Control and accountability in supply chain management: Evidence from a South African metropolitan municipality

Abstract

Accountability requires supply chain management (SCM) public officials to account for, report on, explain and justify activities, and accept responsibility for municipal financial expenditure outcomes. Regardless of having SCM systems in place, efficiency in terms of procuring, tendering and sourcing goods and services in South African municipalities remains problematic. A key contributory factor to regressions in local government audit outcomes is the constant failure to develop, implement and monitor effective SCM systems, oversight, internal controls and financial reporting processes. With recurring instances of fruitless, irregular and wasteful expenditure, compliance with SCM policies, regulations and legislative frameworks needs solidification. When effectively implemented, control and oversight measures reduce waste, eradicates ethical malfeasance and promotes, integrity, transparency and accountability. The purpose of this article is to determine the SCM, risk factors that threaten accountability and how they can be mitigated in a typical South African Metropolitan Municipality.

Relationship of Employee Training, Employee Empowerment, Team Work With Job Satisfaction

“…On the other hand, organizational theory describes that the empowerment is to delegate the authority to another person within the organization to perform any specific job activity (Mohajan, 2018). As per Sibanda et al, (2020) societal psychological theory describes that empowerment is the core cause behind the employee working and around working situation and he also elaborated six different related points like "potency, motivation, independence, values, relevancy and joy of life". It is as well as relevant to the employee inside growth, confidence, self-understanding and development (Khalid, et al, 2019).…”

COVID-19 and the attainment of Sustainable Development Goal 6 (clean water and sanitation) in South Africa

“…Christopher (2015:957) identifies the lack of transparency and accountability measures in various South African municipalities as triggering inequalities and distracting municipal efforts of providing clean water and sanitation to the communities in need. In another study, Sibanda et al (2020) lament the lack of accountability measures in municipalities that affect the effective delivery of goods and services to satisfy human needs and wants as enshrined in the HRBA. The worrying trend of limited accountability in municipal development programmes acts against government efforts to curb the spread of COVID-19.…”

Financial mismanagement and efficiency trade-off in local municipalities: Lessons from Eastern Cape, South Africa

“…The implementation of these financial management goals can be analysed to evaluate their actualisation. Sibanda, Zindi and Maramura (2020) stated that the evaluation of the financial management goals involves an analysis of how effectively the financial resources have been managed to achieve the optimal goals of the municipality. The analysis of the actualisation of these goals in South Africa has revealed that there is financial mismanagement that can be described as unauthorised, irregular, fruitless and wasteful expenditure causing financial distress (Glasser & Wright 2020).…”

“…Dlomo (2017) Furthermore, the Act describes expenditure that was not incurred in the manner prescribed by the legislation; this expenditure might have been incurred out of the budgetary guidelines, for instance, somewhere in the process that led to the expenditure, and the auditee did not comply with the applicable legislation that is stipulated in Municipal Finance Management Act 56 of 2003. Monkam (2014) stated that financial mismanagement in South Africa is a result of failures that are derived from poor supply chain management, performance reporting and risk management, whilst Sibanda et al (2020) found that one of the causes of financial mismanagement is inefficient internal control measures. Dlomo (2017) and Glasser and Wright (2020) also identified that municipalities in South Africa have poor internal control systems, and there is a need for the effective implementation of internal control measures to ensure that financial activities are completely accounted for and presented.…”