“…This category of functions is also founded on what Rousseau (1762: 221, 223) referred to as providing “for the public wants” such as the “management of the exchequer, … the expenses of public administration” and “the maintenance of the Magistrates and other Officials”. These enabling and facilitative functions include new, comprehensive and improved policies and strategies (Constantin et al, 2018; Divay, 2015; Myrberg, 2017), coordination and alignment of programmes aiming to protect and enhance (Hellevik, 2012) and the improvement of accounting comparability (Brusca and Martínez, 2016). Within the context of Africa, public administration managers have to deal with challenges such as the procurement of service providers for social grant payments (Sambo, 2021), cooperative financial governance (Krishnan and Subban, 2021), sustained poor audit outcomes (Wessels et al, 2021a, 2021b), the implementation of employment equity policies (Wessels and Naidoo, 2021a) and risk management (Nundkumar and Subban, 2021).…”