Abstract:
Public accountability is, to an increasing extent, becoming one of the main
requirements of good governance in all spheres of government. Ijeoma and
Sambumbu (2013:282) maintain that effective accountability and oversight result
in improved good corporate governance, effective management of public finances
and effective service delivery. Thornhill (2015:79) states that accountability refers to
“a statutory obligation to provide for independent and impartial observers holding
the right of reporting their findings at the highest levels of state, any available
information about financial administration which they may request”. Oversight
entails the proactive control mechanisms initiated by the legislature for the executive
and administrative organs of state to encourage compliance with the statutory and
legislative frameworks, in order to ensure effective delivery on agreed objectives for
the achievement of government priorities (South African Legislative Sector 2008:4). This article determines what oversight and accountability mechanisms are currently
applied within municipalities. For the purpose of this article the mechanisms to
promote accountability and oversight within municipalities, with specific reference to
the Municipal Public Accounts Committee (MPAC) and Audit Committee of Mangaung
Metropolitan Municipality, will be discussed. This will be followed by a discussion
of the current challenges of accountability and oversight within municipalities. The
article further aims to make specific recommendations to strengthen accountability
and oversight within municipalities in the Free State Province.
