Utilisation of the Auditor-General's reports in improving the audit outcomes at selected municipalities within Amathole District Municipality (2006- 2015)
- Kwaza, Makhosandile Hercules
- 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.
- Full Text:
- Date Issued: 2017
- 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.
- Full Text:
- Date Issued: 2017
An assessment of the Auditor General's contribution to good governance in the public service: a case of the Eastern Cape provincial administration
- Authors: Khashe, Sivuyile Churchill
- Date: 2015
- Subjects: Auditing -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape , Political corruption -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , M Admin
- Identifier: http://hdl.handle.net/10353/1675 , vital:27544
- Description: The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘’watchdog’’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring good governance within state departments so as to improve service delivery. The gaps between approved budgets and the realisation of policy and development goals stand among key governance challenges in many developing countries. Supreme Audit Institutions (SAIs) play an important role in holding governments to account. However, many SAIs including AGSA face serious challenges when trying to evaluate the expenditures and performance of government agencies. Therefore this study suggests that more resources should be invested in the office of the AG so as to allow it to carry out its duties without impediments. Good governance and public finance accountability is becoming increasingly important in the public sector. One means of effecting good governance and accountability is through auditing. For this reason the Office of the Auditor-General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate and encourage good governance and effective accountability through auditing. To this end the study assesses the contribution made by the AGSA in encouraging good governance practices in government departments in the Eastern Cape Province.
- Full Text:
- Date Issued: 2015
- Authors: Khashe, Sivuyile Churchill
- Date: 2015
- Subjects: Auditing -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Public administration -- South Africa -- Eastern Cape , Political corruption -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , M Admin
- Identifier: http://hdl.handle.net/10353/1675 , vital:27544
- Description: The Office of the Auditor -General’s role is by no means minor, for it plays a major role in curbing corruption and acts as a ‘’watchdog’’ of the nation over public funds. Amidst high mismanagement and misuse of public resources, as well as corruption, especially in developing countries, the major question one asks is how effective the Auditor -General can be in ensuring good governance within state departments so as to improve service delivery. The gaps between approved budgets and the realisation of policy and development goals stand among key governance challenges in many developing countries. Supreme Audit Institutions (SAIs) play an important role in holding governments to account. However, many SAIs including AGSA face serious challenges when trying to evaluate the expenditures and performance of government agencies. Therefore this study suggests that more resources should be invested in the office of the AG so as to allow it to carry out its duties without impediments. Good governance and public finance accountability is becoming increasingly important in the public sector. One means of effecting good governance and accountability is through auditing. For this reason the Office of the Auditor-General through the Constitution of the Republic of South Africa 1996 (Act 108 of 1996 section 216 (1)) was established to facilitate and encourage good governance and effective accountability through auditing. To this end the study assesses the contribution made by the AGSA in encouraging good governance practices in government departments in the Eastern Cape Province.
- Full Text:
- Date Issued: 2015
An assessment of the supply chain management policy: the case of the King William's Town district municipality period 2009-2011
- Authors: Mazibu, Vuyisile
- Date: 2013
- Subjects: Political participation -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Eastern Cape -- South Africa -- Economic policy , Eastern Cape -- South Africa -- Social conditions , Eastern Cape -- South Africa -- Economic conditions
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11675 , http://hdl.handle.net/10353/d1007128 , Political participation -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Eastern Cape -- South Africa -- Economic policy , Eastern Cape -- South Africa -- Social conditions , Eastern Cape -- South Africa -- Economic conditions
- Description: The intention of the study was to assess the supply chain management policy at the King William’s Town District Municipality. It became apparent from the Literature review that any municipality to play a meaningful role in ensuring that South Africa achieves the goal of becoming a developmental state, capable of confronting service delivery challenges, there needs to be a proper implementation of the supply management system policy. The study was also aimed at identifying the factors that support or hinder the implementation of the supply chain management within the King William’s Town District Municipality. In order to achieve this objective, interviews and self-administered questionnaires were conducted with various respondents in the municipality. The respondents insured the councillors from the five political parties comprising the municipality, municipal manager and section 57 managers, supply chain practitioners. It would therefore be critical important for the management of the King William’s Town District municipality to take into account the results of this study and its recommendations so as to ensure that there is a proper implementation of the supply chain management system within the municipality.
