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The aims of this study are twofold: to identify factors influencing the success of municipal financial performance and to design a model for key selected determinants of municipal financial performance. The study was cross-sectional and quantitative in nature and the questionnaire was an instrument used for data collection, and was distributed to only one municipality in the Kwa-Zulu Natal (KZN) Province. The sample consisted of 82 respondents, selected using a census sampling method. The proposed theoretical framework was designed following a literature review. The factors that fitted to the best were then selected as the basis for the proposed model. The results indicate a significant relationships of stock requisition (p=.000), procurement understanding (p=.007), human transparency (p=.000), and understanding of information communication technology (ICT) (p=.000) with municipal financial performance. The study recommends that other researches to test and validate a proposed model could be conducted with large sample sizes.

A Theoretical Framework for Four Key Selected Determinants of Municipal Financial Performance