Resumen

SHONGWE, Bonginkosi Ronald  y  MEYER, Daniel Francois. Challenges in the implementation of monitoring and evaluation systems for sound financial management: The case of Nkomazi Local Municipality. JCMAN [online]. 2023, vol.20, n.2, pp.1-26. ISSN 1815-7440.  http://dx.doi.org/10.35683/jcm23021.213.

PURPOSE OF THE STUDY: Monitoring and Evaluation can play an essential role in addressing issues of nonperformance in local government and assist municipalities in strengthening good governance by ensuring effective accountability and responsibility of officials. A growing body of literature recognises M as an effective tool to improve the quality of programmes and project planning. It also serves as an early warning indicator for management. To improve service delivery, municipalities must develop and implement thorough M systems to track and trace the effectiveness of municipal departments, systems and processes in line with municipalities' integrated development plans (IDPs). This study explored the challenges in implementing M systems in local government, specifically referring to the Nkomazi Local Municipality DESIGN/METHODOLOGY/APPROACH: Outline the research protocols/approach followed and methods/tools used to achieve the objective of the study. This study was undertaken to explore the efficacy of the municipality's M systems that are in place to ensure sound financial management. This case study on challenges for implementing M systems for sound financial management in the Nkomazi Local Municipality found that the municipality received unqualified audits with findings and unauthorised expenditures FINDINGS: Specify the results of the study. It was found that the municipality had wasteful expenditures and unauthorised spending due to a lack of oversight. It was discovered that there needed to be more adherence to policy, which contributed to the Auditor-General's unfavourable opinions of the municipality RECOMMENDATIONS/VALUE: Explain the recommendations emanating from the study's findings and/or the value of those findings. The article concludes by recommending remedial actions to address the identified challenges, namely employing and retaining highly skilled workers, especially those with credible experience in finance and monitoring and evaluation expertise from an increasingly diverse and mobile labour market. In addition, the municipality should involve the local community in the planning and execution of projects to ensure their success. Most MANAGERIAL IMPLICATIONS: Describe the implications of the study's findings to the contemporary field of management. Most importantly, the municipality needs to establish an evaluation system that complies with the government-wide Monitoring and Evaluation (GWM) system JEL CLASSIFICATION: H7

Palabras clave : Financial management; Good governance; Monitoring and evaluation; Municipality; Local government; Planning.

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