- Full Text:
- Date Issued: 2013
- Authors: Mazibu, Vuyisile
- Date: 2013
- Subjects: Political participation -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Eastern Cape -- South Africa -- Economic policy , Eastern Cape -- South Africa -- Social conditions , Eastern Cape -- South Africa -- Economic conditions
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11675 , http://hdl.handle.net/10353/d1007128 , Political participation -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Eastern Cape -- South Africa -- Economic policy , Eastern Cape -- South Africa -- Social conditions , Eastern Cape -- South Africa -- Economic conditions
- Description: The intention of the study was to assess the supply chain management policy at the King William’s Town District Municipality. It became apparent from the Literature review that any municipality to play a meaningful role in ensuring that South Africa achieves the goal of becoming a developmental state, capable of confronting service delivery challenges, there needs to be a proper implementation of the supply management system policy. The study was also aimed at identifying the factors that support or hinder the implementation of the supply chain management within the King William’s Town District Municipality. In order to achieve this objective, interviews and self-administered questionnaires were conducted with various respondents in the municipality. The respondents insured the councillors from the five political parties comprising the municipality, municipal manager and section 57 managers, supply chain practitioners. It would therefore be critical important for the management of the King William’s Town District municipality to take into account the results of this study and its recommendations so as to ensure that there is a proper implementation of the supply chain management system within the municipality.
- Full Text:
- Date Issued: 2013
Assessing the effect of Public Participation and development communications on service delivery: the case of the department of Social Development in the Eastern Cape (2004-2010)
- Authors: Maswana, Gcobani
- Date: 2013
- Subjects: Political participation -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Community development -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Municipal services -- South Africa -- Eastern Cape , Human capital -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11652 , http://hdl.handle.net/10353/d1006979 , Political participation -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Community development -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Municipal services -- South Africa -- Eastern Cape , Human capital -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape
- Description: Public Participation is a critical facet of development communication. The Republic of South Africa (RSA) Constitution 1996 promotes a set of values of good governance setting a framework for the public participation, and democratization of the public sector through instruments such as developmental communication in order to impact better service delivery. Public participation is an effective communication platform of a new democratic South Africa, as such, public participation forms part of the Constitution of the RSA Act (108 of 1996). To necessitate good governance, it is very imperative that the citizenry, being voters to take an active role in the affairs of governance. The credibility, legitimacy, acceptability, support for governance structures and sustainability of any government is dependable mostly on how citizens are participating in the affairs of government.The research topic being-assessing the effect of Public Participation and Development Communications on service delivery:the case of the department of Social Development in the Eastern Cape focused on Ingquza Municipality in O.R.Tambo District of the Eastern Cape.The public administration has positioned financial management and human resources as critical elements for effective and efficient system. The study has identified that the omission of public participation and development communication as a gap that need to be optimally utilized to avoid communication gap that leads to unnecessary service delivery protests. The study position communication as strategic and management function of each and every manager. The importance of Public Participation is that it could help to ensure that the citizens take ownership of processes as an important democratic principle.The imbizo’s as public participation tool and effective communication platform has been proven to be effective. The strengthening of development communication in the department to empower communities through development communication cadres and information dissemination is paramount important. Furthermore this will make sure that there is a continuous feedback on quality assurance programme in implementing political pronouncements that are made during imbizo’s.
- Full Text:
- Date Issued: 2013
- Authors: Maswana, Gcobani
- Date: 2013
- Subjects: Political participation -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Community development -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Municipal services -- South Africa -- Eastern Cape , Human capital -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11652 , http://hdl.handle.net/10353/d1006979 , Political participation -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Community development -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Municipal services -- South Africa -- Eastern Cape , Human capital -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape
- Description: Public Participation is a critical facet of development communication. The Republic of South Africa (RSA) Constitution 1996 promotes a set of values of good governance setting a framework for the public participation, and democratization of the public sector through instruments such as developmental communication in order to impact better service delivery. Public participation is an effective communication platform of a new democratic South Africa, as such, public participation forms part of the Constitution of the RSA Act (108 of 1996). To necessitate good governance, it is very imperative that the citizenry, being voters to take an active role in the affairs of governance. The credibility, legitimacy, acceptability, support for governance structures and sustainability of any government is dependable mostly on how citizens are participating in the affairs of government.The research topic being-assessing the effect of Public Participation and Development Communications on service delivery:the case of the department of Social Development in the Eastern Cape focused on Ingquza Municipality in O.R.Tambo District of the Eastern Cape.The public administration has positioned financial management and human resources as critical elements for effective and efficient system. The study has identified that the omission of public participation and development communication as a gap that need to be optimally utilized to avoid communication gap that leads to unnecessary service delivery protests. The study position communication as strategic and management function of each and every manager. The importance of Public Participation is that it could help to ensure that the citizens take ownership of processes as an important democratic principle.The imbizo’s as public participation tool and effective communication platform has been proven to be effective. The strengthening of development communication in the department to empower communities through development communication cadres and information dissemination is paramount important. Furthermore this will make sure that there is a continuous feedback on quality assurance programme in implementing political pronouncements that are made during imbizo’s.
