Abstract
Municipalities are the most important sphere of government, primarily because they are close to the people. Their failure negatively impacts the delivery of services to the public. Lack of governance is one of the impediments for municipalities to deliver their mandate of public services. The main objective of this study was to develop a governance framework for non-performing municipalities. The study consisted of a sample of district municipalities previously designated as non-performing and have improved their performance over time. The study employed mixed methods to maximise the theoretical implications of research findings. The Qual → quan design was employed sequentially when the qualitative and quantitative techniques focused on the inductive theoretical thrust. The study used two phases for collecting data, the content analysis and the Delphi technique. The study period covered the 2015/16 to 2019/20 financial years. Forty-two measures were identified as possible measures that may be applied to assist non-performing municipalities in improving their performance in the first phase. In the second phase of data collection, the Delphi Technique was applied through two rounds of the Delphi Technique. In the first round of the Delphi, the panel of experts needed to confirm whether the 42 measures identified in the content analysis phase may Assist or May Not Assist non-performing municipalities in improving their performance. The sample consisted of 76 experts comprising academics, AGSA, Municipal Audit Committees, Municipal Consultants, and SALGA in the first round. Based on the findings, the governance framework for non-performing municipalities in South Africa was developed. Moreover, the guidance on implementing the governance framework for non-performing municipalities was indicated, and recommendations for an improved governance framework were also indicated.
Keywords: Municipalities; Governance; Performance; Audit Outcomes; Financial Management and Reporting; Supply Chain Management; Asset Management; South Africa