District municipalities in the Republic of South Africa play a crucial role in advancing sustainable development and safeguarding socio-economic rights through the delivery of basic social goods in accordance with the Constitution. Despite this, district municipalities cannot meet specific legal obligations without proper funding, which can be sourced from self-generated municipal revenue and intergovernmental transfer grants. A substantial body of literature points to the financial struggles of many district municipalities, largely attributed to the ineffective nature of their current funding model, that has been overlooked for the past decade. Therefore, this research study was conducted to delve into and bridge the important gap caused by the lack of a suitable funding model for district municipalities.
This research study utilised the census approach to focus on all district municipalities (units of analysis) and chosen municipal officials (units of observations) as the target population. The main goal was to address two key questions: 1) can the conclusions of existing literature on the current funding system for district municipalities be validated to identify areas for enhancement? and 2) is it possible to develop a sustainable varied funding model that will improve the financial condition of district municipalities in South Africa to more effectively meet specific legal responsibilities? The study utilised a pragmatic philosophical approach and a mixed methods research framework to investigate the two primary research questions. Both primary and secondary data were gathered simultaneously, using self-administered questionnaires and audited annual financial statements from district municipalities. The raw primary data that was gathered was examined using inductive content analysis, multiple correspondence analysis and Stata Statistical Software: Release 16. Secondary data was scrutinised through the use of panel data analysis techniques.
The findings of this research suggest that district municipalities do not receive enough funding to carry out specific mandated functions, leading to a mismatch between their responsibilities and financial resources. Based on the evidence, it is advisable to update and revamp the existing funding model to aid district municipalities in meeting specific legal requirements and advancing the United Nations 2030 Agenda for Sustainable Development Goals and the South African National Development Plan 2030. The study concludes by proposing a funding model that showcases a meaningful original contribution to the knowledge of accounting sciences, particularly in the area of Public Sector Accounting and Financial Governance. If the sustainable differentiated funding model is implemented correctly, it could definitely enhance the success of the District Development Model introduced by President Cyril Ramaphosa in his 2019 State of the Nation Address
Omasipala bezifunda eRiphabhlikhi yaseNingizimu Afrika badlala indima ebalulekile ekuqhubekiseleni phambili intuthuko esimeme kanye nokuvikela amalungelo enhlalo-mnotho ngokuhlinzeka ngezinsiza zomphakathi eziyisisekelo ngokuhambisana noMthethosisekelo. Ngaphandle kwalokhu, omasipala bezifunda abakwazi ukuhlangabezana nezinye zezibopho zomthetho ngaphandle kokuxhaswa ngokufanele ngezimali, etholakala emalini eqoqwa ngumasipala kanye nezibonelelo ezihlinzekwa nguhulumeni. Imibhalo eminingi ikhomba ukuthi kunezinselelo zezimali komasipala bezifunda abaningi, okudalwe kakhulu wukungasebenzi kahle kohlelo lwabo loxhaso lwezimali olukhona, osekuphele iminyaka eyishumi lunganakiwe. Ngakho-ke, lolu cwaningo lwenziwa ukuze kucutshungulwe futhi kutholakale indlela yokuvala igebe elidalwe ukuntuleka kohlelo olukahle loxhaso lwezimali komasipala bezifunda.
Lolu cwaningo lusebenzise indlela yokubalwa kwabantu ukuze kugxilwe kubo bonke omasipala bezifunda (ukuhlaziya ngokwezinhlaka) kanye nabasebenzi abakhethiwe komasipala (ukubuka ngokwezinhlaka) ngokwalabo bantu ababhekiwe. Inhloso enkulu bekuwukubhekana nemibuzo emibili ebalulekile: okokuqala (1) ukuthi, ngakube iziphetho zemibhalo ekhona ngohlelo loxhaso lwezimali komasipala bezifunda zingakuqinisekisa ukuhlonzwa kwezindawo ezidinga ukuthuthukiswa? okwesibili (2) ukuthi, kulula yini ukuthuthukisa indlela yoxhaso lwezimali ezothuthukisa isimo sezimali komasipala bezifunda eNingizimu Afrika ukuze kube nempumelelo ekuhlangabezeni izibopho ezithile ezisemthethweni? Lolu cwaningo lusebenzise indlela yokuthola ubunjalo besimo kanye nohlaka locwaningo lwezindlela ezixubile ukuze kuphenywe ngale mibuzo emibili yocwaningo oluyisisekelo. Imininingwane eyisisekelo neyesibili iqoqwe ngasikhathi sinye, kusetshenziswa uhlu lwemibuzo ehleliwe kanye nezitatimende zezezimali zonyaka ezicwaningiwe ezithathwe komasipala bezifunda. Imininingwane yokuqala engahlaziyiwe iqoqwe yahlolwa kusetshenziswa uhlelo lokucwaningwa kwengqikithi, ukuhlaziywa kwezincwadi eziningi ekubhalelwana zona kanye Nesofthiwe Yezokubalwa Kwezilinganiso: Ekhishwe yangeye-16. Imininingwane yesibili ihlaziywe kusetshenziswa amasu okuhlaziya imininingwane yephaneli.
