Beheer vir verantwoordingdoening by plaaslike owerhede

Abstract

South Africa is experiencing a situation where allegations regarding defective public responsibility,
corruption and maladministration are the order of the day. Therefore it is essential that effective and
efficient control measures are developed and implemented by local authorities to enable them to account
in public for the collecting, safe-guarding and spending of public funds, not only to the legislatures but
also to the electorate.
Control over accountability by local authorities can be exercised through various means. External control can, for example, be exercised by the higher authorities to ensure that the prescribed provisions of certain legislation are adhered to and implemented For example, reference can be made to how external auditing can be implemented to enforce accountability as the report of the Auditor-General would have identified any irregularities of which the council should take notice. This will enable the council to force the Chief Executive Officer to account for these identified irregularities. Internal control will be exercised by chief officials to bring about public accountability of local authorities to ensure that account is given to the public.
It is only by ensuring that public funds are managed properly that a local authority will be able to achieve all its stated objectives, thereby enabling it to strive towards the promotion of the general welfare of all the inhabitants.