The 2019-20 local government general report released by the Auditor General of South Africa (AGSA) on 15 June continues to emphasise the lack of accountability and consequence management in local government which impacts service delivery and municipal finance management.

As a result of the misuse of public funds over the years and accounting officers or authorities not acting quickly to recover the money and taking the necessary action, the Public Audit Act (PAA) was amended on 1 April 2019. This gave the Auditor-General South Africa (AGSA) the mandate to report on material irregularities and to respond if municipal managers did not deal with them appropriately.