Browsing by Author "Roos, Mariaan"

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    Governance and public sector transformation in South Africa : reporting and providing assurance on service delivery information
    (AOSIS, 2013) Roos, Mariaan
    Reporting on performance was legislatively established in South Africa in terms of the Public Finance Management Act, Act 1 of 1999, section 40 (3)(a). The auditing of the reported information was legislated in the Public Audit Act, Act 25 of 2004, section 20(2) (c). The objectives of the article are firstly to provide an overview of the development and application of the reporting and secondly providing assurance on service delivery information and thirdly to reflect on challenges to the implementation thereof in South Africa. The aim through deploying these set objectives is to formulate possible future considerations for improved governance. As central part of the methodology, review of literature on reporting and audit of non-financialwas conducted. The research included scrutiny of the different philosophies and approaches adopted by different countries to the reporting and providing assurance on service delivery information. In this respect, the research reflects a comparative element. In South Africa the Auditor-General adopted a phasing-in approach. The development of the audit approach and audit procedures has reached a stable stage, nine years after the initial process started. The audit of performance information now forms an integral part of the regularity audit process. The analysis of audit findings of the period under study indicates a considerable improvement once initiated, but stagnation persists in subsequent years. Numerous challenges remain around the application of performance reporting in South Africa including non-compliance, the lack of sufficient and appropriate audit evidence, inconsistencies between the various strategic documents and the need to improve the usefulness of performance information. In conclusion the article proposes some steps to address the challenges.
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    Practice, practitioners, and praxis of audit committees in South African local government : a case study
    (Stellenbosch : Stellenbosch University, 2021-03) Roos, Mariaan; Burger, A. P. Johan; Mortimer, Len; Stellenbosch University. Faculty of Economic and Management Sciences. School of Public Leadership.
    ENGLISH SUMMARY : Local government in South Africa faces many challenges including negative audit outcomes, reported corruption, weak financial and performance management, and lack of legal compliance. Through research, audit committees have been recognised as an important part of governance. The purpose of this study was to analyse what practices, practitioners, and praxis are associated with effective audit committees in local government. A qualitative approach using the case research method and incorporating my story and experience (autoethnography) was followed. Data for the empirical research and analysis was obtained through in-depth, semi-structured interviews with 29 stakeholders affected by the audit committees at seven municipalities, publicly available and internally generated documents. A hybrid of agency, resource dependence, institutional and practice-orientated theories formed the basis in development and identification of determinants of effectiveness. The results demonstrated that audit committees added value as a result of their composition, being independent with the necessary mix of skills and experience, and through their characteristics, including demonstrating a strong personal influence through interrogation and challenging context-based questions in a constructive manner. In addition, the display of honesty and objectivity, diligence, not being easily influenced, and demonstrating leadership is considered to be important. The value added is, however, dependent on the authority, resources, and support provided to the audit committee and the relationships between the different governance role-players. The most significant and pervasive challenge identified is the difficulty in attracting the required skilled and experienced members to serve on the audit committees, especially at rural municipalities. In conclusion, audit committees contribute to governance and add value to municipalities despite some gaps between expectations, legislative requirements, and best practices and the practice, practitioners, and praxis of audit committees in the cases.