The eThekwini Municipal Public Accounts Committee (MPAC) has reported a significant decrease in audit findings, reflecting improved governance in the municipality. According to the Deputy Chairperson of MPAC, Councillor Conrad Dlamini, the audit findings decreased from 20 in the previous financial year to 13 in 2024/25, a 35% reduction.
Improved Governance and Accountability
This decrease in audit findings is attributed to improved governance, strengthened oversight, and a growing commitment to accountability and compliance with regulatory requirements. The municipality’s Finance Portfolio Committee (FPC) received a report on the progress made on internal and external audit findings as of December 21, 2025, which highlighted the positive trend in audit findings reported by the Auditor-General for the 2024/25 financial year.
The eThekwini Municipality’s Audit Risk and Advisory Services (EMARAS) is also working towards effective leadership and good governance, including sound and clean financial administration. As stated on the Auditor-General of South Africa website, good governance is essential for ensuring that public funds are used efficiently and effectively.
Key Improvements
Key improvements included clearer assignment of responsibilities, increased responsiveness by management to both internal and external audit recommendations, and enhanced monitoring of internal controls. The committee also considered several matters related to unauthorised, irregular, fruitless, and wasteful expenditure, in line with the Auditor-General’s recommendation to address these issues decisively.
- Clearer assignment of responsibilities
- Increased responsiveness by management to audit recommendations
- Enhanced monitoring of internal controls
Following a detailed review and motivation, MPAC supported the write-off of certain amounts relating to the Galleria Mall and Musgrave libraries, Disaster Management, Parks and Recreation, and roads and Infrastructure management directorates. These write-offs remain subject to approval by the council.
A report to the FPC stated that 87 of the 195 (45%) issues raised by an internal audit had been resolved, compared to 65 of the 174 (37%) issues raised in September 2025. The improvement in the number of items resolved was due to an increase in meetings and engagements held with internal audit, and an increase in the submission of a portfolio of evidence.
