECHNICAL ASSISTANCE PROGRAMS, 2001-2003
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AN ANALYSIS OF BUDGET COMPLIANCE MEASUREMENT IN SOUTH AFRICAN LOCAL GOVERNMENT BEST-PRACTICE FINANCIAL MANAGEMENT TECHNICAL ASSISTANCE PROGRAMS, 2001-2003

机译：2001-2003年南非地方政府最佳做法财务管理技术援助计划的预算遵从测量分析

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摘要

South Africa's local government financial management best-practice technical assistance program (known as MFMTAP) was to reform municipal financial management; achieve credible, realistic budgets and prevent financial failure. We consider whether a budget compliance procedure, developed by National Treasury (NT) to measure funding requirements compliance with the Municipal Finance Management Act (MFMA) focusing on 'realistic' revenue budgeting, improves our understanding of technical assistance effectiveness. We assess a metropolitan municipality's compliance before, during and after advisory assistance. The compliance procedure was robust. Potential exists for wider application to assess best-practice technical assistance (BPTA) program financial reform effectiveness. The findings from this single, important sample suggest that MFMA funding requirements are not being sustained 4 years after MFMTAP commencement, attributable to either BPTA performance or termination effects. We conclude that MFMA financial performance can be assessed by the procedure, from analysis of the metropolitan municipality performance assisted by a BPTA advisor for approximately 3 years. The analysis raises questions about BPTA program reform sustainability, but we add the caveat that conclusions cannot be drawn from a single sample metropolitan municipality, but a larger sample need be used for further methodology development to confirm its efficacy.
机译：南非地方政府财务管理最佳实践技术援助计划（称为MFMTAP）旨在改革市政财务管理；实现可靠，切合实际的预算并防止财务失败。我们考虑由国家财政部（NT）制定的预算合规程序，以衡量是否符合以“现实”收入预算为重点的《市政财务管理法》（MFMA），是否增进了我们对技术援助有效性的理解。我们在咨询协助之前，期间和之后评估大城市的合规性。遵从程序是可靠的。有可能更广泛地用于评估最佳实践技术援助（BPTA）计划财务改革的有效性。从这个重要的单一样本中得出的结果表明，由于BPTA的表现或终止效应，MFMATAP启动后的4年内无法维持MFMA的资金需求。我们得出的结论是，可以通过该程序评估MFMA的财务绩效，方法是在BPTA顾问的协助下，对大城市的绩效进行大约3年的分析。该分析提出了有关BPTA计划改革可持续性的问题，但我们增加了一个警告，即不能从单个样本大城市中得出结论，而需要使用更大的样本来进一步开发方法学以确认其有效性。

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