AUDIT OUTCOMES AND THE LEVEL OF SERVICE DELIVERY WITHIN LOCAL GOVERNMENT MUNICIPALITIES IN SOUTH AFRICA

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Abstract

The South African Government evaluates municipalities on how well Integrated Development Plan in terms of service delivery are met. This study aims to examine whether a positive correlation exists between the service deliveries of district municipalities across six indicators: water provision, sanitation, weekly refuse removal, electricity, housing, and economic development; and the audit outcomes of each municipality. The purpose is to establish whether good governance leads to effective service delivery as well as to establish an accountability mechanism for which municipalities can be measured against. The result was a moderate correlation between audit outcomes and service delivery. In terms of establishing an accountability framework, this paper concludes that an examination of audit outcomes and service provision together would be beneficial.

Keywords: Accountability, Audit Report, Public Sector Auditing, Regulation

How to cite this paper: Aadnesgaard, V., Willows, G. (2016). Audit outcomes and the level of service delivery within local government municipalities in South Africa. Corporate Ownership & Control, 13(2-3), 546-555. https://doi.org/10.22495/cocv13i2c3p5