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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:The accounting role of regional councillors in financial management for regional councils in Namibia: the cases of Oshana and Caprivi regional councils
Author:Mutumba, Boniface Simasiku
Year:2012
Periodical:Journal for Studies in Humanities and Social Sciences (ISSN 2026-7215)
Volume:1
Issue:2
Pages:121-130
Language:English
Geographic term:Namibia
Subjects:decentralization
local government
regional councils
financial management
responsibility
Abstract:In 2008, interviews were conducted with regional councillors of Caprivi and Oshana regional councils, Namibia, to critically examine their responsibilities with regard to the financial management of the councils, including resource acquisition, budgeting, and budgetary control. According to the author, appropriate methodological responses must be developed to better separate the roles of regional councillors and technocrats as required by decentralization legislation. Four critical areas are identified: 1. the unlimited powers of the Ministry of Regional Local Government and Rural Development over regional councils; 2. The unawareness of councillors of their role as financiers; 3. exclusion of regional councillors from the financial management processes due to lack of capacity; and 4. low levels of education from the side of regional councillors. A strategy to move the financial management paradigm from technocentric to democratically mandated, strategic forms of financial management must ensure that members of the management committee are not only entrusted with the responsibility to prepare the estimates of revenue and expenditure, but also enabled to regularly control the approved expenditure of moneys. Bibliogr., notes, ref., sum. [ASC Leiden abstract]
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