Factors impeding the implementation of oversight mechanisms in South African municipalities

Lebohang Moji, N. Nhede, T. Masiya
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引用次数: 3

Abstract

Background: Many developing countries are experiencing many financial management and control challenges such as corruption, fraud and misappropriation of public funds. In South Africa, municipalities are among the most affected public institutions.Aim: This article investigated factors impeding the successful implementation of oversight mechanisms meant to promote accountability, with specific reference to South African municipalities.Methods: A qualitative research methodology approach was used, and an extensive review of literature and key policy documents and reports was conducted.Results: The findings revealed the following factors as impeding the implementation of oversight mechanisms in South African municipalities: ineffective internal control tracking, Auditor General’s limitations to regularly make progress checks on recommendations made, nepotism in municipal appointments, futile audit committees and management’s inability to enforce consequences.Conclusion: In the process, this article recommended that municipalities should adopt a radical metamorphosis through greater accountability measures, strengthened monitoring and evaluation mechanisms and improved leadership and accountability.Contribution: This article proposed options for improving the effectiveness of oversight mechanisms at local spheres of government in developing nations such as South Africa. Furthermore, in general, this article contributed to literature on local government oversight mechanisms and local government performance in South Africa.
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阻碍南非市政当局实施监督机制的因素
背景:许多发展中国家正在经历许多财务管理和控制方面的挑战,如腐败、欺诈和挪用公款。在南非,市政当局是受影响最严重的公共机构之一。目的:本文调查了阻碍旨在促进问责制的监督机制成功实施的因素,并具体提到了南非的市政当局。方法:采用定性研究方法,对文献、关键政策文件和报告进行广泛综述。结果:调查结果揭示了阻碍南非市政当局实施监督机制的以下因素:内部控制跟踪不力、审计长无法定期对所提出的建议进行进度检查、市政任命中的裙带关系、审计委员会徒劳无功以及管理层无力执行后果。结论:在这一过程中,这篇文章建议市政当局采取彻底的转变,采取更大的问责措施,加强监测和评估机制,并改进领导和问责。贡献:本文提出了提高南非等发展中国家地方政府监督机制有效性的备选方案。此外,总的来说,本文对南非地方政府监督机制和地方政府绩效的文献做出了贡献。
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来源期刊
自引率
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发文量
9
审稿时长
22 weeks
期刊最新文献
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