- Full Text:
- Date Issued: 2013
The role of public participation in building a people centered public service: the case of the King Sabatha Dalindyebo Municipality (KSDM) integrated development planning process (Eastern Cape)
- Authors: Ngcukayitobi, Lulama
- Date: 2013
- Subjects: Political participation -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Eastern Cape -- South Africa -- Economic policy , Eastern Cape -- South Africa -- Social conditions , Eastern Cape -- South Africa -- Economic conditions
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11674 , http://hdl.handle.net/10353/d1007123 , Political participation -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Eastern Cape -- South Africa -- Economic policy , Eastern Cape -- South Africa -- Social conditions , Eastern Cape -- South Africa -- Economic conditions
- Description: This chapter focuses on the literature relevant to the study and more significantly on the issues that are pertinent to the critical questions and the objectives of this research. The chapter will provide definitions of community participation and their intricate relationship with the Integrated Development Planning as a strategic framework for development within the King Sabatha Dalindyebo Municipality. In this context the chapter presents a review of literature dealing with the theoretical arguments surrounding public participation. Hart (1998:13) views literature review as the selection of available documents - both published and unpublished - on the topic, which contains information, ideas, data and evidence written from a particular standpoint to fulfill certain aims This chapter is divided into two main review sections. The first section reviews the relevant policy, legislation and guidelines in which public participation and the IDP process is located in South Africa. The second section focuses on the literature and theories of public participation and the IDP process as it is applied in South Africa.
- Full Text:
- Date Issued: 2013
- Authors: Ngcukayitobi, Lulama
- Date: 2013
- Subjects: Political participation -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Eastern Cape -- South Africa -- Economic policy , Eastern Cape -- South Africa -- Social conditions , Eastern Cape -- South Africa -- Economic conditions
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11674 , http://hdl.handle.net/10353/d1007123 , Political participation -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Eastern Cape -- South Africa -- Economic policy , Eastern Cape -- South Africa -- Social conditions , Eastern Cape -- South Africa -- Economic conditions
- Description: This chapter focuses on the literature relevant to the study and more significantly on the issues that are pertinent to the critical questions and the objectives of this research. The chapter will provide definitions of community participation and their intricate relationship with the Integrated Development Planning as a strategic framework for development within the King Sabatha Dalindyebo Municipality. In this context the chapter presents a review of literature dealing with the theoretical arguments surrounding public participation. Hart (1998:13) views literature review as the selection of available documents - both published and unpublished - on the topic, which contains information, ideas, data and evidence written from a particular standpoint to fulfill certain aims This chapter is divided into two main review sections. The first section reviews the relevant policy, legislation and guidelines in which public participation and the IDP process is located in South Africa. The second section focuses on the literature and theories of public participation and the IDP process as it is applied in South Africa.
