Keeping an eye on the public purse for the public good
How audits work and why they are vital for the wellbeing of the people
SA has just concluded the 2021 local government elections. In the run-up to the polls, reports produced by the auditor-general on governance and financial controls in municipalities became a key reference point.
An issue that came to the fore, and will be the subject of discussion for some time, is the relationship between audits conducted by the auditor-general and service delivery. While in many instances poor audit outcomes are correlated with poor service delivery, this is not always the case. And herein lies the conundrum...