The internal control is a critical component of financial management in all municipalities in order to improve transparency and accountability in local government. However, the City of Tshwane Municipality (hereinunder referred to as CoT Municipality) also does not fully comply with the Municipal Financial Management Act No 56 of 2003 (hereinunder referred to as MFMA) requirements. As required by Section 63(2)(c) of the MFMA, the CoT Municipality) does not take all reasonable steps to ensure that it has an adequate system of internal controls. The aim of the study was to investigate the challenges facing the implementation of internal controls to ensure compliance with the MFMA in municipalities with reference to the case of the CoT Municipality.
The qualitative research methodology was used, and the study followed the interpretivism philosophy. The phenomenology research strategy and case study strategy were used for capturing an in-depth understanding of challenges facing the CoT Municipality in implementing internal controls to ensure compliance with the MFMA. The target population for this study was all 24 municipal finance management team of the CoT Municipality. After conducting 12 semi-structured interviews, this study concluded that data saturation had been reached.
The research found that effective financial management leadership is a challenge for the CoT Municipality. The study also revealed that the CoT Municipality faces difficulties in implementing effective internal control systems for financial reporting quality. Further, the research discovered that the CoT Municipality faces challenges in implementing an effective MFMA framework that emphasises the prevention of unauthorised expenditure. Therefore, the study recommends that the CoT Municipality should have a strong financial management leadership. The study also recommends that the CoT Municipality ensure that internal control systems are an important input to financial reporting quality. It is significant that the CoT Municipality has an effective framework emphasising the prevention of unauthorized spending. As this study focused on the municipal finance management team of the CoT Municipality, quantitative research with a large number of research participants would be beneficial.
Tsenyotirisong ya mekgwataolo ya mo setheong – e e leng karolwana ya botlhokwa ya taolo le tsamaiso ya ditšhelete mo bommasepaleng botlhe – e e oketsang tiriso e e seng bofitlha ya ditšhelete le boikarabedi mo pusoselegaeng. Le fa go ntse jalo, Mmasepala wa City of Tshwane, ga o latele melawana ya Molao wa Taolo le Tsamaiso ya Ditšhelete tsa Mmasepala (MFMA), segolo bogolo Karolo 63(2)(c), e e laolelang mmasepala go tsaya dikgato tsotlhe tse di utlwalang go tsenya tirisong le go tsweletsa mokgwatsamaiso o o lekaneng wa mekgwataolo ya mo setheong. Maikaelelomagolo a thutopatlisiso eno e ne e le go sekaseka dikgwetlho tse di kgoreletsang bommasepala go tsenya tirisong mekgwataolo ya go nna jalo gonne e leka go tsamaisana le melawana ya MFMA, ka tsepamiso mo Mmasepaleng wa City of Tshwane. Ka ntlha ya seno, motlhotlhomisi o dirisitse mokgwa wa go kgobokanya le go sekaseka tshedimosetso e e seng ya dipalo a ikaegile ka filosofi ya tlhotlhomiso e e sekasekang maitemogelo a batho, mme o dirisitse togamaano ya tlhotlhomiso e e lekang go tlhaloganya maemo a batho ka nosi ba a itemogelang le patlisiso e e tseneletseng e e dirwang mo maemong a mmatota go kgona go tlhaloganya mo go tseneletseng dikgwetlho tse mmasepala o lebaneng natso malebana le kobamelo ya MFMA. Batho ba ba neng ba totilwe mo thutopatlisisong ba ne ba akaretsa maloko otlhe a le 24 a setlhopha sa taolo le tsamaiso ya ditšhelete tsa mmasepala. Morago ga go dira dipotsolotso di le 12 tse go boditsweng dipotso tse di se nang dikarabo tse di rileng, go ne ga fitlhelelwa maemo a go sa tlholeng go na le tshedimosetso epe e ntšha e e ka kgobokanngwang. Diphitlhelelo di senotse gore mmasepala ono o itemogela dikgoreletsi tsa go tsweletsa ketapele mo taolong le tsamaiso e e nonofileng ya ditšhelete, le mo go tsenyeng tirisong mekgwataolo e e nonofileng go oketsa tiriso e e siameng ya pegelo ya one ya ditšhelete. Mo godimo ga moo, go fitlhetswe gore mmasepala o itemogela mathata ka kamogelo le tsenyotirisong ya letlhomeso le le nonofileng la MFMA le le ikaelelang go thibela tiriso e e sa rebolelwang ya ditšhelete. Ka jalo, go atlanegisiwa gore mmasepala o tiise boetapele jwa one jwa taolo le tsamaiso ya ditšhelete, le mekgwataolo ya one, go neela pegelo ya
maemogodimo ya ditšhelete. Gape, mmasepala o tshwanetse go tlhama letlhomeso le le nonofileng go khutlisa tiriso e e sa rebolelwang ya ditšhelete. Ka ntlha ya gore porojeke eno e ne e tsepamisitse fela mo setlhopheng sa balaodi le batsamaisi ba ditšhelete sa mmasepala o o rileng, go ka nna botlhokwa go dira tlhotlhomiso e e ka ga dipalo ka go dirisa palo e ntsi ya batho ba ba ka tsayang karolo mo thutopatlisisong.
