Enhancing Financial Governance and Compliance for Sustainable Service Delivery in Local Government: A Case of eThekwini Metropolitan Municipality

This study investigates how financial management practices—including governance frameworks, budgeting strategies, and revenue mechanisms—enhance sustainable service delivery in eThekwini Metropolitan Municipality to address rising service demands and constrained financial resources. A qualitative case study approach was employed, using semi-structured interviews with finance officials and thematic analysis of municipal documents. The study focused on compliance measures, budgeting processes, and stakeholder engagement to assess their impact on service delivery outcomes. Findings reveal that strong regulatory adherence, participatory budgeting, and integrated financial systems improve fiscal discipline, transparency, and resource allocation. However, challenges persist in revenue collection, political interference, and digital adoption, underscoring the need for adaptive policies, community engagement, and ongoing capacity-building. Few studies explore integrated financial strategies in African municipalities, offering unique insights into budgetary innovations. This research offers novel insights into the interplay between financial governance and sustainable service provision in a developing context, highlighting practical strategies that other municipalities can adopt to bolster financial resilience and enhance public service outcomes. Reliance on a single case limits generalisability. Future research could compare multiple municipalities or apply quantitative measures for further validation. Municipalities can adapt findings to enhance fiscal governance, mitigate revenue shortfalls, and improve cost management, strengthening public trust and ensuring ongoing service provision. Effective financial management fosters equitable resource distribution, improving citizens’ quality of life and supporting inclusive urban development.