Electronic Theses and Dissertations (Masters)

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Browsing Electronic Theses and Dissertations (Masters) by Keyword "Accountability and good governance"

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    Exploring reasons for non-compliance with legislation in Rand West City Local Municipality
    (2022) Mhlomi, Pheladi Maria Ramakgahlela
    Perpetual non-compliance to financial regulations in local government has been a worrisome trend, as evidenced in the annual financial audit reports from the Auditor General of South Africa (AGSA). Annual audit reports continue to reflect a trend of unauthorised, irregular, fruitless and wasteful expenditure in local government, despite recommendations and remedial action against this trend. The aim of the research was to explore reasons for prevalent non-compliance with financial legislation audit findings in the Rand West City Local Municipality (RWCLM) and assess whether the accountability and oversight systems are failing to ensure financial compliance in the municipality. The study sought to further propose recommendations that might assist in improving compliance with financial legislation. The research applied various qualitative methods such as in-depth interviews, questionnaires, and focus group discussions to answer the research questions. Findings from the study revealed that factors such as ineffective internal controls, inadequate and under-qualified staff in key senior positions, budget constraints, a negative organizational culture, and political interference in the affairs of the municipality were some of the major reasons RWCLM continued to report poor audit outcomes annually from the Auditor General’s office. The study concludes with plausible recommendations and measures that could be useful to ensure future compliance with financial legislation.