Ukusetyenziswa kolawulo lwangaphakathi – nto leyo iyinxalenye engundoqo yolawulo lwezimali kubo bonke oomasipala – kunceda ekuphuculeni ukusebenza okungenamfihlo nokuphendulela izenzo kuburhulumente beendawo. Noxa kunjalo, uMasipala Wesixeko saseTshwane, (City of Tshwane Municipality) awufikeleli kuzo zonke iimfuno zoMthetho Wolawulo Lweemali ZooMasipala (Municipal Finance Management Act – MFMA), ngakumbi Icandelo 63(2)(c), eligunyazisa ukuba umasipala athathe onke amanyathelo okuqinisekisa ukuba kukho ulawulo lwangaphakathi oluluqilima. Injongo engundoqo yesi sifundo yayikukuphoononga imingeni ephazamisa ukusetyenziswa kolawulo loomasipala njengoko ezo ndlela zolawulo zazisenzelwa ukuthobela izimiselo zeMFMA, kugxininiswa ngakumbi kuMasipala Wesixeko saseTshwane. Ukufezekisa le njongo, umphandi wasebenzisa indlela yophando ngokuzathuza esekelwe kwifilosofi yokutolika ngokweemeko zentlalo. Kusetyenziswe kwakhona icebo lophando lefinominoloji nezifundo ezingumzekelo ngeemeko ezenzekayo, injongo ikukufumana ulwazi olunzulu ngemingeni ejongene nomasipala malunga nokuthobela iMFMA. Iqela ekuphandwe kulo ibingawo onke amalungu agama-24 olawulo lwezimali. Emva kokuqhuba iindliwano ndlebe ezili-12 ezingaqingqwanga ngqongqo, lwafumaneka lonke ulwazi oludingekayo. Kwafumaniseka ukuba lo masipala ufumana izithintelo kumsebenzi wawo wokukhokela isimo sezimali ngokufezekileyo, nasekuqhubeni iinkqubo zolawulo lwangaphakathi ezisebenza kakuhle ngenjongo zokuphakamisa umgangatho wokunika ingxelo ngezoqoqosho. Ngaphezulu, kwafumaniseka ukuba umasipala utsala nzima ekulandeleni isakhelo seMFMA esisebenzayo nesijolise ekuthinteleni ukusetyenziswa kwemali ingagunyaziswanga. Ngoko ke, kucetyiswa ukuba umasipala aqinise ubunkokheli bakhe kulawulo lwemali neenkqubo zolawulo zangaphakathi, ukwenzela ukuphucula ukunika ingxelo ngezoqoqosho. Ngaphaya koko, umasipala makaqulunqe isakhelo esisebenza kakuhle sokuthintela ukusetyenziswa kwemali ingagunyaziswanga. Njengoko olu phando lwalugxile kuphela kwiqela lolawulo lwemali kumasipala othile, ukuqhuba uphando lokuzathuza kubathathi nxaxheba abaninzi kungaba luncedo.
