Johannesburg - Public servants occupying senior positions in all municipalities, including the provincial metropolitan councils, should be held accountable for the regression of the audit outcomes of most of the 257 municipalities.
This was the view of Ghitesh Deva, Mazars national head of Internal Audit and Risk Advisory on the local government outcomes report for the 2017/2018 financial year.
He said municipalities that did not receive clean audit opinions should certainly be held accountable for their service delivery failure and potential mismanagement of public funds.
“It’s important to note that the burden to achieve a clean audit opinion is higher than what is required to achieve an unqualified audit, the benchmark that the private sector is measured by,” Deva said.
He said audits of the public and private sectors were against differing legal frameworks - the audits of public sector entities are conducted in accordance with the Public Audit Act of South Africa, while the audits of private sector companies are performed with reference to the Auditing Profession Act.