As a lead financial accounting and management support consultancy, Mubesko Africa works with many of South Africa’s top performing municipalities. Mubesko’s MD Nico de Kock examines five areas that clean municipalities excel at.
“Municipalities with clean audits excel because of solid financial management, strong internal controls, acceptance of accountability, and observing effective performance management systems. Administration leadership is excellent – often inspiring – and they have a strong grasp of risk management. Another factor is the separation of power between the political and administration arms. They don’t cross boundaries but at the same time, they work as a team with common purpose”.
Planning and Project Management.
They invest in infrastructure projects which improve the lives of their communities and have strong project planning and management skills. Funds allocated are managed effectively and deliver the project’s objectives.
Optimal Ecosystem.
Performing municipalities have a solid, adequately resourced, competent administration arm. They attract and retain qualified officials and managers and believe in the continuous growth and development of staff.
The Municipal Manager and Chief Financial Officer embed a culture of governance and accountability which senior managers adopt and live by.
Audit committees, councils and committees are very clear about what a clean audit means to the aspirations of the community and provide oversight and support.
The political leadership understand their role of delivering to promises made and while observing a ‘separation of powers’ with administration, they support each other.
Forward-Thinking.
While they never take their eyes of current demands, they anticipate future challenges and opportunities, and plan early. This often involves stepping outside of their comfort zones, but they embrace innovation and alternative thinking. They are open to engage with and learn from subject matter experts from the private sector.
Tight Controls.
Performing municipalities have tight financial and performance management disciplines, always acting within the legislative framework. They report accurately on the utilisation of allocated funds.
Budget Alignment and Discipline.
At a time when funds are scarce, service delivery needs are prioritised and budgeted for, and the entire organisation is aligned behind delivering promises made to the community.
With so many service delivery priorities aggravated by endemic corruption, the performing, clean audit municipalities must be congratulated. Their performance is exemplary and was recently acknowledged by President Ramaphosa at his parties “roll call” of councillors.
Nico de Kock
MD Mubesko Africa
mubesko.co.za
Specialising in financial accounting and management support, asset accounting and modelling, and forensic investigations, Mubesko Africa is highly regarded as a consulting service to local government.

