Conceptualization of Accountability and Municipal Finance Management within the South African Local Government Environment

Abstract

This article conceptualizes accountability and municipal finance management within local government. It is evident that adherence to accountability will contribute to sound financial management within the municipal environment. The aim of this study is to identify and investigate the root causes of accountability failures, as well as the challenges related to accountability within the local government environment in South Africa. The study seeks to identify the mechanisms that will improve accountability within municipalities. However, political interference in municipal finances administrative processes makes it difficult for municipal officials to comply with accountability legislation. The study adopted the qualitative research methodology that relies heavily on secondary data using a conceptual approach. The article also highlights the importance of accountability in municipal financial management. The article concludes with an exposition of possible mechanisms that will contribute to strengthening accountability and reducing embezzlement within the municipal environment. The main findings of the study are the root causes of the deterioration of accountability in municipalities, the challenges of accountability, and the mechanisms that can strengthen accountability. The study recommends the management of consequences for perpetrators of the law.