Mazibuko, Gezani PhineasFourie, D.J. (David Johannes)2014-08-222014-08-222013-12Mazibuko, G & Fourie, DJ 2013, 'Municipal finance : relevance for clean audit outcomes', Administratio Publica, vol. 21, no. 4, pp. 130-152.1015-4833http://hdl.handle.net/2263/41547The purpose of this article is to conceptually and theoretically analyse municipal finance and administration in South Africa, taking into account the need for clean audit outcomes which can be achieved through sound and effective municipal financial administration. The rationale for an analysis of municipal finance and the need for clean audit outcomes arose, firstly, from the fact that municipal finance covers the sources of revenue in the form of taxes that are then used by municipal government after intergovernmental transfers. Secondly, municipalities are faced with many challenges in trying to deliver services to the community. Discussion of municipal finance management and administration, and clean audit outcomes, has been on the government agenda for some time. However, the anticipated turn-around in the municipalities is not happening. In 2009, the national government initiated a programme called “clean audit programme”, which is scheduled to be completed in 2014. However, the pace at which the municipal financial management issues are being attended to at the municipal levels leaves much to be desired. It is therefore doubtful whether all the municipalities will achieve the desired clean audit status by 2014. Hence, the objective of this study is to contribute to and promote discussion on the topic in academic circles and among people who have an interest in local government.enAssociation of Teachers in Public AdministrationSouth Africa (SA)Municipal finance management and administrationClean audit outcomesMunicipal financeArticle