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Insights on local government, innovation, and the future of public service

johan tesselaar
Managing Inter-Municipal Debt in an Era of Fiscal Constraint: Accounting, Governance and Sustainable Recovery

Managing Inter-Municipal Debt in an Era of Fiscal Constraint: Accounting, Governance and Sustainable Recovery

South Africa’s local government sector continues to operate within an increasingly challenging fiscal environment. Rising service delivery costs, constrained revenue growth, infrastructure backlogs, and escalating creditor obligations have placed significant…
23 June 2026
municipalities
Municipalities as brands.

Municipalities as brands.

A municipal brand is much more than a logo. It represents service delivery, ethical governance, and the trust residents, businesses, and investors place in local government. Although municipalities have several…
18 June 2026
Johan Tesselaar
Liability of Municipal Managers and Chief Financial Officers for Failure to Act Against Financial Transgressions: An Analysis of MFMA Circular 68

Liability of Municipal Managers and Chief Financial Officers for Failure to Act Against Financial Transgressions: An Analysis of MFMA Circular 68

The management of unauthorised, irregular, fruitless and wasteful expenditure (UIFW expenditure) remains a central component of municipal financial governance in South Africa. MFMA Circular 68, issued by National Treasury, provides…
18 June 2026
Johan Tesselaar
Aligning investment, tourism and resident branding.

Aligning investment, tourism and resident branding.

Municipalities often struggle to align investment, tourism and resident interests into a municipality brand. This tends to create market dissonance, duplication of resources and structural tensions. Municipal branding plays a…
18 June 2026
Johan Tesselaar

Leave no grey areas.