Local government reform in South Africa: An analysis of financial management legislative compliance by municipalities

South African local government has undergone radical transformation. The reform process included a local government financial management best‐practice technical assistance programme (MFMTAP) targeting financial management and especially budget quality reform. Dollery and Graves (2009) earlier examined the efficacy of the South African National Treasury (NT's) municipal budget funding compliance technique for measuring adherence to the Municipal Finance Management Act's (MFMA) budget funding requirements using a single metropolitan municipality case study. This article further evaluates the robustness and validity of the funding compliance instrument as a reform performance measurement tool by comparing the results of four geographically and demographically different municipalities. Also introduced is a performance ‘trend’ instrument similar to a ‘Likert scale’ for comparing municipal performance. Optimal tax revenue theory is invoked to examine this key revenue variable for producing a compliant budget. The article finds the ‘budget funding’ reform component of the Best‐Practice Technical Assistance (BPTA) programme presently ineffective and unsustainable. Copyright © 2009 John Wiley & Sons, Ltd.     

Hanging the Kaiser: Anglo‐Dutch relations and the fate of Wilhelm II, 1918–20

The flight of the German Kaiser to the Netherlands at the end of the First World War led to a crisis in Anglo‐Dutch relations. Prime Minister David Lloyd George made the trial of the Kaiser a key issue in the British general election campaign of December 1918. Article 227 of the Treaty of Versailles called for the Kaiser's surrender by the Netherlands government for trial before an international tribunal, a request the Dutch repeatedly refused during the period January to March 1920. Using both British and Dutch sources, this article highlights the internal Dutch debate over the fate of the Kaiser, and the confusion and hypocrisy with which the problem was handled by the British government.     

Book reviews

Ephraim Maisel, The Foreign Office and Foreign Policy 1991–1926 (Brighton: Sussex Academic Press 1994), £35. ISBN 1–898723–04–4.

Timothy P. Maga, The World of Jimmy Carter: U.S. Foreign Policy 1977–1981 (West Haven, CT: University of New Haven Press, 1994). 189 pp. ISBN 0–936385–23–0.

Michael Leifer, Dictionary of the Modern Politics of South‐East Asia (London and New York: Routledge, 1995), xii + 271pp. £45. ISBN 0–415–04219–4.

Christopher C. Harmon and David Tucker (eds.), Statecraft and Power: Essays in Honor of Harold W. Rood (Lanham and London: University Press of America with the National Institute for Public Policy, 1994), 284pp ISBN 0–8191–8718–6.