PUBLIC ACCOUNTS OVERSIGHT, INTERNAL AUDITING AND GOOD GOVERNANCE IN LOCAL GOVERNMENT: EVIDENCE FROM MORETELE LOCAL MUNICIPALITY

This study examines the role of Municipal Public Accounts Committees (MPACs) and Internal Audit (IA) units in promoting accountability within local government, with particular focus on Moretele Local Municipality in South Africa. Persistent challenges of financial mismanagement, irregular expenditure, weak oversight, and poor service delivery continue to undermine effective municipal governance. In response, institutional mechanisms such as MPACs and IA units have been established to strengthen financial oversight, transparency, accountability, and performance monitoring. MPACs, constituted under Section 79 of the Municipal Structures Act No. 117 of 1998, play an important role in scrutinising municipal financial and performance reports, audit outcomes, and the implementation of council resolutions. Similarly, Internal Audit units provide independent assurance and advisory services aimed at improving internal controls, risk management, compliance, and operational efficiency. The study explores how these two oversight mechanisms contribute to accountability and good governance at Moretele Local Municipality. It focuses on their effectiveness in identifying financial irregularities, strengthening internal controls, monitoring management responses to audit findings, and promoting responsible use of public resources. The study further considers institutional and operational challenges that may limit their effectiveness, including inadequate resources, limited independence, weak implementation of recommendations, and insufficient cooperation among municipal stakeholders. The study argues that effective collaboration between MPACs, Internal Audit units, municipal management, and other oversight institutions is essential for strengthening accountability and improving service delivery. The findings are expected to contribute to discussions on public financial management and local government accountability in South Africa and provide practical insights for improving municipal oversight structures