Municipal special budget adjustments in response to negative impact of COVID-19 in South Africa

Author:

Zweni Abongile1ORCID,Koma Samuel2ORCID,Juta Lusanda3ORCID,Mahlala Sandiso3ORCID

Affiliation:

1. Department of Management Sciences, Sol Plaatjies University, Kimberley, South Africa

2. School of Economic and Management Sciences, University of Limpopo, Polokwane, South Africa

3. Department of Public Management, North West University, South Africa

Publisher

Southern African Institute of Government Auditors

Reference34 articles.

1. AGSA see Auditor-General of South Africa 2021 Consolidated general report on the local government audit outcomes MFMA 2019-20 [Online] AGSA https://www.agsa.co.za/Portals/0/Reports/MFMA/201920/2019%20-%2020%20MFMA%20Consolidated%20GR.pdf Accessed: 22 October 2023

2. AGSA see Auditor-General of South Africa 2022 Consolidated general report on the local government audit outcomes MFMA 2020-21 [Online] AGSA https://www.agsa.co.za/Portals/0/Reports/MFMA/2020-21/MFMA%20GR%202020-21%20General%20Report%20interactive.pdf?ver=2022-06-15-090741-193 Accessed: 22 October 2023

3. Effect of public financial management practices on performance in Kericho Ccounty government, Kenya: A critical review;Cheruiyot P.M.;International Journal of Education and Research,2017

4. Deng S Peng J 2011 Reforming the budgeting process in China OECD Journal on Budgeting 2 1 75 89 https://doi.org/10.1787/budget-11-5kggc0zqj8f0

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