An analysis of the role of the executive in budgeting at local governmental level : a case study of Lesedi Local Municipality
Abstract
This study aimed at analyzing the role that the executive plays during the budgeting process at Lesedi Local Municipality. Budgeting entails processes to be followed for effective service delivery through acquiring appropriate resources and the division of responsibilities. Budget processes guide how a municipality should manage its funds and it guides how a municipality should efficiently allocate funds within different departments. This process involves the interaction between the executive and the council of the municipality. To analyze the role of the executive and its dominance within the budget process, the researcher collected data from seven participants, which are LLM employees, through unstructured interviews. At the beginning of the study the theme of budgeting is explained, briefly discussing orientation and background, a problem statement, a theoretical statement and a conceptual framework. The introduction of the study fully explains the budget process in all spheres of government taking into consideration South Africa’s first democratic elections in 1994. The findings include that the executive drafts its own budget, the council only approves or rejects the budget prior to the financial year, the executive has the responsibility to ensure that each department is funded to do the tasks and that budgeting is a process of council which is non-delegated. The relationship between the executive and the council does exist, which is informed by the Acts of Law. Several HODs and consultations with other key stakeholders and provincial officials are responsible for overseeing the municipal budgeting process. Chapter 5 of the study evaluated each research objective in terms of questionnaire responses, interviews and literature studies. The evaluation of information in chapter 5 guides towards making appropriate recommendations. The conclusion and recommendations in chapter 6 provide possible resolutions to the research problem. The current study may provide stakeholders, such as the community of LLM, with the process followed while drafting budgets which may assist them to understand the stage at which the budget may be. The study may also assist the council to communicate the process with their subordinates with the view which they may need to communicate with the communities when they are confronted with service delivery delays.
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