n Journal of Public Administration - Public expenditure (mis-) management in the Ekhurhuleni and Sedibeng health region

Volume 43, Issue 3
  • ISSN : 0036-0767



Although South Africa has, since 1994, developed an impressive compendium of financial management policies and regulations, public expenditure management remains a challenge. Nationally, , 1999 (PFMA) forms the basis of financial management in the public service. In the municipal sphere, which is the heart of public service delivery, the PFMA is supported by the , 2003 (MFMA). Yet, financial management in all three spheres of government remains a challenge. This article presents a case study on one Metropolitan area's health department in the Gauteng province, as a quest to highlight the magnitude of the challenge of public expenditure (mis-)management in the South African public sector. The region has over a number of years received qualified audit statements from the office of the Auditor-General with no significant improvements registered. In this article, it is argued that improper implementation of performance management systems; lack of information; insufficient involvement of managers in the budgeting process and the mismatch of managers' educational qualifications are among the major factors that inhibit sound public expenditure management.

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