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Auditor general of South Africa (AGSA) as an oversight body in local government sphere

Author

Listed:
  • Xolani Thusi

    (University of Limpopo, South Africa)

  • Mandisi Matyana

    (University of Zululand, South Africa)

Abstract

The Auditor-General of South Africa (AGSA) has a constitutional mandate as the country's Supreme Audit Institution (SAI), and it strengthens democracy by providing monitoring, accountability, and governance in the public sector through auditing, hence increasing public trust. The AGSA, throughout the years, has been auditing municipalities throughout South Africa and giving them audit outcomes with the hope that the financial management and reporting in the local government sphere will improve. Unfortunately, the local government sphere in South Africa has worsened over the years, even though the AGSA has provided them with reports that speculate what is working and what is not working within the sphere, especially regarding the issues of using state funds. This paper examines the root causes of poor audit outcomes and proposes strategies the local government can implement to improve their audit outcomes. This paper will use a qualitative approach to review current literature and MFMA reports from 2014 to 2021 from the AGSA to meet its objectives and answer the research problem. The authors agree that AGSA has done outstanding work as an oversight and accountability enabler in the Local Government sphere and that the recent material irregularity process, which was implemented as an enforcement tool to compel municipal managers to take action, is making progress towards ensuring that AGSA fulfils its constitutional mandate as the Supreme Audit Institution (SAI).

Suggested Citation

  • Xolani Thusi & Mandisi Matyana, 2024. "Auditor general of South Africa (AGSA) as an oversight body in local government sphere," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 6(2), pages 134-145, June.
    • Handle: RePEc:ssi:jouird:v:6:y:2024:i:2:p:134-145
    DOI: 10.9770/ird.2024.6.2(9)
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    References listed on IDEAS

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    1. Gerrit van der Waldt & David Fourie & Cornel Malan, 2024. "Implementing auditor-general annual recommendations in South African municipalities: A situational analysis," Public Money & Management, Taylor & Francis Journals, vol. 44(7), pages 617-627, October.
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    Cited by:

    1. Phumlani Dlamkile & Buyani Nkabinde & Simon Matome Nkgapele, 2025. "The usability of performance management systems as a tool in effective service delivery of the South African local government," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 14(8), pages 116-126, December.
    2. Noxolo Mbokazi & Mandisi Matyana, 2024. "An investigation into the relationship amongst local government employees and their performances towards the distribution of services: study of Umhlathuze Local Municipality," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 13(7), pages 457-466, October.

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