Utilisation of the Auditor-General's reports in improving the audit outcomes at selected municipalities within Amathole District Municipality (2006- 2015)
- Authors: Kwaza, Makhosandile Hercules
- Date: 2017
- Subjects: Auditing -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10353/1664 , vital:27540
- Description: Amathole District Municipality has for the past five consecutive years been receiving an unqualified audit opinion from the AGSA. This has been the trend, despite the commitment made by the Executive Mayor in April 2012 to the then Auditor-General, Mr Nombembe, that the leadership of the municipality would deliver a clean audit outcome by 30 June 2013. This scenario is replicated in the local municipalities within the district. Two of the district municipalities have for the past three consecutive years been receiving a disclaimer audit opinion. In one of the municipalities, this trend changed; and this municipality received an unqualified audit opinion for two consecutive years; while in the third year, it received a qualified audit opinion. The stagnation and regression in the audit outcomes of these municipalities may be as a result of either the non-implementation of audit-action plans to address the previous year’s audit findings; or there could be other factors resulting in the above scenario. The main objective of this study is to investigate whether the utilisation of the Auditor-General’s reports improve the audit outcomes in selected municipalities within Amathole District Municipality for the period 01 July 2006 to 30 June 2015.
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- Date Issued: 2017
A critical analysis of the applicability of King III in the local government sphere: a case of the Buffalo City Metropolitan Municipality in the Eastern Cape from 2009-2011
- Authors: Mawonga, Thembinkosi Arthwell
- Date: 2012
- Subjects: Local government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11628 , http://hdl.handle.net/10353/d1001236 , Local government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Finance, Public -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape
- Description: The purpose of this mini-dissertation is to investigate the applicability of the King III in local government sphere, as well as to evaluate the impact it is likely to have if its principles and recommendations were to be fully implemented. Local government has been plagued by very serious challenges of poor service delivery and this has been attributed, in the main, to a lack of adequate resources to address backlogs and maintain existing infrastructure. it is therefore very important that all resources are harnessed and channelled to where they are most need, in service delivery. The investigation of the systems and procedures that are in place to ensure prudent financial management and accountability is a worthwhile study. the BMC, is one of two economic hubs of the Eastern Cape. The mini dissertation commences with assessment of governance arrangements that are in place at the BMC against the minimum standards proposed by the King III. It explores the full range of principles proposed in the codes and compares that to practices and procedures at BMC. To avoid a long winded discussion because the principles are close to ten in number; these have been combined and formulated into four broad themes. A consolidated discussion on manifestations on bad governance or poor adherence to good governance in the public sector is discussed in detail. Finally, the impact of various initiatives currently being pursued to promote good governance will be examined, key lessons will be drawn and recommendations for further studies will be made.
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- Date Issued: 2012