Internal Controls and the Prevention of Irregular Expenditure in KwaZulu-Natal Municipalities – Councillors’ Oversight Perspectives
DOI:
https://doi.org/10.51137/wrp.ijarbm.574Keywords:
Irregular Expenditure, Internal Controls, Municipal Governance, Oversight, KwaZulu-NatalAbstract
Irregular expenditure remains a recurring challenge in South African municipalities, including those in KwaZulu-Natal, despite a comprehensive legislative and regulatory framework. This study assesses the effectiveness of internal controls in preventing irregular expenditure, with a specific focus on the oversight role of municipal councillors. A qualitative research approach was applied, using purposive sampling to select ten councillors serving on Municipal Public Accounts Committees and finance-related oversight structures. Data were collected through semi-structured interviews and analysed using thematic analysis. The interview data were corroborated through a review of Auditor-General and provincial oversight reports. The findings indicate that irregular expenditure is largely driven by poor oversight, political interference in the work of officials, a lack of capacity and ethics, and inconsistent implementation of consequence management. Councillors identified the need for improved oversight capacity and professionalisation, strengthened preventative controls within supply management processes, and consistent enforcement of accountability. The study concludes that internal controls do not operate effectively where oversight is weak and consequence management is not implemented. Preventing irregular expenditure requires an integrated governance approach that strengthens councillor oversight, embeds preventative controls across procurement processes, and ensures timely corrective action.
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