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Assessment of clean audit outcomes as an effective determinant of good service delivery: a case study of Midvaal Local Municipality

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Listed:
  • Mzwakhe Samuel Khasodi

    (School of Government Studies, North -West University)

  • Sandiso Mahlala

    (School of Government Studies, North -West University)

  • Costa Hofisi

    (School of Government Studies, North -West University)

Abstract

The Office of the Auditor-General in South Africa conducts audits of local government institutions, among other public-sector entities, to assess the current financial condition of municipalities and provide audit opinions for a certain fiscal year. Municipalities are obligated to maintain clean audits to avoid financial fines. However, the significance of clean audit outcomes lies in their ability to ensure successful service provision to the citizens. The Auditor-General's municipal audit findings reveal that several municipalities obtain clean audits, notwithstanding their inadequate performance in terms of service delivery. South Africa has a few municipalities that have successfully achieved desirable audit outcomes, with Midvaal Local Municipality being a notable example of consecutive clean audits. This study aims to evaluate whether the clean audit outcomes of Midvaal Local Municipality may serve as reliable indicators of effective service delivery within the municipality. The article utilizes a literature review and an online qualitative questionnaire survey with open-ended questions as approaches for collecting data. The article's findings highlight that the municipality has implemented effective management processes, also known as internal controls, which enable Midvaal to deliver services to its citizens in an effective and efficient manner. This management techniques may effectively determine the quality of service delivery within the municipality. They have a favorable impact on the municipality's financial viability, which directly results in clean audit conclusions. Key Words:Audit outcomes, auditor-general, service delivery, local government, good governance.

Suggested Citation

  • Mzwakhe Samuel Khasodi & Sandiso Mahlala & Costa Hofisi, 2023. "Assessment of clean audit outcomes as an effective determinant of good service delivery: a case study of Midvaal Local Municipality," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 12(9), pages 338-350, December.
    • Handle: RePEc:rbs:ijbrss:v:12:y:2023:i:9:p:338-350
    DOI: 10.20525/ijrbs.v12i9.3012
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    References listed on IDEAS

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    1. Kosmas Njanike & Margaret Mutengezanwa & Fungai B. Gombarume, 2011. "Internal Controls in Ensuring Good Corporate Governance in Financial Institutions," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(1), pages 187-196.
    2. Young Joo Park & David S.T. Matkin & Justin Marlowe, 2017. "Internal Control Deficiencies and Municipal Borrowing Costs," Public Budgeting & Finance, Wiley Blackwell, vol. 37(1), pages 88-111, March.
    3. Margaret Chitiga-Mabugu & Nara Monkam, 2013. "Assessing Fiscal Capacity at the Local Government Level in South Africa," Working Papers 201376, University of Pretoria, Department of Economics.
    4. Charl de Villiers & Dannielle Cerbone & Wayne Van Zijl, 2020. "The South African government's response to COVID-19," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 32(5), pages 797-811, August.
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