n Journal of Public Administration - Public financial controls : can South African municipalities improve?

Volume 46, Issue 3
  • ISSN : 0036-0767



The quandary of basic financial management systems and control functioning within the South African municipalities is no hyperbolic matter but a reality that delivers poor results, evident from one financial year to another, yet there is no change in the controls and evaluation of the 'not able to deliver' financial management system. This sphere of government should deliver on the Constitutional mandate as expected by the poor populace. Unfortunately there appears to be no solid financial control mechanisms laid down to enable deliverance to the needy poor of the country.Can this state of affairs as a matter of audit reports continue with no consequences to those responsible and accountable within the municipalities? What are the implications of this financial malpractice on the entire functioning of a municipality? This paper analyses the prevailing state of financial management within municipalities and outlines how critical it is for each municipality to have optimal functioning financial systems and controls to carry out municipal plans and deliver quality services. The article argues further that the prevailing basic financial management and control systems can be salvaged through deliberate deliverance-oriented programmes that are dependent on strengthened financial controls and a conducive working environment. There is a need for pragmatic and strategic focus on the necessary detail that will invoke the spirit of delivery to the electorate.

Loading full text...

Full text loading...


Article metrics loading...


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error