An assessment of the relationship between clean audits and service delivery : a study of Amathole District Municipality in the Eastern Cape Province, for the 2013/2014 financial year
- Authors: Mashalaba, Bongiwe
- Date: 2017
- Subjects: Municipal finance -- South Africa -- Auditing Auditing -- South Africa -- Eastern Cape Finance, Public -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/4638 , vital:28471
- Description: The purpose of this study was to investigate the relationship between the concept of clean audit reports in relation to service delivery. The study was conducted in the Amathole District Municipality in the Eastern Cape Province and centred on the audit outcome of the municipality for the 2013/2014 financial year. A qualitative research design was adopted in order to conduct the study and the data was collected through the conducting of semi-structured interviews. The research sample comprised officers who were employed by the Amathole District Municipality and one manager from the office of the Auditor-General. The key findings of the study revealed that, at present, the concept of a clean audit outcome is used by municipal officers to imply that the performance of an organisation is to be assessed mainly on the basis of evidence which is provided by financial indicators, to the exclusion of non-financial benchmarks. This assumption tends to encourage municipal officers to strive towards impressing auditors, rather than serving their communities through the providing of adequate service delivery. In addition, the auditing of municipalities does not assess their performance in relation to service delivery and the ways in which communities at the local level are affected by it. At present it appears to be beyond the remit of auditors to investigate the validity of the protests which erupt in communities in response to poor service delivery or whether the members of communities and other affected stakeholders are satisfied or dissatisfied with the manner in which services are rendered by their municipalities. Consequently, those who are tasked with the making of decisions in municipalities act upon the recommendations which are made in their audit outcomes and formulate plans in relation to service delivery or projects which do not necessarily accord with the needs of the communities which they are intended to serve. Consequently, on the basis of the findings of this study, it is proposed that assessments of the performance of organisations should incorporate non-financial indicators into the auditing process. Adopting this approach would minimise incidences of municipalities receiving clean audit outcomes while the members of the communities which they serve take to the streets to express their anger and frustration as a result of poor service delivery.
- Full Text:
- Date Issued: 2017
- Authors: Mashalaba, Bongiwe
- Date: 2017
- Subjects: Municipal finance -- South Africa -- Auditing Auditing -- South Africa -- Eastern Cape Finance, Public -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/4638 , vital:28471
- Description: The purpose of this study was to investigate the relationship between the concept of clean audit reports in relation to service delivery. The study was conducted in the Amathole District Municipality in the Eastern Cape Province and centred on the audit outcome of the municipality for the 2013/2014 financial year. A qualitative research design was adopted in order to conduct the study and the data was collected through the conducting of semi-structured interviews. The research sample comprised officers who were employed by the Amathole District Municipality and one manager from the office of the Auditor-General. The key findings of the study revealed that, at present, the concept of a clean audit outcome is used by municipal officers to imply that the performance of an organisation is to be assessed mainly on the basis of evidence which is provided by financial indicators, to the exclusion of non-financial benchmarks. This assumption tends to encourage municipal officers to strive towards impressing auditors, rather than serving their communities through the providing of adequate service delivery. In addition, the auditing of municipalities does not assess their performance in relation to service delivery and the ways in which communities at the local level are affected by it. At present it appears to be beyond the remit of auditors to investigate the validity of the protests which erupt in communities in response to poor service delivery or whether the members of communities and other affected stakeholders are satisfied or dissatisfied with the manner in which services are rendered by their municipalities. Consequently, those who are tasked with the making of decisions in municipalities act upon the recommendations which are made in their audit outcomes and formulate plans in relation to service delivery or projects which do not necessarily accord with the needs of the communities which they are intended to serve. Consequently, on the basis of the findings of this study, it is proposed that assessments of the performance of organisations should incorporate non-financial indicators into the auditing process. Adopting this approach would minimise incidences of municipalities receiving clean audit outcomes while the members of the communities which they serve take to the streets to express their anger and frustration as a result of poor service delivery.
- Full Text:
- Date Issued: 2017
An assessment of the role of officials in housings service delivery in the Nelson Mandela bay Municipality
- Authors: Tutu, Jimmy Vuyisile
- Date: 2014
- Subjects: Housing -- Protests -- Officials -- Service Delivery , Beneficiary -- Beneficiary Management -- Corruption
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11722 , http://hdl.handle.net/10353/d1017867 , Housing -- Protests -- Officials -- Service Delivery , Beneficiary -- Beneficiary Management -- Corruption
- Description: The purpose of this study was to assess the role of the officials on housing service delivery in the Nelson Mandela by Municipality (NMBM). The role of the officials currently occupies the centre stage in the Public Service and they should be proud to be the servants of the people. Furthermore, they relish the challenge of providing improved services to all by applying the principles of Batho Pele. In order to meet the goals of the study, it was necessary to study the literature on the housing sector, in particular the role of Officials in the Nelson Mandela Municipality and the reasons why people marched and accused Officials of perceived Corruption in Nelson Mandela Bay Municipality. In order to address the research problem and to fulfill the research objectives, an in depth literature study was done. Empirical studies were done by means of face-to-face interviews and Questionnaires with the Sample population from the Community and the Department of Housing officials in NMBM. The findings of the study suggested that there is ineffective client interface, housing waiting lists are not properly managed, there is a lack of transparency in housing allocations, as well as favoritism by Officials, Councilors and Community leaders on the allocation of houses and there is also a problem of the illegal occupation of houses .The study further suggests that the role of Officials and Councilors needs to be improved if it is to serve as a catalyst for effective housing service delivery to the citizens of NMBM. Recommendations were put forward to assist the Nelson Mandela Bay Municipality in improving effective and efficiency Housing Service Delivery.
- Full Text:
- Date Issued: 2014
- Authors: Tutu, Jimmy Vuyisile
- Date: 2014
- Subjects: Housing -- Protests -- Officials -- Service Delivery , Beneficiary -- Beneficiary Management -- Corruption
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11722 , http://hdl.handle.net/10353/d1017867 , Housing -- Protests -- Officials -- Service Delivery , Beneficiary -- Beneficiary Management -- Corruption
- Description: The purpose of this study was to assess the role of the officials on housing service delivery in the Nelson Mandela by Municipality (NMBM). The role of the officials currently occupies the centre stage in the Public Service and they should be proud to be the servants of the people. Furthermore, they relish the challenge of providing improved services to all by applying the principles of Batho Pele. In order to meet the goals of the study, it was necessary to study the literature on the housing sector, in particular the role of Officials in the Nelson Mandela Municipality and the reasons why people marched and accused Officials of perceived Corruption in Nelson Mandela Bay Municipality. In order to address the research problem and to fulfill the research objectives, an in depth literature study was done. Empirical studies were done by means of face-to-face interviews and Questionnaires with the Sample population from the Community and the Department of Housing officials in NMBM. The findings of the study suggested that there is ineffective client interface, housing waiting lists are not properly managed, there is a lack of transparency in housing allocations, as well as favoritism by Officials, Councilors and Community leaders on the allocation of houses and there is also a problem of the illegal occupation of houses .The study further suggests that the role of Officials and Councilors needs to be improved if it is to serve as a catalyst for effective housing service delivery to the citizens of NMBM. Recommendations were put forward to assist the Nelson Mandela Bay Municipality in improving effective and efficiency Housing Service Delivery.
- Full Text:
- Date Issued: 2014
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