Abstract
Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996). In this regard, the Auditor-General of South Africa (AGSA) as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. The purpose of this article is to examine the challenges facing the office of the Auditor-General in executing its oversight role of promoting financial accountability in the sphere of provincial government. Information and sources for this article was gathered through literature review. The article gives some background on the establishment and rationale of Supreme Audit Institutions (SAI). It explores some policy framework that informs public finance management in the Republic of South Africa, establishing the role of the AGSA within this purview. Based on the data gathered through literature review, the key challenges facing the office of the Auditor-General are discussed. Finally, possible solutions are recommended to the challenges that were identified.
Highlights
The purpose of this article is to investigate the challenges faced by the office of the Auditor-General in promoting financial accountability in the Eastern Cape provincial government
This article provided a critical analysis of the oversight role of the office of the AuditorGeneral in financial accountability in the Eastern Cape Provincial government
The results of the study indicate that the Auditor-General has a crucial role in promoting financial accountability in the provincial sphere of government
Summary
The purpose of this article is to investigate the challenges faced by the office of the Auditor-General in promoting financial accountability in the Eastern Cape provincial government. Financial accountability is a means of ensuring that public money has been used in a responsible and productive way. The research methodology is qualitative in nature and multiple sources of information have been used It is based on the analysis of secondary sources of data which cover a wide spectrum of themes, including published core literature on the topic, reports of the Auditor General, theories and approaches of accountability, the relevant legislation, regulations, official documents, policy documents, journal articles and internet websites. The article starts with a brief outline of the background to the study, followed by a discussion of the legislative frameworks that guide public finance management, and a summary of the role of the Auditor-General in financial accountability, before venturing on the thematic discussion of the findings and the way forward stemming from the study
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