SCOPA and MPAC : Preventing Wasteful Expenditure in the Public Institutions

Dirk Brand
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This is an InClass / ON-SITE training course, please use our contact page to request more information and available dates.

“When we released the 2011-12 municipal audit outcomes in August 2013, we highlighted, amongst others, a lack of decisive leadership to address the lack of accountability by ensuring consequences against those who flouted basic processes that hampered effective municipal governance. We reported weaknesses in internal control and the risks that needed attention in local government by providing root causes for audit findings and recommendations to remedy these underlying causes. It is now five years later, and we are still faced with the same accountability and governance challenges we had flagged throughout these years. There has been no significant positive change towards credible results; instead we are witnessing a reversal in audit outcomes,” laments the AG. [Consolidated General Report on the Local Government Audit Outcomes: 2016-17]

Financial governance in South Africa includes a range of institutions that each contribute to the effective functioning of the system.  In accordance with the overall constitutional framework there are various checks and balances, for example the executive must report to the legislative branch of government which fulfils an oversight role and thus check on the effective exercise of executive authority.  The role of the Standing Committee on Public Accounts (SCOPA) in the National Assembly and similar committees in the 9 provincial legislatures are crucial in this regard.  The Municipal Public Accounts Committees (MPAC) fulfil a similar role within the local government sphere.

This workshop will focus on the role of these institutions to help combat wasteful expenditure in public institutions.  There are also other key functions and institutions that are important in strengthening good financial governance, which will also be discussed.

Course content

The course content will cover the following:

An overview of the institutional architecture for effective oversight in good financial governance.

The legal framework and functioning of SCOPA.

The legal framework and functioning of MPAC.

External audit in the context of local government:

  • A discussion of the Auditor General’s report on the audit of annual financial statements.
  • A discussion of the Auditor General’s report on the audit of the performance report.
  • A discussion of the Auditor General’s report on compliance with legislation

King III and IV and good public governance

Functioning of audit committees

The role of internal audit and combined assurance

The use of key financial ratios in strengthening local financial governance

Application of the principles of transparency and accountability

Course benefit

After completion of this course participants would be able to:

  • Understand the role of different oversight institutions in strengthening good financial governance
  • Appreciate the role of the Auditor General in support of good local financial governance
  • Understand the role that internal audit may fulfil within a municipality
  • Understand the concept of combined assurance
  • Understand the importance of the good corporate governance principles in King III and IV within the public governance environment
  • Assess your organisation’s performance in using some key financial ratios
  • Understand the role of audit committees

Who should attend?

The course will be suitable for those who want to get an understanding of the role of different oversight institutions in strengthening good financial governance.  Officials in municipalities and provincial treasuries who deals with financial management, reporting and internal audit should attend.

Course Features

  • Lectures 10
  • Quizzes 0
  • Duration 50 hours
  • Skill level All levels
  • Language English
  • Students 0
  • Certificate No
  • Assessments Yes

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