Causes of Irregular Expenditure in KwaZulu-Natal Municipalities: Perspectives of Councillors

Background and relevance: Irregular expenditure has become an entrenched problem in South African municipalities, severely impacting the delivery of essential services to communities across the country. Objective: The study aims to investigate the causes of irregular expenditure in KZN municipalities by exploring the perspectives of councillors. Data and methodology used: This study employed a qualitative method, rooted in interpretivism philosophy, to explore the perceptions of councillors. Information was obtained from ten (10) councillors through semi-structured interviews, allowing for an in-depth understanding of their viewpoints and experiences Results: The study found that irregular expenditure was caused by lack of planning and project management competencies. In most instances, irregular expenditure was caused by intentional and deliberate violations of procurement policies, abuse of disaster management, fraud, corruption, collusion between councillors, politicians, officials and contractors, fear, intimidation, and assassinations of those opposed to fraud and corruption. Implications: The study recommends policymakers to design and implement appropriate policies for prevention of irregular expenditure in municipalities and help councils to prevent irregular expenditure.