An analysis of the co-operation between the Office of the Auditor-General and provincial departments in the promotion of effective public accountability in the Northern Province

[摘要] ENGLISH SUMMARY:The study project, conducted in the Northern Province, analysed the existing relationshipbetween the Office of the Auditor-General and provincial departments to find out if it isconducive to the promotion of effective public accountability in the Province. The research wasbased on the understanding that there was no co-operation between these two public institutions,which is detrimental to good governance.The hypothesis of the research is that internal factors between provincial departments and theOffice of the Auditor-General prevent co-operation towards public accountability in theProvince. Internal factors prevent co-operation, and this lack of co-operation causesunaccountability. The reasons underlying non-cooperation between these two public institutionshad to be investigated through a set of research questionnaires.The literature review gives a clear picture of the importance of co-operation between theprovincial departments and the Office of the Auditor-General. These two public institutions arejust two sides of the same coin and should work together in promoting efficiency andaccountability in the public service. One side of the coin is not better than the other, thuswithout co-operation there cannot be harmony in the Province.It came out from the research that most public officials lack training and commitment. Theresearch therefore suggests that proper training for public officials in public financial matters beconducted and also that the mindsets of most of them be changed through proper motivation andeducation.Commitment should flow from the Director-General to the various heads of departments anddown to the functional staff. Senior officials should try to take a leading role in promoting andshowing commitment at all times so that the junior staff members should follow accordingly.Once public officials and government auditors come to know that they are all working towardsone purpose, but only from different angles, there will be co-operation and then the taxpayerswill be comfortable that their taxes are well utilised and accounted for.

[发布机构] Stellenbosch University