The utility of King IV Principles on Corporate Governance in improving the state of accountability in local government.

Abstract

Local government is often described as the cornerstone of democratic government and it is the level or sphere of government that is physically closest to the people.1 As a result, local government tends to have the most interaction with the citizens compared to other governments organised at higher levels. In many countries, local government renders essential public services that are needed for both human survival and economic development.2 These include the supply of water and electricity, refuse removal, the provision of sanitation and housing, the regulation of land use, and the provision of health services. In South Africa, the Constitution of the Republic of South Africa, 1996 (Constitution) does not only position local government at the centre of public service delivery, but also has broader developmental duties. For example, section 152 of the Constitution requires local government to: