The accounting role of regional councillors in financial management for regional councils in Namibia : The cases of Oshana and Caprivi regional councils

Abstract

Although decisions to acquire and expend financial resources in regional councils are a domain of regional councillors, officials appointed by regional councils and those serving the Ministry of Regional Local Government and Rural Development in Namibia view this as quixotic. This paragonistic perception of appointed officials towards councillors gives rise to synthetic practices that continue to override the efficacy of regional councillors in their role as financiers at regional level in Namibia. Like other regional councils in Namibia, Oshana and Caprivi regional councils are grappling with challenges in financial management. Reflecting on the anecdote of experiences of these two regional councils, this paper makes the call for politicians, technocrats at central and regional government levels and academics to abandon, or at least more vigorously challenge the somewhat archaic, paragonistic methodologies that are very often inappropriate to democratic and corporate governance compliant financial management at sub national level. It argues that there is need to grow legislation based, innovative and creative methodological responses to separate the roles of regional councillors and technocrats appointed by regional councils in financial management. Citing the ideological and methodological shifts made in the Decentralisation process in Namibia, it is argued that it is indeed possible to create unique and exciting processes. Processes that move beyond the rhetoric of “the normative separation of the roles of councilors and officials” to one that in very real terms makes regional councillors the focus of financial planning, budgeting and budgetary control and monitoring the financial activities of regional councils.