Hold municipality to account

WE READ of another poor audit in the TotT issue of February 1.

The audit is for the 2016-17 financial year. The financial year runs from July 1 to June 30 of the following year.

Yes, another annual audit report issued by the Auditor-General. In Ndlambe this means another failure by the municipality and council to account fully and accurately on the year’s financial performance. This failure is allowed to continue without any plan to address the problem. Who is the Auditor-General? To find the answer to this question, one has to refer to the constitution, adopted on May 8 1996 and amended on October 11 1996 by the Constitutional Assembly.

Chapter 9 of the constitution lists nine state institutions established to support constitutional democracy and to uphold governing principles. The Auditor-General is one.

These institutions are independent and subject only to the constitution and the rule of law, must be impartial, and must perform their duties without fear or favour.

The report is submitted to any legislative body that has an interest in the audit. All reports are to be made public.

Municipalities operate within the parameters of governance and administration, including relevant financial laws and national legislation.

The municipal manager as head of administration is the accountable officer for all tasks and functions. He is supported by teams of officials who are responsible for the efficient running of their departments.

Notwithstanding the support teams, the municipal manager is not absolved of accountability.

Councillors are elected from every qualifying citizen residing in an area determined by municipal boundaries. Persons align themselves to a political party and are seconded by their chosen party to represent their policies. This alignment may be the problem.

All councillors are paid and enjoy additional benefits during their period of office.

In the municipal context, it is the ratepayers and residents who are the shareholders – not political parties or officials. Officials and councillors are responsible to their shareholders.

There are a number of public commissions being undertaken at the moment where various state-owned enterprises (SOEs) have come under scrutiny. Accountability for mismanagement is difficult, as governance and decision-making is undertaken by “collectives” and consequently no one will put up their hands and accept responsibility.

It seems the word “collective” is used conveniently by those in authority.

Before the AG’s report is considered by council it should be made public in a format that is easily accessible to the shareholders. A meeting should be called by the ward councillor and accompanied by the accountable municipal official to inform the shareholders of the contents of the report.

Minutes of this meeting should then be taken to the council for consideration when they deliberate on the AG’s report. Hopefully this will give the AG’s report the respect it deserves.