Ngqobe, FezileFourie, D.J. (David Johannes)Tshiyoyo, Mudikolele Michel2022-06-202022-06-202021-09Ngqobe, F., Fourie, D.J., Tshiyoyo, M. 2021, 'Performance management and accountability practices in South African municipalities critical considerations', Administratio Publica, vol. 29, no. 3, pp. 108-128.1015-4833https://repository.up.ac.za/handle/2263/85867This article is partly based on a PhD: Public Administration and Management thesis of Fezile Ngqobe, under the supervision of Prof David Fourie as supervisor and Dr M Tshiyoyo as cosupervisor, entitled, ‘Development of a performance and accountability framework for the Gauteng municipalities’ to be submitted at the University of Pretoria in 2021. (https://repository.up.ac.za/handle/2263/84902)To institutionalise performance management and accountability in municipalities, the South African government has managed to develop regulations and strategies to guide the development of the municipalities’ performance management system as part of the local government reforms. Despite the existence of oversight committees within municipalities, challenges in terms of functionality and performance continue to impact general accountability practices in municipalities. This article briefly focuses on a municipal performance management framework and how performance indicators are set, as guided by various National Treasury documents. Performance and accountability are technical, managerial tools that can support decision-making and enhance public sector organisations’ efficiency and effectiveness. The article also reviews accountability practices in terms of internal accountability structures such as sections 79 and 80 committees. The article found that the review process is an ongoing challenge for committees to perform their oversight work, and this does not only relate to the committees’ functionality but also to those councillors with little or no expertise in scrutinising financial and other complex reports serving on these committees.enAssociation of Teachers in Public AdministrationCouncillorsCommitteesChallengeAccountabilityMunicipalitiesArticle