- Full Text:
- Date Issued: 2013
An exploration of ethical conduct in the South African public sector: a case of the Eastern Cape Department of Education
- Authors: Gwanzura, Owen
- Date: 2012
- Subjects: Human capital -- South Africa -- Eastern Cape , Responsibility -- South Africa -- Eastern Cape , Political corruption -- South Africa -- Eastern Cape , Ethics -- South Africa -- Eastern Cape , Fraud -- South Africa -- Eastern Cape , Leadership -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Eastern Cape -- South Africa -- Economic conditions , Accountability , Auditor-General , Code of Conduct , Corruption , Eastern Cape Department of Education , Ethical Conduct , Unethical Conduct
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11672 , http://hdl.handle.net/10353/d1007121 , Human capital -- South Africa -- Eastern Cape , Responsibility -- South Africa -- Eastern Cape , Political corruption -- South Africa -- Eastern Cape , Ethics -- South Africa -- Eastern Cape , Fraud -- South Africa -- Eastern Cape , Leadership -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Eastern Cape -- South Africa -- Economic conditions , Accountability , Auditor-General , Code of Conduct , Corruption , Eastern Cape Department of Education , Ethical Conduct , Unethical Conduct
- Description: The Eastern Cape Department of Education has become like a problem child in the Republic of South Africa. It is a cause for concern to both the provincial and national government. This is a department where service delivery is problematic. Schools are not built or renovated and children are taught in dilapidated structures or sometimes under trees. Hardly a week passes without the department making the headlines in the media for the wrong reasons. It is widely accepted that the department is dysfunctional and education is in a crisis. The department has emerged as the number one culprit of engaging in corrupt activities in the province. Public officials in the department have been identified as being at the helm of these corrupt activities. In the 200/10 financial year, the Auditor General issued a disclaimer to the department and highlighted a lack of direction, accountability and a total breakdown of internal control systems and supply chain management within the department. Numerous fraud risk indicators were identified during the audit and underlined by findings that are indicative of fraud and corruption within the department. This unfortunate state of affairs is contrary to the requirements of section 195(1) of the Constitution of the Republic of South Africa which provides for the democratic values and principles governing public administration including inter alia, that: A high standard of professional ethics must be promoted and maintained. Efficient, economic and effective use of resources must be promoted. Public administration must be accountable. This raises several questions about the ethical fitness of public officials in the department as the custodians of the public resources and trust. Though several reasons abound for this unfavourable state of affairs in the department, the researcher has singled out unethical conduct by public officials in the department and its impact on service delivery. The approach followed in this research was to analyse the 2009/10 Department of Education Annual Report and the 2009/10 Auditor General’s Report to the Eastern Cape Department of Education. The analysis confirmed the existence and occurrence of multiple cases of unethical conduct in the department. At the end scientific recommendations are proposed to alleviate this ill.
- Full Text:
- Date Issued: 2012
- Authors: Gwanzura, Owen
- Date: 2012
- Subjects: Human capital -- South Africa -- Eastern Cape , Responsibility -- South Africa -- Eastern Cape , Political corruption -- South Africa -- Eastern Cape , Ethics -- South Africa -- Eastern Cape , Fraud -- South Africa -- Eastern Cape , Leadership -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Eastern Cape -- South Africa -- Economic conditions , Accountability , Auditor-General , Code of Conduct , Corruption , Eastern Cape Department of Education , Ethical Conduct , Unethical Conduct
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:11672 , http://hdl.handle.net/10353/d1007121 , Human capital -- South Africa -- Eastern Cape , Responsibility -- South Africa -- Eastern Cape , Political corruption -- South Africa -- Eastern Cape , Ethics -- South Africa -- Eastern Cape , Fraud -- South Africa -- Eastern Cape , Leadership -- South Africa -- Eastern Cape , Human services -- South Africa -- Eastern Cape , Civil service -- South Africa -- Eastern Cape , Eastern Cape -- South Africa -- Economic conditions , Accountability , Auditor-General , Code of Conduct , Corruption , Eastern Cape Department of Education , Ethical Conduct , Unethical Conduct
- Description: The Eastern Cape Department of Education has become like a problem child in the Republic of South Africa. It is a cause for concern to both the provincial and national government. This is a department where service delivery is problematic. Schools are not built or renovated and children are taught in dilapidated structures or sometimes under trees. Hardly a week passes without the department making the headlines in the media for the wrong reasons. It is widely accepted that the department is dysfunctional and education is in a crisis. The department has emerged as the number one culprit of engaging in corrupt activities in the province. Public officials in the department have been identified as being at the helm of these corrupt activities. In the 200/10 financial year, the Auditor General issued a disclaimer to the department and highlighted a lack of direction, accountability and a total breakdown of internal control systems and supply chain management within the department. Numerous fraud risk indicators were identified during the audit and underlined by findings that are indicative of fraud and corruption within the department. This unfortunate state of affairs is contrary to the requirements of section 195(1) of the Constitution of the Republic of South Africa which provides for the democratic values and principles governing public administration including inter alia, that: A high standard of professional ethics must be promoted and maintained. Efficient, economic and effective use of resources must be promoted. Public administration must be accountable. This raises several questions about the ethical fitness of public officials in the department as the custodians of the public resources and trust. Though several reasons abound for this unfavourable state of affairs in the department, the researcher has singled out unethical conduct by public officials in the department and its impact on service delivery. The approach followed in this research was to analyse the 2009/10 Department of Education Annual Report and the 2009/10 Auditor General’s Report to the Eastern Cape Department of Education. The analysis confirmed the existence and occurrence of multiple cases of unethical conduct in the department. At the end scientific recommendations are proposed to alleviate this ill.
- Full Text:
- Date Issued: 2012
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