Imiphumela yalolu cwaningo iveza ukuthi omasipala bezifunda abalutholi uxhaso olwanele lokuqhuba imisebenzi ababophezeleke ukuyenza, okuholela ekutheni kube nokungalingani phakathi kwezibopho zabo nezimali zokuhlinzeka ngomsebenzi. Ngokobufakazi esinabo, kunconywa ukuthi kubuyekezwe futhi kulungiswe kabusha uhlelo loxhaso lwezimali esinayo ukuze kusizakale omasipala bezifunda ekuhlangabezaneni nezimfuno ezithile zomthetho kanye nokuthuthukisa Uhlelo Lwamazwe Ahlangene 2030 maqondana Nokugcinwa Kahle Kwezinjongo Zezokuthuthukisa kanye Nohlelo Lwentuthuko Kuzwelonke eNingizimu Afrika 2030. Lolu cwaningo luphetha ngokuphakamisa uhlelo loxhaso lwezimali olukhombisa igalelo eliphusile ngolwazi lwesayensi yokuhlelwa kwamabhuku ezimali, ikakhulu endimeni yokuPhathwa Kwezimali Nokuhlelwa Kwamabhuku Ezimali Kuhulumeni. Uma lungaqaliswa kahle uhlelo oluhlukile loxhaso lwezimali, nakanjani lungaba yimpumelelo Uhlelo Lokuthuthukisa Ngokwezifundazwe olwethulwa nguMengameli uCyril Ramaphosa ngesikhathi ethula Inkulumo Ebhekiswe Esizweni kowezi-2019.
Distrikmunisipaliteite in die Republiek van Suid-Afrika speel ’n deurslaggewende rol in die bevordering van volhoubare ontwikkeling en die beveiliging van sosio-ekonomiese regte deur die lewering van basiese sosiale goedere ingevolge die Grondwet. Ten spyte hiervan kan distrikmunisipaliteite nie voldoen aan spesifieke regsverpligtinge sonder behoorlike befondsing nie. Dít kan bekom word uit selfgeskepte munisipale inkomste en tussenregeringsoordragsubsidies. ’n Aansienlike literatuurkorpus dui op die finansiële worstelings van baie distrikmunisipaliteite, hoofsaaklik toegeskryf aan die ondoeltreffende aard van hulle huidige befondsingsmodel, wat die afgelope dekade oorgesien is. Hierdie navorsing is dus gedoen om die belangrike gaping wat deur die gebrek aan ’n geskikte befondsingsmodel vir distrikmunisipaliteite veroorsaak is te ondersoek en dit te oorbrug.
Hierdie navorsingstudie het gebruik gemaak van die sensusbenadering om te fokus op alle distrikmunisipaliteite (eenhede van ontleding) en gekose munisipale amptenare (eenhede van waarnemings) as die teikenpopulasie. Die hoofdoel was om twee sleutelvrae aan te roer: 1) Kan die gevolgtrekkings van bestaande literatuur oor die huidige befondsingsmodel vir distrikmunisipaliteite geldig verklaar word om areas vir verbetering te identifiseer? en 2) Is dit moontlik om ’n volhoubare gevarieerde befondsingsmodel te ontwikkel wat die finansiële toestand van distrikmunisipaliteite in Suid-Afrika meer doeltreffend sal verbeter om te voldoen aan spesifieke regsverpligtinge? Die studie het gebruik gemaak van ’n pragmaties-filosofiese benadering en ’n gemengde-metode-navorsingsraamwerk om die twee primêre navorsingsvrae te ondersoek. Primêre en sekondêre data is gelyktydig ingesamel deur gebruik te maak van self-toegediende vraelyste en jaarlikse finansiële ouditstate van distrikmunisipaliteite. Die onverwerkte primêre data wat ingesamel is, is ondersoek deur induktiewe inhoudsontleding, veelvoudige ooreenkomsontleding en Stata Statistical Software: Release 16. Sekondêre data is noukeurig ondersoek deur die gebruik van paneeldata-ontledingstegnieke.
Die bevindings van hierdie navorsing suggereer dat distrikmunisipaliteite nie genoeg befondsing ontvang om spesifieke verpligte funksies te verrig nie, wat lei tot ’n wanverhouding tussen hulle verantwoordelikhede en finansiële hulpbronne. Gebaseer op die bewyse is dit raadsaam om die bestaande befondsingsmodel te hersien en te vernuwe om distrikmunisipaliteite te help om te voldoen aan spesifieke regsverpligtinge en om die Verenigde Nasies se 2030-agenda vir Volhoubare Ontwikkelingsdoelwitte en die Suid-Afrikaanse Nasionale Ontwikkelingsplan vir 2030 te bevorder. Die studie sluit af deur ’n befondsingsmodel voor te stel wat ’n betekenisvolle oorspronklike bydrae tentoonstel tot die kennis van rekeningkundige wetenskappe, veral op die gebied van Owerheidsrekeningkunde en Finansiële Bestuur. As die volhoubare gedifferensieerde befondsingsmodel korrek geïmplementeer word, kan dit beslis die sukses van die Distrikontwikkelingsmodel bevorder wat deur President Cyril Ramaphosa bekendgestel is in sy Staatsrede van 2019.
