Changing the traditional role of the Auditor general: Is the Public Audit Amendment Act constitutional?
Alkaster, Henrico Mario
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The majority of South Africa’s 257 municipalities are in a dire state as evidenced by the recent reports of the Auditor-General (AG). 1 The Minister of Cooperative Governance and Traditional Affairs revealed that only 7 percent of the country’s 257 municipalities are classified as wellfunctioning insofar as they are capable of carrying out their tasks adequately.2 From the remaining municipalities, the Minister pointed out that 87 municipalities (31 percent) are ‘frankly dysfunctional’ meaning that service delivery in these municipalities is poor or at times non-existent because of poor governance, inadequate financial management, and poor accountability mechanisms.